{ "article": { "LEGIARTI000037446917": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037446917", "URL": "article/LEGI/ARTI/00/00/37/44/69/LEGIARTI000037446917.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article L. 741-10 du code rural", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037444514", "@nor": "CPAS1808550D", "@num": "2018-821", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-821 du 27 septembre 2018 portant mise en conformité des textes réglementaires avec l'ordonnance n° 2018-474 du 12 juin 2018 relative à la simplification et à l'harmonisation des définitions des assiettes des cotisations et contributions de sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037444514", "@c_titre_court": "Décret n°2018-821 du 27 septembre 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-821 du 27 septembre 2018 portant mise en conformité des textes réglementaires avec l'ordonnance n° 2018-474 du 12 juin 2018 relative à la simplification et à l'harmonisation des définitions des assiettes des cotisations et contributions de sécurité sociale", "@debut": "2018-09-30", "@id_txt": "LEGITEXT000037446854", "@c_titre_court": "Décret n°2018-821 du 27 septembre 2018" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2018-09-29", "@date_signature": "2018-09-27", "@num_parution_jo": "0225" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037446917", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037444730", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Décret n°2004-565 du 17 juin 2004
\n Art. 2\n
\n

\n
" } }, "LEGIARTI000006585682": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585682", "URL": "article/LEGI/ARTI/00/00/06/58/56/LEGIARTI000006585682.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X741L010XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006774146", "@num": "3", "#text": "Décret n°50-444 du 20 avril 1950 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000030067344", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - 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L137-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047452686", "@num": "L137-15", "#text": "Code de la sécurité sociale. - art. L137-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287806", "@num": "L138-24", "#text": "Code de la sécurité sociale. - art. L138-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023032112", "@num": "L138-29", "#text": "Code de la sécurité sociale. - art. 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Les cotisations dues au titre des assurances sociales agricoles sont assises sur la rémunération réelle perçue par l'assuré.
\n
Cette rémunération comprend, à l'exclusion des prestations familiales, toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains proprement dits, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature ainsi que, le cas échéant, les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Sont prises en compte dans l'assiette des cotisations les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
\n
Ne sont pas comprises dans la rémunération entrant dans l'assiette des cotisations, les prestations d'assurances sociales agricoles versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations pour la partie inférieure à un montant fixé par décret.
\n
Des arrêtés fixent les conditions et limites dans lesquelles il peut être opéré, sur la rémunération des intéressés, des déductions pour frais professionnels et des déductions au titre de frais d'atelier. Ces conditions et limites sont fixées compte tenu de celles qui sont déterminées pour les salariés du régime général par les arrêtés prévus par le troisième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
Pour les jeunes agriculteurs effectuant le stage d'application auquel est subordonné le bénéfice des aides de l'Etat à l'installation en agriculture, l'assiette des cotisations est constituée par les sommes versées au stagiaire par l'exploitant maître de stage, déduction faite des frais de transport, de nourriture et de logement réellement engagés par le stagiaire ou imputés par l'exploitant sur la rémunération du stagiaire.
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Les cotisations dues au titre des assurances sociales agricoles sont assises sur la rémunération réelle perçue par l'assuré.
\n
Cette rémunération comprend, à l'exclusion des prestations familiales, toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains proprement dits, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature ainsi que, le cas échéant, les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
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Sont prises en compte dans l'assiette des cotisations les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
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Ne sont pas comprises dans la rémunération entrant dans l'assiette des cotisations, les prestations d'assurances sociales agricoles versées par l'entremise de l'employeur.
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX du code de la sécurité sociale, ainsi que celles versées en couverture d'engagements de retraite complémentaire souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4 du même code.
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du code de la sécurité sociale ou le livre II du code de la mutualité ou par des entreprises régies par le code des assurances, lorsqu'elles revêtent un caractère collectif et obligatoire déterminé dans le cadre d'une des procédures visées à l'article L. 911-1 du code de la sécurité sociale :
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1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan partenarial d'épargne salariale volontaire pour la retraite exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
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2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance.
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Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
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Des arrêtés fixent les conditions et limites dans lesquelles il peut être opéré, sur la rémunération des intéressés, des déductions pour frais professionnels et des déductions au titre de frais d'atelier. Ces conditions et limites sont fixées compte tenu de celles qui sont déterminées pour les salariés du régime général par les arrêtés prévus par le troisième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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Pour les jeunes agriculteurs effectuant le stage d'application auquel est subordonné le bénéfice des aides de l'Etat à l'installation en agriculture, l'assiette des cotisations est constituée par les sommes versées au stagiaire par l'exploitant maître de stage, déduction faite des frais de transport, de nourriture et de logement réellement engagés par le stagiaire ou imputés par l'exploitant sur la rémunération du stagiaire.
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Les cotisations dues au titre des assurances sociales agricoles sont assises sur la rémunération réelle perçue par l'assuré.
\n
Cette rémunération comprend, à l'exclusion des prestations familiales, toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains proprement dits, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature ainsi que, le cas échéant, les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Sont prises en compte dans l'assiette des cotisations les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
\n
Ne sont pas comprises dans la rémunération entrant dans l'assiette des cotisations, les prestations d'assurances sociales agricoles versées par l'entremise de l'employeur.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX du code de la sécurité sociale, ainsi que celles versées en couverture d'engagements de retraite complémentaire souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4 du même code.
\n
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du code de la sécurité sociale ou le livre II du code de la mutualité ou par des entreprises régies par le code des assurances, lorsqu'elles revêtent un caractère collectif et obligatoire déterminé dans le cadre d'une des procédures visées à l'article L. 911-1 du code de la sécurité sociale :
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1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan d'épargne pour la retraite collectif exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
\n
2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance.
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Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
\n
Des arrêtés fixent les conditions et limites dans lesquelles il peut être opéré, sur la rémunération des intéressés, des déductions pour frais professionnels et des déductions au titre de frais d'atelier. Ces conditions et limites sont fixées compte tenu de celles qui sont déterminées pour les salariés du régime général par les arrêtés prévus par le troisième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
Pour les jeunes agriculteurs effectuant le stage d'application auquel est subordonné le bénéfice des aides de l'Etat à l'installation en agriculture, l'assiette des cotisations est constituée par les sommes versées au stagiaire par l'exploitant maître de stage, déduction faite des frais de transport, de nourriture et de logement réellement engagés par le stagiaire ou imputés par l'exploitant sur la rémunération du stagiaire.
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L222-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167894", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152348", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138366", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585682", "@fin": "2004-07-01", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585683", "@fin": "2003-12-31", "@num": "L741-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585684", "@fin": "2006-03-24", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585685", "@fin": "2006-12-22", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585686", "@fin": "2007-01-01", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845072", "@fin": "2008-06-27", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019071196", "@fin": "2008-12-19", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2008-06-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950229", "@fin": "2010-01-30", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021763322", "@fin": "2010-07-29", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2010-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658194", "@fin": "2012-12-19", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800067", "@fin": "2014-10-15", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594431", "@fin": "2018-09-01", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074931", "@fin": "2019-12-28", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041396028", "@fin": "2999-01-01", "@num": "L741-10", "@etat": "VIGUEUR", "@debut": "2019-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations dues au titre des assurances sociales agricoles sont assises sur la rémunération réelle perçue par l'assuré.
\n
Cette rémunération comprend, à l'exclusion des prestations familiales, toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains proprement dits, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature ainsi que, le cas échéant, les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Sont prises en compte dans l'assiette des cotisations les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
\n
Ne sont pas comprises dans la rémunération entrant dans l'assiette des cotisations, les prestations d'assurances sociales agricoles versées par l'entremise de l'employeur.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX du code de la sécurité sociale, ainsi que celles versées en couverture d'engagements de retraite complémentaire souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4 du même code.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du code de la sécurité sociale ou le livre II du code de la mutualité, par des entreprises régies par le code des assurances ainsi que par les institutions mentionnées à l'article L. 370-1 du code des assurances et proposant des contrats mentionnés à l'article L. 143-1 dudit code, à l'article L. 942-40 du code de la sécurité sociale, ou à l'article L. 222-3 du code de la mutualité, lorsqu'elles revêtent un caractère obligatoire déterminé dans le cadre d'une des procédures mentionnées à l'article L. 911-1 du code de la sécurité sociale :
\n
1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan d'épargne pour la retraite collectif exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
\n
2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance.
\n
Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
\n
Des arrêtés fixent les conditions et limites dans lesquelles il peut être opéré, sur la rémunération des intéressés, des déductions pour frais professionnels et des déductions au titre de frais d'atelier. Ces conditions et limites sont fixées compte tenu de celles qui sont déterminées pour les salariés du régime général par les arrêtés prévus par le troisième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
Pour les jeunes agriculteurs effectuant le stage d'application auquel est subordonné le bénéfice des aides de l'Etat à l'installation en agriculture, l'assiette des cotisations est constituée par les sommes versées au stagiaire par l'exploitant maître de stage, déduction faite des frais de transport, de nourriture et de logement réellement engagés par le stagiaire ou imputés par l'exploitant sur la rémunération du stagiaire.
" } }, "LEGIARTI000006585686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L741-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585686", "URL": "article/LEGI/ARTI/00/00/06/58/56/LEGIARTI000006585686.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X741L010XXAE" } }, "NOTA": { "CONTENU": "
NOTA : Loi n°2006-1640 art. 27 VI : Les dispositions du 3° du III de l'article 27 de ladite loi s'appliquent à compter du 1er janvier 2007 aux contrats nouveaux ou reconduits.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006774146", "@num": "3", "#text": "Décret n°50-444 du 20 avril 1950 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000030067344", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006600953", "@num": "16", "#text": "Loi n°2005-157 du 23 février 2005 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006759266", "@num": "16", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 16 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006759278", "@num": "27", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 27 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000019945384", "@num": "26", "#text": "LOI n°2008-1330 du 17 décembre 2008 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000020063603", "#text": "Décret n°2008-1478\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020016810", "@nortexte": "ECED0816322D", "@numtexte": "2008-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000020676529", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-197-1 à L225-197-3, L225-197-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225804", "@num": "L225-197-1", "#text": "Code de commerce. - art. L225-197-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "CGI 80 ter, 80 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037075109", "@num": "L243-5", "#text": "Code de l'action sociale et des familles - art. L243-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028559799", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. 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L138-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023032112", "@num": "L138-29", "#text": "Code de la sécurité sociale. - art. L138-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047548276", "@num": "D1142-13", "#text": "Code du travail - art. D1142-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037380129", "@num": "L1142-10", "#text": "Code du travail - art. L1142-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044566691", "@num": "L1142-12", "#text": "Code du travail - art. L1142-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845040", "@num": "L129-13", "#text": "Code du travail - art. L129-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700998", "@num": "L2135-10", "#text": "Code du travail - art. 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L222-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167894", "@fin": "2999-01-01", "#text": "Section 3 : Assurances sociales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152348", "@fin": "2999-01-01", "#text": "Chapitre Ier : Cotisations et autres financements", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138366", "@fin": "2999-01-01", "#text": "Titre IV : Protection sociale des personnes salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585682", "@fin": "2004-07-01", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585683", "@fin": "2003-12-31", "@num": "L741-10", "@etat": "MODIFIE_MORT_NE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585684", "@fin": "2006-03-24", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585685", "@fin": "2006-12-22", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585686", "@fin": "2007-01-01", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845072", "@fin": "2008-06-27", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019071196", "@fin": "2008-12-19", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2008-06-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950229", "@fin": "2010-01-30", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021763322", "@fin": "2010-07-29", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2010-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022658194", "@fin": "2012-12-19", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2010-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026800067", "@fin": "2014-10-15", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594431", "@fin": "2018-09-01", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074931", "@fin": "2019-12-28", "@num": "L741-10", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041396028", "@fin": "2999-01-01", "@num": "L741-10", "@etat": "VIGUEUR", "@debut": "2019-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations dues au titre des assurances sociales agricoles sont assises sur la rémunération réelle perçue par l'assuré.
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Cette rémunération comprend, à l'exclusion des prestations familiales, toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains proprement dits, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature ainsi que, le cas échéant, les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire. Elle comprend également la compensation salariale d'une perte de rémunération induite par une mesure de réduction du temps de travail, qu'elle prenne la forme, notamment, d'un complément différentiel de salaire ou d'une hausse du taux du salaire horaire.
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Sont prises en compte dans l'assiette des cotisations les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, ainsi que les indemnités de départ volontaire versées aux salariés dans le cadre d'un accord collectif de gestion prévisionnelle des emplois et des compétences, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
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Ne sont pas comprises dans la rémunération entrant dans l'assiette des cotisations, les prestations d'assurances sociales agricoles versées par l'entremise de l'employeur.
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions mises à la charge des employeurs en application d'une disposition législative ou réglementaire ou d'un accord national interprofessionnel mentionné à l'article L. 921-4 du code de la sécurité sociale destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX même code ou versées en couverture d'engagements de retraite souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4 du même code et dues au titre de la part patronale en application des textes régissant ces couvertures d'engagements de retraite complémentaire.
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Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du code de la sécurité sociale ou le livre II du code de la mutualité, par des entreprises régies par le code des assurances ainsi que par les institutions mentionnées à l'article L. 370-1 du code des assurances et proposant des contrats mentionnés à l'article L. 143-1 dudit code, à l'article L. 942-40 du code de la sécurité sociale, ou à l'article L. 222-3 du code de la mutualité, lorsqu'elles revêtent un caractère obligatoire déterminé dans le cadre d'une des procédures mentionnées à l'article L. 911-1 du code de la sécurité sociale :
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1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan d'épargne pour la retraite collectif exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
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2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance, à condition, lorsque ces contributions financent des garanties portant sur le remboursement ou l'indemnisation de frais occasionnés par une maladie, une maternité ou un accident, que ces garanties ne couvrent pas la participation mentionnée au II de l'article L. 322-2 du code de la sécurité sociale.
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Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
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Des arrêtés fixent les conditions et limites dans lesquelles il peut être opéré, sur la rémunération des intéressés, des déductions pour frais professionnels et des déductions au titre de frais d'atelier. Ces conditions et limites sont fixées compte tenu de celles qui sont déterminées pour les salariés du régime général par les arrêtés prévus par le troisième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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Pour les jeunes agriculteurs effectuant le stage d'application auquel est subordonné le bénéfice des aides de l'Etat à l'installation en agriculture, l'assiette des cotisations est constituée par les sommes versées au stagiaire par l'exploitant maître de stage, déduction faite des frais de transport, de nourriture et de logement réellement engagés par le stagiaire ou imputés par l'exploitant sur la rémunération du stagiaire.
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Les attributions gratuites d'actions effectuées conformément aux dispositions des articles L. 225-197-1 à L. 225-197-3 du code de commerce sont exclues de l'assiette des cotisations mentionnées au premier alinéa si sont respectées les conditions d'attribution fixées par le conseil d'administration ou, le cas échéant, le directoire en application des dispositions du sixième alinéa de l'article L. 225-197-1 du même code et si l'employeur notifie à son organisme de recouvrement l'identité de ses salariés ou mandataires sociaux auxquels des actions gratuites ont été attribuées définitivement au cours de l'année civile précédente, ainsi que le nombre et la valeur des actions attribuées à chacun d'eux. A défaut, l'employeur est tenu au paiement de la totalité des cotisations sociales, y compris pour leur part salariale.
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Les dispositions de l'alinéa précédent sont également applicables lorsque l'attribution est effectuée, dans les mêmes conditions, par une société dont le siège est situé à l'étranger et qui est mère ou filiale de l'entreprise dans laquelle l'attributaire exerce son activité.
" } }, "LEGIARTI000006741953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006741953", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037560113", "@num": "6", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038721565", "@num": "5", "#text": "Ordonnance n° 2019-697 du 3 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000038869344", "@num": "49", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039511016", "@num": "1", "#text": "Décret n°2019-1235 du 27 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039424586", "@nortexte": "ECOT1914892D", "@numtexte": "2019-1235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000039703728", "@num": "7", "#text": "Décret n°2019-1437 du 23 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039667326", "@nortexte": "ECOT1930053D", "@numtexte": "2019-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042896985", "@num": "9", "#text": "Décret n°2020-1742 du 29 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042760273", "@nortexte": "JUSC2023209D", "@numtexte": "2020-1742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043882460", "@num": "2", "#text": "Décret n°2021-1002 du 30 juillet 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043877119", "@nortexte": "SSAS2115429D", "@numtexte": "2021-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044481437", "@num": "5", "#text": "Décret n°2021-1623 du 11 décembre 2021 - 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D224-12-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038818508", "@num": "L224-24", "#text": "Code monétaire et financier - art. L224-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656703", "@num": "L224-27", "#text": "Code monétaire et financier - art. L224-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597695", "@num": "D741-51", "#text": "Code rural - art. D741-51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610282", "@num": "L716-2", "#text": "Code rural - art. 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SANITAIRE ET SOCIALE DES CAISSES.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126887", "@fin": "1988-01-06", "#text": "LIVRE II : ORGANISATION DU REGIME GENERAL", "@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": "LEGIARTI000006741953", "@fin": "1988-01-06", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741954", "@fin": "1993-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": 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Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
" } }, "LEGIARTI000006741954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006741954", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741954.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006757215", "@num": "1", "#text": "Loi n°88-16 du 5 janvier 1988 - art. 1 (V) JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509071", "@nortexte": "ASEX8700175L", "@numtexte": "88-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741960", "@fin": "2002-01-18", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741961", "@fin": "2003-08-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741962", "@fin": "2003-12-31", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741963", "@fin": "2004-08-17", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741964", "@fin": "2004-12-31", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741965", "@fin": "2005-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741966", "@fin": "2005-12-20", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741967", "@fin": "2006-03-24", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741968", "@fin": "2006-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741969", "@fin": "2006-12-31", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741970", "@fin": "2007-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845094", "@fin": "2008-06-27", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019071135", "@fin": "2008-12-19", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2008-06-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950246", "@fin": "2010-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271975", "@fin": "2011-12-23", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013296", "@fin": "2012-08-18", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294624", "@fin": "2013-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947038", "@fin": "2015-12-23", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031697136", "@fin": "2016-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2015-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684839", "@fin": "2017-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712583", "@fin": "2018-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033726999", "@fin": "2018-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390121", "@fin": "2018-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074487", "@fin": "2019-10-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836902", "@fin": "2022-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044626664", "@fin": "2023-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047452667", "@fin": "2023-12-28", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2023-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048684738", "@fin": "2999-01-01", "@num": "L242-1", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
" } }, "LEGIARTI000006741955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-02-05", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741955", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000711603", "#text": "Loi 93-121 1993-01-27 art. 3 III JORF 30 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037560113", "@num": "6", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038721565", "@num": "5", "#text": "Ordonnance n° 2019-697 du 3 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000038869344", "@num": "49", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039511016", "@num": "1", "#text": "Décret n°2019-1235 du 27 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039424586", "@nortexte": "ECOT1914892D", "@numtexte": "2019-1235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000039703728", "@num": "7", "#text": "Décret n°2019-1437 du 23 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039667326", "@nortexte": "ECOT1930053D", "@numtexte": "2019-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042896985", "@num": "9", "#text": "Décret n°2020-1742 du 29 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042760273", "@nortexte": "JUSC2023209D", "@numtexte": "2020-1742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043882460", "@num": "2", "#text": "Décret n°2021-1002 du 30 juillet 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043877119", "@nortexte": "SSAS2115429D", "@numtexte": "2021-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044481437", "@num": "5", "#text": "Décret n°2021-1623 du 11 décembre 2021 - 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"@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074487", "@fin": "2019-10-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836902", "@fin": "2022-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044626664", "@fin": "2023-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047452667", "@fin": "2023-12-28", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2023-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048684738", "@fin": "2999-01-01", "@num": "L242-1", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
" } }, "LEGIARTI000006741956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-29", "DATE_DEBUT": "1995-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006741956", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696849", "@num": "49", "#text": "Loi n°95-116 du 4 février 1995 - art. 49 (V) JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. 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art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - 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art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - 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art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042896985", "@num": "9", "#text": "Décret n°2020-1742 du 29 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042760273", "@nortexte": "JUSC2023209D", "@numtexte": "2020-1742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043882460", "@num": "2", "#text": "Décret n°2021-1002 du 30 juillet 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043877119", "@nortexte": "SSAS2115429D", "@numtexte": "2021-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044481437", "@num": "5", "#text": "Décret n°2021-1623 du 11 décembre 2021 - 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D224-12-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038818508", "@num": "L224-24", "#text": "Code monétaire et financier - art. L224-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656703", "@num": "L224-27", "#text": "Code monétaire et financier - art. L224-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006597695", "@num": "D741-51", "#text": "Code rural - art. D741-51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610282", "@num": "L716-2", "#text": "Code rural - art. L716-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019950229", "@num": "L741-10", "#text": "Code rural - art. L741-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067288", "@num": "D741-102", "#text": "Code rural et de la pêche maritime - art. D741-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026407058", "@num": "D741-104", "#text": "Code rural et de la pêche maritime - art. D741-104 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185915", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172585", "@fin": "2018-09-01", "#text": "Section 1 : Cotisations assises sur les rémunérations ou gains versés aux travailleurs salariés et assimilés", "@debut": "1988-01-06" }, { "@id": "LEGISCTA000037074497", "@fin": "2999-01-01", "#text": "Section 1 : Cotisations assises sur les revenus d'activité des travailleurs salariés et assimilés", "@debut": "2018-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156071", "@fin": "2999-01-01", "#text": "Chapitre 2 : Assiette, taux et calcul des cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000006741953", "@fin": "1988-01-06", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741954", "@fin": "1993-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741955", "@fin": "1995-02-05", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741956", "@fin": "1996-12-29", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741957", "@fin": "1997-03-26", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741958", "@fin": "1998-12-27", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1997-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741959", "@fin": "1999-12-30", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1998-12-27", 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Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales lève cette option, est considéré comme une rémunération l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
" } }, "LEGIARTI000006741957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-03-26", "DATE_DEBUT": "1996-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006741957", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741957.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 11 IV : les présentes dispositions s'appliquent aux options levées à compter du 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757288", "@num": "11", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 11 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "#text": "CGI 163 bis C, 80 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741960", "@fin": "2002-01-18", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741961", "@fin": "2003-08-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741962", "@fin": "2003-12-31", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741963", "@fin": "2004-08-17", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741964", "@fin": "2004-12-31", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741965", "@fin": "2005-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741966", "@fin": "2005-12-20", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741967", "@fin": "2006-03-24", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741968", "@fin": "2006-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741969", "@fin": "2006-12-31", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741970", "@fin": "2007-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845094", "@fin": "2008-06-27", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019071135", "@fin": "2008-12-19", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2008-06-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950246", "@fin": "2010-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271975", "@fin": "2011-12-23", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013296", "@fin": "2012-08-18", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294624", "@fin": "2013-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947038", "@fin": "2015-12-23", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031697136", "@fin": "2016-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2015-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684839", "@fin": "2017-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712583", "@fin": "2018-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033726999", "@fin": "2018-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390121", "@fin": "2018-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074487", "@fin": "2019-10-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836902", "@fin": "2022-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044626664", "@fin": "2023-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047452667", "@fin": "2023-12-28", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2023-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048684738", "@fin": "2999-01-01", "@num": "L242-1", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
" } }, "LEGIARTI000006741958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-27", "DATE_DEBUT": "1997-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006741958", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 11 IV : les présentes dispositions s'appliquent aux options levées à compter du 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000006710888", "@num": "27", "#text": "Loi n°97-277 du 25 mars 1997 - art. 27 () JORF 26 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198906", "@nortexte": "ECOX9601788L", "@numtexte": "97-277", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-03-25" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "#text": "CGI 163 bis C, 80 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037560113", "@num": "6", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038721565", "@num": "5", "#text": "Ordonnance n° 2019-697 du 3 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000038869344", "@num": "49", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039511016", "@num": "1", "#text": "Décret n°2019-1235 du 27 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039424586", "@nortexte": "ECOT1914892D", "@numtexte": "2019-1235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000039703728", "@num": "7", "#text": "Décret n°2019-1437 du 23 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039667326", "@nortexte": "ECOT1930053D", "@numtexte": "2019-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - 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"LEGIARTI000017845094", "@fin": "2008-06-27", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019071135", "@fin": "2008-12-19", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2008-06-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950246", "@fin": "2010-12-22", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271975", "@fin": "2011-12-23", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013296", "@fin": "2012-08-18", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294624", "@fin": "2013-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947038", "@fin": "2015-12-23", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031697136", "@fin": "2016-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2015-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684839", "@fin": "2017-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712583", "@fin": "2018-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033726999", "@fin": "2018-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390121", "@fin": "2018-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074487", "@fin": "2019-10-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836902", "@fin": "2022-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044626664", "@fin": "2023-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047452667", "@fin": "2023-12-28", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2023-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048684738", "@fin": "2999-01-01", "@num": "L242-1", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance, y compris les abondements des employeurs aux plans d'épargne retraite sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
" } }, "LEGIARTI000006741959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-30", "DATE_DEBUT": "1998-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006741959", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "JORFTEXT000000392993", "#text": "Loi 98-1194 1998-12-23 art. 7 2° JORF 27 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "#text": "CGI 163 bis C, 80 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037560113", "@num": "6", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038721565", "@num": "5", "#text": "Ordonnance n° 2019-697 du 3 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000038869344", "@num": "49", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039511016", "@num": "1", "#text": "Décret n°2019-1235 du 27 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039424586", "@nortexte": "ECOT1914892D", "@numtexte": "2019-1235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000039703728", "@num": "7", "#text": "Décret n°2019-1437 du 23 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039667326", "@nortexte": "ECOT1930053D", "@numtexte": "2019-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042896985", "@num": "9", "#text": "Décret n°2020-1742 du 29 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042760273", "@nortexte": "JUSC2023209D", "@numtexte": "2020-1742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043882460", "@num": "2", "#text": "Décret n°2021-1002 du 30 juillet 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043877119", "@nortexte": "SSAS2115429D", "@numtexte": "2021-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044481437", "@num": "5", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044995904", "@num": "2", "#text": "Décret n°2021-1949 du 31 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044806724", "@nortexte": "MTRS2134464D", "@numtexte": "2021-1949", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-31" }, { "@id": "LEGIARTI000045247560", "@num": "7", "#text": "Décret n°2022-250 du 25 février 2022 - art. 7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243916", "@nortexte": "TFPF2203454D", "@numtexte": "2022-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000046454116", "@num": "L324-11", "#text": "Code pénitentiaire - art. 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"@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074487", "@fin": "2019-10-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836902", "@fin": "2022-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044626664", "@fin": "2023-09-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047452667", "@fin": "2023-12-28", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "2023-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048684738", "@fin": "2999-01-01", "@num": "L242-1", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance, y compris les abondements des employeurs aux plans d'épargne retraite sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
\n
Sont également pris en compte, dans les conditions prévues à l'article L. 242-11, 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.
" } }, "LEGIARTI000006741960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-18", "DATE_DEBUT": "1999-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006741960", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741960.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006758190", "@num": "2", "#text": "Loi n°99-1140 du 29 décembre 1999 - art. 2 () JORF 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. 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art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "#text": "CGI 163 bis C, 80 bis, 80 ter, 80 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037560113", "@num": "6", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000038024357", "#text": "Décret n°2019-15 du 8 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038024367", "@num": "1", "#text": "Décret n°2019-15 du 8 janvier 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037964765", "@nortexte": "MTRT1835389D", "@numtexte": "2019-15", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-08" }, { "@id": "LEGIARTI000038721565", "@num": "5", "#text": "Ordonnance n° 2019-697 du 3 juillet 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038720909", "@nortexte": "SSAS1912739R", "@numtexte": "2019-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000038869344", "@num": "49", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000039511016", "@num": "1", "#text": "Décret n°2019-1235 du 27 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039424586", "@nortexte": "ECOT1914892D", "@numtexte": "2019-1235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000039703728", "@num": "7", "#text": "Décret n°2019-1437 du 23 décembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039667326", "@nortexte": "ECOT1930053D", "@numtexte": "2019-1437", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGIARTI000042194048", "@num": "7", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042896985", "@num": "9", "#text": "Décret n°2020-1742 du 29 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042760273", "@nortexte": "JUSC2023209D", "@numtexte": "2020-1742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043882460", "@num": "2", "#text": "Décret n°2021-1002 du 30 juillet 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043877119", "@nortexte": "SSAS2115429D", "@numtexte": "2021-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044481437", "@num": "5", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044995904", "@num": "2", "#text": "Décret n°2021-1949 du 31 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044806724", "@nortexte": "MTRS2134464D", "@numtexte": "2021-1949", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-31" }, { "@id": "LEGIARTI000045247560", "@num": "7", "#text": "Décret n°2022-250 du 25 février 2022 - art. 7 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243916", "@nortexte": "TFPF2203454D", "@numtexte": "2022-250", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000046454116", "@num": "L324-11", "#text": "Code pénitentiaire - art. L324-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000045476241", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGITEXT000046317451", "#text": "Décret n°2022-1244 du 20 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046317057", "@nortexte": "TFPF2138232D", "@numtexte": "2022-1244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-20" }, { "@id": "LEGIARTI000046317463", "@num": "2", "#text": "Décret n°2022-1244 du 20 septembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046317057", "@nortexte": "TFPF2138232D", "@numtexte": "2022-1244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-20" }, { "@id": "LEGITEXT000050706206", "#text": "Décret n°2024-1087 du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050705350", "@nortexte": "TEMS2424482D", "@numtexte": "2024-1087", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-02" }, { "@id": "LEGIARTI000050706221", "@num": "1", "#text": "Décret n°2024-1087 du 2 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050705350", "@nortexte": "TEMS2424482D", "@numtexte": "2024-1087", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-02" }, { "@id": "LEGITEXT000050708289", "#text": "Décret n°2024-1088 du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050705378", "@nortexte": "TEMS2425571D", "@numtexte": "2024-1088", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-02" }, { "@id": "LEGIARTI000050708342", "@num": "2", "#text": "Décret n°2024-1088 du 2 décembre 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000050705378", "@nortexte": "TEMS2425571D", "@numtexte": "2024-1088", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-02" }, { "@id": "LEGIARTI000006306482", "@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": "LEGIARTI000006306487", "@num": "1600-0 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725083", "@num": "L225-42-1", "#text": "Code de commerce - art. 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Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance, y compris les abondements des employeurs aux plans d'épargne retraite sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
\n
Sont également pris en compte, dans les conditions prévues à l'article L. 242-11, 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
Sont aussi prises en compte les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
" } }, "LEGIARTI000006741961": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-22", "DATE_DEBUT": "2002-01-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006741961", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741961.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006697188", "@num": "48", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 48 () JORF 18 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "#text": "CGI 163 bis C, 80 bis, 80 ter, 80 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - 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art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - 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art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039675317", "@nortexte": "CPAX1927098L", "@numtexte": "2019-1446", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000042896985", "@num": "9", "#text": "Décret n°2020-1742 du 29 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042760273", "@nortexte": "JUSC2023209D", "@numtexte": "2020-1742", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043882460", "@num": "2", "#text": "Décret n°2021-1002 du 30 juillet 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043877119", "@nortexte": "SSAS2115429D", "@numtexte": "2021-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000044481437", "@num": "5", "#text": "Décret n°2021-1623 du 11 décembre 2021 - 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Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance sont exclues de l'assiette des cotisations mentionnées au premier alinéa ci-dessus pour la partie inférieure à un montant fixé par décret.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
\n
Sont également pris en compte, dans les conditions prévues à l'article L. 242-11, 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
Sont aussi prises en compte les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
" } }, "LEGIARTI000006741962": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006741962", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741962.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "#text": "CGI 163 bis C, 80 bis, 80 ter, 80 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V) JORF 22 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446943", "@num": "6", "#text": "Décret n°2018-821 du 27 septembre 2018 - 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{ "@id": "LEGIARTI000006741954", "@fin": "1993-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741955", "@fin": "1995-02-05", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741956", "@fin": "1996-12-29", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741957", "@fin": "1997-03-26", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741958", "@fin": "1998-12-27", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1997-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741959", "@fin": "1999-12-30", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1998-12-27", 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Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX, ainsi que celles versées en couverture d'engagements de retraite complémentaire souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du présent code ou le livre II du code de la mutualité ou par des entreprises régies par le code des assurances, lorsqu'elles revêtent un caractère collectif et obligatoire déterminé dans le cadre d'une des procédures visées à l'article L. 911-1 du présent code :
\n
1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan partenarial d'épargne salariale volontaire pour la retraite exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
\n
2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance.
\n
Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article, à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
\n
Sont également pris en compte, dans les conditions prévues à l'article L. 242-11, 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
Sont aussi prises en compte les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
\n
" } }, "LEGIARTI000006741963": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-17", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006741963", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741963.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778929", "@num": "2-1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778931", "@num": "2-2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778932", "@num": "2-3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778934", "@num": "3", "#text": "Décret n°99-247 du 29 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778935", "@num": "4", "#text": "Décret n°99-247 du 29 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778937", "@num": "5", "#text": "Décret n°99-247 du 29 mars 1999 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778938", "@num": "6", "#text": "Décret n°99-247 du 29 mars 1999 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778939", "@num": "7", "#text": "Décret n°99-247 du 29 mars 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778940", "@num": "8", "#text": "Décret n°99-247 du 29 mars 1999 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778942", "@num": "9", "#text": "Décret n°99-247 du 29 mars 1999 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006779203", "@num": "2", "#text": "Décret n°2000-73 du 28 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000568188", "@nortexte": "MESC0010117D", "@numtexte": "2000-73", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-28" }, { "@id": "LEGIARTI000037456992", "@num": "6", "#text": "Décret n° 2000-84 du 31 janvier 2000 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751557", "@nortexte": "MESC0010122D", "@numtexte": "2000-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-31" }, { "@id": "LEGIARTI000037457029", "@num": "16", "#text": "Décret n°2000-89 du 2 février 2000 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386432", "@nortexte": "MESC0010121D", "@numtexte": "2000-89", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-02" }, { "@id": "LEGIARTI000006215970", "@num": "1", "#text": "Arrêté du 20 décembre 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782916", "@nortexte": "SANS0224282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000037457062", "@num": "1", "#text": "Décret n°2003-304 du 2 avril 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418598", "@nortexte": "SOCS0320421D", "@numtexte": "2003-304", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-02" }, { "@id": "LEGIARTI000006780971", "@num": "2", "#text": "Décret n°2003-487 du 11 juin 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787738", "@nortexte": "SOCS0321332D", "@numtexte": "2003-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-11" }, { "@id": "LEGIARTI000006758671", "@num": "113", "#text": "Loi n°2003-775 du 21 août 2003 - art. 113 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006321815", "@num": "82", "#text": "Loi - art. 82 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037075129", "@num": "131", "#text": "Loi n° 2003-1311 du 30 décembre 2003 - art. 131 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037457073", "@num": "2", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006781325", "@num": "14", "#text": "Décret n°2004-821 du 18 août 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000020102639", "@num": "3", "#text": "Décret n°2004-821 du 18 août 2004 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806786", "@nortexte": "SANS0421860D", "@numtexte": "2004-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-18" }, { "@id": "LEGIARTI000006322104", "@num": "24", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000047437362", "@num": "10", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920259", "@num": "2", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000033477178", "@num": "3", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000044920209", "@num": "8", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000037075140", "@num": "6", "#text": "Ordonnance n° 2005-901 du 2 août 2005 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000018124588", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243473", "@num": "8", "#text": "Ordonnance n°2005-901 du 2 août 2005 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000262918", "@nortexte": "FPPX0500189R", "@numtexte": "2005-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006759159", "@num": "17", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006247790", "@num": "2", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050709819", "@num": "4", "#text": "Décret n°2005-1636 du 26 décembre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454091", "@nortexte": "SANS0524635D", "@numtexte": "2005-1636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710530", "@num": "12", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710517", "@num": "13", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006781812", "@num": "15", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000050710577", "@num": "2", "#text": "Décret n°2005-1637 du 26 décembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815969", "@nortexte": "SANS0524636D", "@numtexte": "2005-1637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000022319760", "@num": "32", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006659131", "@num": "8", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000024421500", "@num": "9", "#text": "Ordonnance n°2006-433 du 13 avril 2006 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240999", "@nortexte": "SOCX0600050R", "@numtexte": "2006-433", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-13" }, { "@id": "LEGIARTI000048846911", "@num": "130", "#text": "Loi n° 2006-1771 du 30 décembre 2006 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000048031387", "@num": "2", "#text": "Décret n° 2007-406 du 23 mars 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000647251", "@nortexte": "SANS0720915D", "@numtexte": "2007-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-23" }, { "@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": "LEGIARTI000048896753", "@num": "17", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896770", "@num": "18", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896711", "@num": "2", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000048896788", "@num": "20", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000023092807", "@num": "6", "#text": "Décret n°2007-1056 du 28 juin 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467954", "@nortexte": "BCFB0755397D", "@numtexte": "2007-1056", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-06-28" }, { "@id": "LEGIARTI000006417117", "@num": "13", "#text": "Décret n°2007-1470 du 15 octobre 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000469540", "@nortexte": "BCFF0758784D", "@numtexte": "2007-1470", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "LEGIARTI000017826834", "@num": "39", "#text": "Décret n°2007-1845\n du 26 décembre 2007 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017761652", "@nortexte": "IOCB0760917D", "@numtexte": "2007-1845", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017884961", "@num": "4", "#text": "Décret n°2007-1942\n du 26 décembre 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017767427", "@nortexte": "BCFF0759197D", "@numtexte": "2007-1942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000018090957", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000044084991", "@num": "10", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019366628", "@num": "16", "#text": "Décret n°2008-824\n du 21 août 2008 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019354799", "@nortexte": "SJSH0773892D", "@numtexte": "2008-824", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000019866309", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000044990309", "@num": "34", "#text": "LOI n° 2008-1443 du 30 décembre 2008 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000028037008", "@num": "Règlement général", "#text": "Arrêté du 30 mars 2009 - art. Règlement général (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020466929", "@nortexte": "ECED0907050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-30" }, { "@id": "LEGIARTI000027351027", "@num": "3", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025117741", "@num": "4", "#text": "Décret n°2009-602\n du 27 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021698167", "@num": "12", "#text": "Décret n°2010-30 du 8 janvier 2010 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021645947", "@nortexte": "SASH0917616D", "@numtexte": "2010-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-01-08" }, { "@id": "LEGIARTI000023262244", "@num": "18", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000037457157", "@num": "5", "#text": "Décret n°2011-1113\n du 16 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024565431", "@nortexte": "BCRS1108448D", "@numtexte": "2011-1113", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-16" }, { "@id": "LEGITEXT000024727632", "#text": "Arrêté du 12 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024725374", "@nortexte": "BCRS1127822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-12" }, { "@id": "LEGITEXT000025130525", "#text": "Décret n°2012-25 du 9 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000025130534", "@num": "2", "#text": "Décret n°2012-25 du 9 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025129853", "@nortexte": "ETSS1130047D", "@numtexte": "2012-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-09" }, { "@id": "LEGIARTI000037457172", "@num": "1", "#text": "Décret n°2013-37\n du 10 janvier 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026929186", "@nortexte": "ETSD1241379D", "@numtexte": "2013-37", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-10" }, { "@id": "LEGIARTI000033811853", "@num": "20", "#text": "LOI n° 2013-1203 du 23 décembre 2013 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "#text": "CGI 163 bis C, 80 bis, 80 ter, 80 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032513109", "@num": "1", "#text": "Décret n°2016-566 du 9 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032510988", "@nortexte": "FCPS1606665D", "@numtexte": "2016-566", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-09" }, { "@id": "LEGIARTI000033001024", "@num": "17", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033621754", "@num": "12", "#text": "Décret n°2016-1732 du 14 décembre 2016 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033616882", "@nortexte": "DEFH1626606D", "@numtexte": "2016-1732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-14" }, { "@id": "LEGIARTI000037457164", "@num": "1", "#text": "Décret n°2016-1856 du 23 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033692688", "@nortexte": "ETSD1624401D", "@numtexte": "2016-1856", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000033737642", "@num": "1", "#text": "Décret n°2016-1909 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033724021", "@nortexte": "ETSD1630615D", "@numtexte": "2016-1909", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000033782251", "@num": "134", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037446965", "@num": "12", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446917", "@num": "18", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000037446941", "@num": "3", "#text": "Décret n°2018-821 du 27 septembre 2018 - 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{ "@id": "LEGIARTI000006741954", "@fin": "1993-01-01", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741955", "@fin": "1995-02-05", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741956", "@fin": "1996-12-29", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741957", "@fin": "1997-03-26", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741958", "@fin": "1998-12-27", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1997-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741959", "@fin": "1999-12-30", "@num": "L242-1", "@etat": "MODIFIE", "@debut": "1998-12-27", 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Pour le calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, sont considérées comme rémunérations toutes les sommes versées aux travailleurs en contrepartie ou à l'occasion du travail, notamment les salaires ou gains, les indemnités de congés payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes, gratifications et tous autres avantages en argent, les avantages en nature, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
\n
Lorsque le bénéficiaire d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ne remplit pas les conditions prévues au I de l'article 163 bis C du code général des impôts, est considéré comme une rémunération le montant déterminé conformément au II du même article. Toutefois l'avantage correspondant à la différence définie au II de l'article 80 bis du code général des impôts est considéré comme une rémunération lors de la levée de l'option.
\n
Il ne peut être opéré sur la rémunération ou le gain des intéressés servant au calcul des cotisations des assurances sociales, des accidents du travail et des allocations familiales, de déduction au titre de frais professionnels que dans les conditions et limites fixées par arrêté interministériel. Il ne pourra également être procédé à des déductions au titre de frais d'atelier que dans les conditions et limites fixées par arrêté ministériel.
\n
Ne seront pas comprises dans la rémunération les prestations de sécurité sociale versées par l'entremise de l'employeur.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des régimes de retraite complémentaire mentionnés au chapitre Ier du titre II du livre IX, ainsi que celles versées en couverture d'engagements de retraite complémentaire souscrits antérieurement à l'adhésion des employeurs aux institutions mettant en oeuvre les régimes institués en application de l'article L. 921-4.
\n
Sont exclues de l'assiette des cotisations mentionnées au premier alinéa les contributions des employeurs destinées au financement des prestations complémentaires de retraite et de prévoyance versées par les organismes régis par les titres III et IV du livre IX du présent code ou le livre II du code de la mutualité ou par des entreprises régies par le code des assurances, lorsqu'elles revêtent un caractère collectif et obligatoire déterminé dans le cadre d'une des procédures visées à l'article L. 911-1 du présent code :
\n
1° Dans des limites fixées par décret, pour les contributions au financement d'opérations de retraite déterminées par décret ; l'abondement de l'employeur à un plan d'épargne pour la retraite collectif exonéré aux termes du deuxième alinéa de l'article L. 443-8 du code du travail est pris en compte pour l'application de ces limites ;
\n
2° Dans des limites fixées par décret, pour les contributions au financement de prestations complémentaires de prévoyance.
\n
Toutefois, les dispositions des trois alinéas précédents ne sont pas applicables lorsque lesdites contributions se substituent à d'autres éléments de rémunération au sens du présent article, à moins qu'un délai de douze mois ne se soit écoulé entre le dernier versement de l'élément de rémunération en tout ou partie supprimé et le premier versement desdites contributions.
\n
Les personnes visées au 20° de l'article L. 311-3 qui procèdent par achat et revente de produits ou de services sont tenues de communiquer le pourcentage de leur marge bénéficiaire à l'entreprise avec laquelle elles sont liées.
\n
Sont également pris en compte, dans les conditions prévues à l'article L. 242-11, 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
Sont aussi prises en compte les indemnités versées à l'occasion de la rupture du contrat de travail à l'initiative de l'employeur ou à l'occasion de la cessation forcée des fonctions des mandataires sociaux, dirigeants et personnes visées à l'article 80 ter du code général des impôts, à hauteur de la fraction de ces indemnités qui est assujettie à l'impôt sur le revenu en application de l'article 80 duodecies du même code.
\n
" } }, "LEGIARTI000006741964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006741964", "URL": "article/LEGI/ARTI/00/00/06/74/19/LEGIARTI000006741964.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X242L01AXXAL" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037456780", "@num": "95", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006761595", "@num": "1", "#text": "Décret n°63-698 du 13 juillet 1963 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000679872", "@numtexte": "63-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-13" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006306707", "@num": "6", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006777020", "@num": "14", "#text": "Décret n°75-8 du 6 janvier 1975 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000330931", "@numtexte": "75-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-06" }, { "@id": "LEGIARTI000006782861", "@num": "1", "#text": "Arrêté du 24 janvier 1975 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000310494", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-01-24" }, { "@id": "LEGIARTI000030930490", "@num": "7-1", "#text": "Ordonnance n°77-1102 du 26 septembre 1977 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000006761826", "@num": "1", "#text": "Décret n°80-1155 du 31 décembre 1980 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519472", "@numtexte": "80-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-31" }, { "@id": "LEGIARTI000006659820", "@num": "2-1", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000006759668", "@num": "3 bis", "#text": "Ordonnance n°82-290 du 30 mars 1982 - art. 3 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339927", "@numtexte": "82-290", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-30" }, { "@id": "LEGIARTI000006368062", "@num": "5-2", "#text": "Ordonnance n°82-297 du 31 mars 1982 - art. 5-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698859", "@numtexte": "82-297", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006368036", "@num": "3-2", "#text": "Ordonnance n°82-298 du 31 mars 1982 - art. 3-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "LEGIARTI000006603971", "@num": "25", "#text": "Décret n°83-1267 du 30 décembre 1983 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502112", "@numtexte": "83-1267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-12-30" }, { "@id": "LEGIARTI000006702935", "@num": "74-1", "#text": "Décret n°84-131 du 24 février 1984 - art. 74-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868588", "@numtexte": "84-131", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-24" }, { "@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": "LEGIARTI000045071638", "@num": "41", "#text": "Loi n° 86-33 du 9 janvier 1986 - art. 41 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512459", "@numtexte": "86-33", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-09" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275298", "@num": "1", "#text": "Loi n°87-516 du 10 juillet 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "LEGIARTI000006757151", "@num": "5", "#text": "Loi n°87-563 du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508819", "@nortexte": "ASEX8700087L", "@numtexte": "87-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006657366", "@num": "43", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006789578", "@num": "2", "#text": "Arrêté du 27 juillet 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732652", "@nortexte": "SPSS9402382A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006696889", "@num": "88", "#text": "Loi n°95-116 du 4 février 1995 - art. 88 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037456908", "@num": "5", "#text": "Décret n°95-215 du 27 février 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369490", "@nortexte": "SPSS9500321D", "@numtexte": "95-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006699491", "@num": "5", "#text": "Décret n°95-245 du 1 mars 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552590", "@nortexte": "SPSH9500080D", "@numtexte": "95-245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-01" }, { "@id": "LEGIARTI000022323243", "@num": "2", "#text": "Décret n°95-943 du 25 août 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736592", "@nortexte": "SPSS9502510D", "@numtexte": "95-943", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-25" }, { "@id": "LEGIARTI000006481234", "@num": "8", "#text": "Décret n°95-1272 du 6 décembre 1995 - art. 8 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000538964", "@nortexte": "ENVN9530088D", "@numtexte": "95-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-06" }, { "@id": "LEGIARTI000006759736", "@num": "14", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000037456916", "@num": "1", "#text": "Décret n°96-721 du 14 août 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193621", "@nortexte": "TASE9611200D", "@numtexte": "96-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-14" }, { "@id": "LEGIARTI000044990469", "@num": "12", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000031324363", "@num": "28-1", "#text": "Ordonnance n° 96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000037456942", "@num": "6", "#text": "Décret n°97-127 du 12 février 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380899", "@nortexte": "TASS9720307D", "@numtexte": "97-127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-12" }, { "@id": "LEGIARTI000037456981", "@num": "1", "#text": "Décret du 30 mai 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565622", "@nortexte": "TASS9721645D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "LEGIARTI000006320037", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000037457006", "@num": "5", "#text": "Décret n°98-494 du 22 juin 1998 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000389448", "@nortexte": "MESF9810697D", "@numtexte": "98-494", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-22" }, { "@id": "LEGIARTI000006320226", "@num": "92", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000037457021", "@num": "9", "#text": "Décret n°98-1002 du 2 novembre 1998 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757600", "@nortexte": "MESS9822476D", "@numtexte": "98-1002", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "LEGITEXT000005627725", "#text": "Décret n°99-247 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778926", "@num": "1", "#text": "Décret n°99-247 du 29 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778944", "@num": "10", "#text": "Décret n°99-247 du 29 mars 1999 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778945", "@num": "11", "#text": "Décret n°99-247 du 29 mars 1999 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000393494", "@nortexte": "MESS9920989D", "@numtexte": "99-247", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "LEGIARTI000006778928", "@num": "2", "#text": "Décret n°99-247 du 29