{ "article": { "LEGIARTI000043176397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-01", "DATE_DEBUT": "2021-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000043176397", "URL": "article/LEGI/ARTI/00/00/43/17/63/LEGIARTI000043176397.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043150791", "@num": "9", "#text": "Décret n°2021-168 du 16 février 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000047723635", "@num": "5", "#text": "Décret n°2023-500 du 22 juin 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000047719069", "@nortexte": "ECOI2234225D", "@numtexte": "2023-500", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000006312276", "@num": "1601", "#text": "Code général des impôts, CGI. - art. 1601", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023098147", "@fin": "2023-07-01", "#text": "Chapitre IV : Le régime financier", "@debut": "2010-11-14" } ] }, "@cid": "JORFTEXT000000695207", "@num": "66-137", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 66-137 du 7 mars 1966 relatif à l'assemblée permanente des chambres de métiers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000695207", "@c_titre_court": "Décret n° 66-137 du 7 mars 1966" }, { "@fin": "2023-07-01", "#text": "Décret n° 66-137 du 7 mars 1966 relatif à CMA France", "@debut": "2019-02-01", "@id_txt": "LEGITEXT000038103548", "@c_titre_court": "Décret n°66-137 du 7 mars 1966" }, { "@fin": "2019-02-01", "#text": "Décret n°66-137 du 7 mars 1966 relatif à l'assemblée permanente des chambres de métiers et de l'artisanat", "@debut": "2004-11-04", "@id_txt": "LEGITEXT000006061343", "@c_titre_court": "Décret n°66-137 du 7 mars 1966" }, { "@fin": "2004-11-04", "#text": "Décret n°66-137 du 7 mars 1966 relatif à l'assemblée permanente des chambres de métiers et de l'artisanat", "@debut": "1966-03-11", "@id_txt": "LEGITEXT000006061342", "@c_titre_court": "Décret n°66-137 du 7 mars 1966" } ], "@date_publi": "1966-03-11", "@date_signature": "1966-03-07" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023098138", "@fin": "2019-02-01", "@num": "17", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038394786", "@fin": "2021-02-19", "@num": "17", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000043176397", "@fin": "2023-07-01", "@num": "17", "@etat": "ABROGE_DIFF", "@debut": "2021-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En complément des ressources prévues par les articles 1601 et 1601-0A du code général des impôts, CMA France peut recevoir :

1° Des subventions publiques ou privées ;

2° Des produits de prestations pour services rendus ;

3° Des dons et legs ;

4° Des produits divers.

" } }, "LEGIARTI000006312276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312276", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312276.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000698380", "#text": "Décret 73-942 1973-10-03", "@sens": "source", "@cidtexte": "JORFTEXT000000698380", "@numtexte": "73-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-03" }, { "@id": "JORFARTI000001883942", "@num": "76", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 76, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. 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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651211", "@num": "L960-10", "#text": "Code du travail - art. L960-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651096", "@num": "L990-2", "#text": "Code du travail - art. 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"1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", 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"@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": 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"2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles L 960-10 et L 990-2 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 62-235 du 1er mars 1962 modifié et des textes qui en règlent l'application (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 4 du décret précité, demeurent volontairement immatriculés au répertoire des métiers.
\n
Cette taxe comprend :
\n
- un droit fixe par ressortissant, dont le maximum fixé à 168 F (2) est révisable lors du vote de chaque loi de finances et peut donner lieu à dépassement dans la limite de 40 % de son montant en vue de financer des actions de formation continue;
\n
- un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul le dépassement prévu ci-dessus.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
1) Décret n° 73-942 du 3 octobre 1973 (J.O. du 5).
\n
2) Montant fixé par la loi de finances pour 1979. Pour 1978 ce maximum avait été fixé à 140 F (loi n° 77-1467 du 30 décembre 1977, art. 76).
" } }, "LEGIARTI000006312277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312277", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000698380", "#text": "Décret 73-942 1973-10-03", "@sens": "source", "@cidtexte": "JORFTEXT000000698380", "@numtexte": "73-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-03" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 94 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273383", "@num": "69", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 69 () JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles L 960-10 et L 990-2 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 62-235 du 1er mars 1962 modifié et des textes qui en règlent l'application (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 4 du décret précité, demeurent volontairement immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
- un droit fixe par ressortissant, dont le maximum fixé à 240 F (2) est révisable lors du vote de chaque loi de finances et peut donner lieu à dépassement dans la limite de 40 % de son montant en vue de financer des actions de formation continue ;
\n
- un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul le dépassement prévu ci-dessus.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Décret n° 73-942 du 3 octobre 1973 (J.O. du 5).
\n
(2) Montant fixé par la loi de finances pour 1981. Pour 1980, ce maximum était fixé à 200 F (Loi n° 80-30 du 18 janvier 1980, art. 94).
" } }, "LEGIARTI000006312278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312278", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles L 960-10 et L 990-2 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 62-235 du 1er mars 1962 modifié et des textes qui en règlent l'application (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 4 du décret précité, demeurent volontairement immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
- un droit fixe par ressortissant, dont le maximum fixé à 288 F (2) est révisable lors du vote de chaque loi de finances et peut donner lieu à dépassement dans la limite de 40 % de son montant en vue de financer des actions de formation continue ;
\n
- un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul le dépassement prévu ci-dessus.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Décret n° 73-942 du 3 octobre 1973 (J.O. du 5).
\n
(2) Pour 1981, le maximum était fixé à 240 F (Loi n° 80-1094 du 30 décembre 1980, art. 69).
" } }, "LEGIARTI000006312279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1984-02-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006312279", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006317430", "@num": "119", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 119 () JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000320429", "#text": "LOI 84-130 1984-02-24 art. 11 III JORF 25 février 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320429", "@numtexte": "84-130", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-02-24" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - 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"MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 355 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Pour 1983, le maximum était fixé à 325 F (loi n° 82-1126 du 29 décembre 1982, art. 81).
\n
" } }, "LEGIARTI000006312280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312280", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312280.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 114 Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000336341", "#text": "Décret 85-1009 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000336341", "@numtexte": "85-1009", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - 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art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - 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art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651590", "@num": "L961-10", "#text": "Code du travail - art. L961-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900704", "@num": "76", "#text": "Code de l'artisanat - art. 76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147188", "@fin": "1989-01-01", "#text": "TAXE POUR FRAIS DE CHAMBRES DE METIERS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133890", "@fin": "1989-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114502", "@fin": "1989-07-12", "#text": "IMPOSITIONS PERCUES AU PROFIT DE CERTAINS ETABLISSEMENTS PUBLICS ET D'ORGANISMES DIVERS", "@debut": "1966-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312278", "@fin": "1983-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312279", "@fin": "1985-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312280", "@fin": "1985-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312281", "@fin": "1986-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312282", "@fin": "1988-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312283", "@fin": "1989-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312284", "@fin": "1990-06-15", "@num": "1601", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312285", "@fin": "1990-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312286", "@fin": "1991-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312287", "@fin": "1992-07-04", "@num": "1601", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 373 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Pour 1983, le maximum était fixé à 325 F (loi n° 82-1126 du 29 décembre 1982, art. 81).
\n
" } }, "LEGIARTI000006312281": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312281", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312281.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006274486", "@num": "70", "#text": "Loi n°85-1403 du 30 décembre 1985 - 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 390 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
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Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
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(1) Pour 1984, le maximum était fixé à 355 F (loi n° 83-1179 du 29 décembre 1983, art. 119) ; pour 1985 à 373 F (loi n° 84-1208 du 29 décembre 1984, art. 114) ; pour 1986 à 390 F (loi n° 85-1403 du 30 décembre 1985, art. 70) ; pour 1987 à 404 F (oi n° 86-1317 du 30décembre 1986, ar. 96).
\n
" } }, "LEGIARTI000006312282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312282", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312282.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006274881", "@num": "96", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 96 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 404 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
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Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
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(1) Pour 1984, le maximum était fixé à 355 F (loi n° 83-1179 du 29 décembre 1983, art. 119) ; pour 1985 à 373 F (loi n° 84-1208 du 29 décembre 1984, art. 114) ; pour 1986 à 390 F (loi n° 85-1403 du 30 décembre 1985, art. 70) ; pour 1987 à 404 F (loi n° 86-1317 du 30 décembre 1986, ar. 96) ; pour 1988 à 425 F (loi 87-1060 du 30 décembre 1987, art. 106).
\n
" } }, "LEGIARTI000006312283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312283", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312283.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 425 F est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
" } }, "LEGIARTI000006312284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312284", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006275491", "@num": "89", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 89 () JORF 28 décembre 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - 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art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - 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D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. 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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 444 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Le maximum de 444 F s'applique à compter de 1989.
\n
" } }, "LEGIARTI000006312285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006312285", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312285.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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"1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": 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"2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 462 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1990.
\n
" } }, "LEGIARTI000006312286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312286", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312286.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006317950", "@num": "126", "#text": "Loi - art. 126 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. 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R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 483 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1991.
\n
" } }, "LEGIARTI000006312287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312287", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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"LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", 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"2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 500 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration, destinée à financer des actions de développement dans la limite de 10 p. 100 de son maximum, qui alimente un fonds national créé à cet effet.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
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(1) A compter de 1992.
\n
" } }, "LEGIARTI000006312288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006312288", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318274", "@num": "126", "#text": "Loi - art. 126 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
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Cette taxe comprend :
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a. un droit fixe par ressortissant, dont le maximum fixé à 500 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration, destinée à financer des actions de développement dans la limite de 10 p. 100 de son maximum, qui alimente un fonds national créé à cet effet.
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Pour 1992, les chambres de métiers peuvent majorer au maximum de 6 F le montant du droit fixe tel qu'il est prévu en vue de la prise en charge de l'intégralité des dépenses relatives aux élections consulaires de 1992.
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b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1992.
\n
" } }, "LEGIARTI000006312289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312289", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAN" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318591", "@num": "122", "#text": "Loi - art. 122 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. 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L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. 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"LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 525 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration, destinée à financer des actions de développement dans la limite de 10 p. 100 de son maximum, qui alimente un fonds national créé à cet effet.
\n
Pour 1992, les chambres de métiers peuvent majorer au maximum de 6 F le montant du droit fixe tel qu'il est prévu en vue de la prise en charge de l'intégralité des dépenses relatives aux élections consulaires de 1992.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1993.
\n
" } }, "LEGIARTI000006312290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006312290", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAO" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318941", "@num": "108", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 108 (P) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
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Cette taxe comprend :
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a. un droit fixe par ressortissant, dont le maximum fixé à ((551 F)) (1) (2) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration ((de 10 p. 100 maximum destinée à alimenter un fonds national créé pour financer des actions de développement et de promotion)) (1).
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b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Modification de la loi 93-1352. (2) A compter de 1994.
\n
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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ((modifié)) (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
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a. un droit fixe par ressortissant, dont le maximum fixé à ((570 F)) (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration de 10 p. 100 maximum destinée à alimenter un fonds national créé pour financer des actions de développement et de promotion.
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b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de ((l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale)) (1) sont dégrevés d'office de la taxe.
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(1) Modification.
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" } }, "LEGIARTI000006312292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312292", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAQ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((585 F)) (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration de 10 p. 100 maximum destinée à alimenter un fonds national créé pour financer des actions de développement et de promotion.
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b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
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(1) A compter de 1996.
\n
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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. ((un droit fixe par ressortissant, dont le maximum fixé à 595 F peut être révisé lors du vote de la loi de finances de l'année)) (1) (M).
\n
((Ce droit fait également l'objet d'une majoration de 10 p. 100 du montant maximum du droit fixe, dont le produit alimente un fonds national créé à cet effet, destiné à financer des actions de promotion et de communication.
\n
((Les ressources de ce fonds sont gérées par un établissement public à caractère administratif créé à cet effet par décret en Conseil d'Etat.
\n
((Les ressources perçues au titre de cette majoration antérieurement à l'année 1997 sont reversées par le Trésor public au fonds national visé aux deuxième et troisième alinéas du a ;
\n
((Toutefois, au titre de l'année 1997, cette majoration n'est pas applicable aux ressortissants des chambres de métiers ayant voté ladite majoration au titre des années 1994, 1995 ou 1996)) (M).
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
\n
((Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées, par arrêté ministériel, à arrêter le produit du droit additionnel à la taxe professionnelle au-delà de 50 p. 100 et dans la limite de 60 p. 100 de celui du droit fixe.
\n
((Une contribution égale à 0,29 p. 100 du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition est recouvrée dans les mêmes conditions que la taxe pour frais de chambre de métiers en vue de financer des actions de formation continue. Les ressources de cette contribution sont affectées conformément aux dispositions prévues par les articles 4 et 5 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.
\n
((Toutefois, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les entreprises relevant des chambres de métiers versent une contribution égale à 0,145 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition à l'établissement public visé au troisième alinéa du a)) (M).
\n
(1) A compter de 1996.
\n
(M) Modification de la loi 96-1181..
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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((615 F)) (M) peut être révisé lors du vote de la loi de finances de l'année (1).
\n
Ce droit fait également l'objet d'une majoration de 10 p. 100 du montant maximum du droit fixe, dont le produit alimente un fonds national créé à cet effet, destiné à financer des actions de promotion et de communication.
\n
Les ressources de ce fonds sont gérées par un établissement public à caractère administratif créé à cet effet par décret en Conseil d'Etat.
\n
Les ressources perçues au titre de cette majoration antérieurement à l'année 1997 sont reversées par le Trésor public au fonds national visé aux deuxième et troisième alinéas du a ;
\n
Toutefois, au titre de l'année 1997, cette majoration n'est pas applicable aux ressortissants des chambres de métiers ayant voté ladite majoration au titre des années 1994, 1995 ou 1996.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées, par arrêté ministériel, à arrêter le produit du droit additionnel à la taxe professionnelle au-delà de 50 p. 100 et dans la limite de 60 p. 100 de celui du droit fixe.
\n
Une contribution égale à 0,29 p. 100 du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition est recouvrée dans les mêmes conditions que la taxe pour frais de chambre de métiers en vue de financer des actions de formation continue. Les ressources de cette contribution sont affectées conformément aux dispositions prévues par les articles 4 et 5 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.
\n
Toutefois, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les entreprises relevant des chambres de métiers versent une contribution égale à 0,145 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition à l'établissement public ((visé à l'article 5 de la loi n° 82-1091 du 23 décembre 1982)) (M).
\n
(M) Modification.
\n
(1) A compter de 1997.
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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ainsi que par les chefs d'entreprises individuelles et les sociétés qui demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((620 F)) (M) (1) peut être révisé lors du vote de la loi de finances de l'année.
\n
Ce droit fait également l'objet d'une majoration de 10 p. 100 du montant maximum du droit fixe, dont le produit alimente un fonds national créé à cet effet, destiné à financer des actions de promotion et de communication.
\n
Toutefois, au titre de l'année 1997, cette majoration n'est pas applicable aux ressortissants des chambres de métiers ayant voté ladite majoration au titre des années 1994, 1995 ou 1996.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées, par arrêté ministériel, à arrêter le produit du droit additionnel à la taxe professionnelle au-delà de 50 p. 100 et dans la limite de 60 p. 100 de celui du droit fixe.
\n
Une contribution égale à 0,29 p. 100 du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition est recouvrée dans les mêmes conditions que la taxe pour frais de chambre de métiers en vue de financer des actions de formation continue. Les ressources de cette contribution sont affectées conformément aux dispositions prévues par les articles 4 et 5 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.
\n
Toutefois, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les entreprises relevant des chambres de métiers versent une contribution égale à 0,145 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition à l'établissement public visé à l'article 5 de la loi n° 82-1091 du 23 décembre 1982.
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(M) Modification.
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(1) \"Ce montant est exceptionnellement majoré de 7 F, en 1999, pour permettre le financement de l'organisation des élections aux chambres de métiers.\"
" } }, "LEGIARTI000006312296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312296", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAU" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006320668", "@num": "127", "#text": "Loi - art. 127 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
- d'un droit fixe par ressortissant, arrêté par les chambres de métiers dans la limite d'un montant maximum fixé à 623 F ;
\n
- d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 75 % du produit du droit fixe, afin de mettre en oeuvre des actions ou réaliser des investissements dans le cadre de conventions, qui peuvent être pluriannuelles, conclues avec l'Etat. Les autorités chargées de prendre les arrêtés d'autorisation de ces dépassements du droit additionnel et de signer les conventions correspondantes sont définies par décret en Conseil d'Etat.
\n
Le présent article n'est pas applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
" } }, "LEGIARTI000006312297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312297", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAV" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. d'un droit fixe par ressortissant, arrêté par les chambres de métiers dans la limite d'un montant maximum fixé à 623 F ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 75 % du produit du droit fixe, afin de mettre en oeuvre des actions ou réaliser des investissements dans le cadre de conventions, qui peuvent être pluriannuelles, conclues avec l'Etat. Les autorités chargées de prendre les arrêtés d'autorisation de ces dépassements du droit additionnel et de signer les conventions correspondantes sont définies par décret en Conseil d'Etat.
\n
Le présent article n'est pas applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. d'un droit fixe par ressortissant, arrêté par les chambres de métiers dans la limite d'un montant maximum fixé à 630 F ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 75 % du produit du droit fixe, afin de mettre en oeuvre des actions ou réaliser des investissements dans le cadre de conventions, qui peuvent être pluriannuelles, conclues avec l'Etat. Les autorités chargées de prendre les arrêtés d'autorisation de ces dépassements du droit additionnel et de signer les conventions correspondantes sont définies par décret en Conseil d'Etat.
\n
Le présent article n'est pas applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
" } }, "LEGIARTI000006312299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-08-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312299", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAX" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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"LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. d'un droit fixe par ressortissant, arrêté par les chambres de métiers dans la limite d'un montant maximum fixé à 101 euros ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe.
\n
Toutefois, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.
\n
Le présent article n'est pas applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
" } }, "LEGIARTI000006312300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312300", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAY" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 321 bis de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 321 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006210695", "@num": "1", "#text": "Décret n°2002-585 du 24 avril 2002 - art. 1 () JORF 26 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000412225", "@nortexte": "INDA0220015D", "@numtexte": "2002-585", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - 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"@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. d'un droit fixe par ressortissant, arrêté par les chambres de métiers dans la limite d'un montant maximum fixé à 101 euros ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe.
\n
Toutefois, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat (1).
\n
Le présent article n'est pas applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
" } }, "LEGIARTI000006312301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312301", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAZ" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 321 bis de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 321 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006321549", "@num": "122", "#text": "Loi - art. 122 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. 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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. d'un droit fixe par ressortissant, arrêté par les chambres de métiers dans la limite d'un montant maximum fixé à 105 euros ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe.
\n
Toutefois, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat (1).
\n
Le présent article n'est pas applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers, la chambre régionale de métiers et l'Assemblée permanente des chambres de métiers dans la limite d'un montant maximum fixé respectivement à 93,50 Euros, 7 Euros et 12,50 Euros ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers majoré d'un coefficient de 1,12.
\n
Toutefois, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.
\n
Les dispositions du présent article relatives aux chambres de métiers ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
" } }, "LEGIARTI000006312303": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312303", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312303.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXA1" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers, des chambres régionales de métiers et de l'assemblée permanente des chambres de métiers.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers, la chambre régionale de métiers et l'Assemblée permanente des chambres de métiers dans la limite d'un montant maximum fixé respectivement à 95,50 euros, 7 euros et 12,50 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 102,50 euros ;
\n
Pour 2005, le montant maximum du droit fixe des chambres de métiers et de l'artisanat est exceptionnellement majoré de 1 euro afin de permettre le financement de l'organisation des élections aux chambres de métiers et de l'artisanat ; cette majoration n'est pas prise en compte dans le calcul du droit additionnel à la taxe professionnelle ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers majoré d'un coefficient de 1,12.
\n
Toutefois, les chambres de métiers sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.
\n
Les dispositions du présent article relatives aux chambres de métiers ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
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"@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } 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"@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers et de l'artisanat, des chambres régionales de métiers et de l'artisanat et de l'assemblée permanente des chambres de métiers et de l'artisanat.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 98 euros, 8 euros et 14 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 106 euros ;
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b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers et de l'artisanat ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers et de l'artisanat majoré d'un coefficient de 1,12.
\n
Toutefois, les chambres de métiers et de l'artisanat sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.
\n
Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
" } }, "LEGIARTI000006312305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312305", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXA3" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000006322851", "@num": "106", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 106 () JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. 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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers et de l'artisanat, des chambres régionales de métiers et de l'artisanat et de l'assemblée permanente des chambres de métiers et de l'artisanat.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
\n
a. D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 100 euros, 9 euros et 14 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 109 euros ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers et de l'artisanat ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers et de l'artisanat majoré d'un coefficient de 1,12.
\n
Toutefois, les chambres de métiers et de l'artisanat sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.
\n
Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers et de l'artisanat, des chambres régionales de métiers et de l'artisanat et de l'assemblée permanente des chambres de métiers et de l'artisanat.
\n
Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevées d'office de la taxe.
\n
Cette taxe est composée :
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a. D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 100 euros, 9 euros et 14 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 109 euros ;
\n
b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers et de l'artisanat ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers et de l'artisanat majoré d'un coefficient de 1,12 ;
\n
Toutefois, les chambres de métiers et de l'artisanat sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.
\n
c. D'un droit additionnel par ressortissant, affecté par les chambres régionales de métiers et de l'artisanat ou, dans les départements et collectivités d'outre-mer, par les chambres de métiers et de l'artisanat, au financement d'actions de formation, au sens des articles L. 900-2 et L. 920-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci et géré sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.
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Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.
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Une taxe additionnelle à la taxe professionnelle est perçue au profit des chambres de métiers et de l'artisanat, des chambres régionales de métiers et de l'artisanat et de l'assemblée permanente des chambres de métiers et de l'artisanat.

Cette taxe est composée :

a.D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 101 euros,9 euros et 15 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 110 euros ;

b. d'un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers et de l'artisanat ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers et de l'artisanat majoré d'un coefficient de 1,12 ;

Toutefois, les chambres de métiers et de l'artisanat sont autorisées à porter le produit du droit additionnel jusqu'à 85 % du produit du droit fixe, afin de mettre en oeuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.

c.D'un droit additionnel par ressortissant, affecté par les chambres régionales de métiers et de l'artisanat ou, dans les départements et collectivités d'outre-mer, par les chambres de métiers et de l'artisanat, au financement d'actions de formation, au sens des articles L. 900-2 et L. 920-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci et géré sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.

" } }, "LEGIARTI000018619017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619017", "URL": "article/LEGI/ARTI/00/00/18/61/90/LEGIARTI000018619017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 2 et 3-III de l'ordonnance n° 2004-605 du 24 juin 2004 et des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - 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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette taxe est composée :

a. D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 101 euros, 9 euros et 15 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 110 euros ;

c. D'un droit additionnel par ressortissant, affecté par les chambres régionales de métiers et de l'artisanat ou, dans les départements et collectivités d'outre-mer, par les chambres de métiers et de l'artisanat, au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6311-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci et géré sur un compte annexe. Ce droit est fixé à 0, 12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.

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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une taxe additionnelle à la cotisation foncière des entreprises est perçue au profit des chambres de métiers et de l'artisanat, des chambres régionales de métiers et de l'artisanat et de l'assemblée permanente des chambres de métiers et de l'artisanat.

Cette taxe est composée :

a.D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 101 euros, 9 euros et 15 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 110 euros ;

b. d'un droit additionnel à la cotisation foncière des entreprises, dont le produit est arrêté par les chambres de métiers et de l'artisanat ; celui-ci ne peut excéder 50 % du produit du droit fixe revenant aux chambres de métiers et de l'artisanat majoré d'un coefficient de 1, 12 ;

c.D'un droit additionnel par ressortissant, affecté par les chambres régionales de métiers et de l'artisanat ou, dans les départements et collectivités d'outre-mer, par les chambres de métiers et de l'artisanat, au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6311-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci et géré sur un compte annexe. Ce droit est fixé à 0, 12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.

" } }, "LEGIARTI000021658318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658318", "URL": "article/LEGI/ARTI/00/00/21/65/83/LEGIARTI000021658318.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 article 67 V : Le présent article s'applique aux entreprises créées à compter du 1er avril 2010.

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Cette taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation de solidarité aux personnes âgées mentionnée à l'article L. 815-1 du code de la sécurité sociale ou de l'allocation supplémentaire d'invalidité mentionnée à l'article L. 815-24 du même code sont dégrevées d'office de la taxe. Les chefs d'entreprises individuelles exerçant une activité artisanale à titre principal bénéficiant du régime prévu à l'article L. 133-6-8 du code de la sécurité sociale sont exonérés de cette taxe jusqu'au terme de la deuxième année civile suivant celle de la création de leur entreprise.

Cette taxe est composée :

a.D'un droit fixe par ressortissant, égal à la somme des droits fixes arrêtés par la chambre de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat et l'Assemblée permanente des chambres de métiers et de l'artisanat dans la limite d'un montant maximum fixé respectivement à 101 euros, 9 euros et 15 euros pour les chambres de métiers et de l'artisanat de Guadeloupe, de Martinique, de Guyane et de La Réunion, le montant maximum du droit fixe est fixé à 110 euros ;

c.D'un droit additionnel par ressortissant, affecté par les chambres régionales de métiers et de l'artisanat ou, dans les départements et collectivités d'outre-mer, par les chambres de métiers et de l'artisanat, au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6311-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci et géré sur un compte annexe. Ce droit est fixé à 0, 12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Les dispositions du présent article relatives aux chambres de métiers et de l'artisanat ne sont pas applicables dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle.

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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. L6313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904411", "@num": "L6353-1", "#text": "Code du travail - art. L6353-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162691", "@fin": "2999-01-01", "#text": "Section II : Taxe pour frais de chambres de métiers et de l'artisanat", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312278", "@fin": "1983-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312279", "@fin": "1985-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312280", "@fin": "1985-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312281", "@fin": "1986-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312282", "@fin": "1988-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312283", "@fin": "1989-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312284", "@fin": "1990-06-15", "@num": "1601", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312285", "@fin": "1990-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312286", "@fin": "1991-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312287", "@fin": "1992-07-04", "@num": "1601", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Une taxe additionnelle à la cotisation foncière des entreprises est perçue au profit des chambres régionales de métiers et de l'artisanat ou des chambres de métiers et de l'artisanat de région et de l'assemblée permanente des chambres de métiers et de l'artisanat.

Cette taxe pourvoit à une partie des dépenses des établissements publics constituant le réseau des chambres de métiers et de l'artisanat. Elle est employée, dans le respect des règles de concurrence nationales et communautaires, pour remplir les missions qui leur sont confiées par les lois et les règlements, à l'exclusion des activités marchandes.

La taxe est acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ou qui y demeurent immatriculés. Les personnes physiques titulaires de l'allocation de solidarité aux personnes âgées mentionnée à l'article L. 815-1 du code de la sécurité sociale ou de l'allocation supplémentaire d'invalidité mentionnée à l'article L. 815-24 du même code sont dégrevées d'office de la taxe. Les chefs d'entreprises individuelles exerçant une activité artisanale à titre principal bénéficiant du régime prévu à l'article L. 133-6-8 du même code sont exonérés de cette taxe jusqu'au terme de la deuxième année civile suivant celle de la création de leur entreprise.

Cette taxe est composée :

a) D'un droit fixe par ressortissant égal à la somme des droits arrêtés par l'assemblée permanente des chambres de métiers et de l'artisanat ainsi que par la chambre régionale de métiers et de l'artisanat ou par la chambre de métiers et de l'artisanat de région, dans la limite d'un montant maximal fixé dans le tableau suivant en proportion du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition :
\n

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années \n suivantes \n \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n 0, 0436 \n	\n 0, 0425 \n	\n 0, 0414 \n	\n 0, 0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n 0, 3112 \n	\n 0, 3032 \n	\n 0, 2952 \n	\n 0, 2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région de Lorraine : droit fixe applicable aux ressortissants du département de la Moselle \n	\n 0, 0274 \n	\n 0, 0267 \n	\n 0, 0254 \n	\n 0, 0247 \n

\n
\n

\n
2011
\n

\n
2012
\n

\n
2013
\n

\n
2014

et années

suivantes
\n

\n
Assemblée permanente des chambres de métiers et de l'artisanat
\n

\n
0, 0436
\n

\n
0, 0425
\n

\n
0, 0414
\n

\n
0, 0403
\n

\n
Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région
\n

\n
0, 3112
\n

\n
0, 3032
\n

\n
0, 2952
\n

\n
0, 2872
\n

\n
Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région de Lorraine : droit fixe applicable aux ressortissants du département de la Moselle
\n

\n
0, 0274
\n

\n
0, 0267
\n

\n
0, 0254
\n

\n
0, 0247
\n

\n\n

\n
b) D'un droit additionnel à la cotisation foncière des entreprises, dont le produit est arrêté par les chambres mentionnées au a ; celui-ci ne peut excéder 60 % du produit du droit fixe revenant aux chambres mentionnées au a.

Toutefois, les chambres mentionnées au a sont autorisées à porter le produit du droit additionnel jusqu'à 90 % du produit du droit fixe, afin de mettre en œuvre des actions ou de réaliser des investissements, dans des conditions définies par décret en Conseil d'Etat.

A compter du 1er janvier 2013, la part du produit du droit additionnel dépassant 60 % du produit du droit fixe fait l'objet d'une convention d'objectifs et de moyens conclue avec l'Etat dans des conditions fixées par décret en Conseil d'Etat ;

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0, 12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Le présent article n'est applicable dans les départements du Bas-Rhin et du Haut-Rhin qu'en ce qui concerne le droit fixe arrêté par l'assemblée permanente des chambres de métiers et de l'artisanat. Il n'est applicable dans le département de la Moselle qu'en ce qui concerne le droit fixe arrêté par l'assemblée permanente des chambres de métiers et de l'artisanat et par la chambre régionale de métiers et de l'artisanat ou la chambre de métiers et de l'artisanat de région de Lorraine et le droit additionnel figurant au c.
\n

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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une taxe additionnelle à la cotisation foncière des entreprises est perçue au profit des chambres régionales de métiers et de l'artisanat ou des chambres de métiers et de l'artisanat de région et de l'assemblée permanente des chambres de métiers et de l'artisanat.

Le produit de cette taxe est affecté à chacun des bénéficiaires mentionnés au premier alinéa dans la limite d'un plafond individuel fixé par référence au plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

Ce plafond individuel est obtenu pour chaque bénéficiaire ainsi que pour les bénéficiaires mentionnés à l'article 1er de la loi n° 48-977 du 16 juin 1948 relative à la taxe pour frais de chambre de métiers applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle en répartissant le montant prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 précitée au prorata des émissions perçues figurant dans les rôles généraux de l'année précédant l'année de référence.

Par dérogation au II du même article 46, les plafonds individuels portent sur les émissions rattachées aux rôles de l'année de référence sans prise en compte des remboursements et dégrèvements relatifs à cette taxe.

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région de Lorraine : droit fixe applicable aux ressortissants du département de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

\n
\n
\n

b) D'un droit additionnel à la cotisation foncière des entreprises, dont le produit est arrêté par les chambres mentionnées au a ; celui-ci ne peut excéder 60 % du produit du droit fixe revenant aux chambres mentionnées au a.

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

" } }, "LEGIARTI000029109268": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029109268", "URL": "article/LEGI/ARTI/00/00/29/10/92/LEGIARTI000029109268.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691936", "#text": "Loi n° 48-977 du 16 juin 1948 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000691936", "@numtexte": "48-977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-16" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": 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Le produit de cette taxe est affecté à chacun des bénéficiaires mentionnés au premier alinéa dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012.

Ce plafond prévu au même I est décomposé en deux sous-plafonds : un sous-plafond relatif à la somme des produits du droit fixe défini au a du présent article, du droit additionnel défini au b du présent article et de l'article 3 de la loi n° 48-977 du 16 juin 1948 relative à la taxe pour frais de chambre de métiers applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle et un sous-plafond relatif au produit du droit additionnel pour le financement d'actions de formation défini au c du présent article.

Ces deux sous-plafonds sont obtenus en répartissant le plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 précitée au prorata des émissions perçues entre les différentes composantes de la taxe figurant dans les rôles généraux de l'année précédant l'année de référence.

Pour l'application du premier sous-plafond susmentionné, il est opéré en fin d'exercice, au profit du budget général, un prélèvement sur le fonds mentionné au 6° de l'article 5-8 du code de l'artisanat, correspondant à la différence entre le premier sous-plafond susmentionné et la somme des ressources fiscales perçues par l'ensemble des bénéficiaires au titre du droit fixe défini au a et du droit additionnel défini au b du présent article et de l'article 3 de la loi n° 48-977 du 16 juin 1948 précitée.

En 2014, le fonds mentionné au 6° de l'article 5-8 du code de l'artisanat est alimenté par un prélèvement sur les chambres de métiers et de l'artisanat de région, les chambres de métiers et de l'artisanat départementales, les chambres de métiers d'Alsace et de Moselle et la chambre de métiers et de l'artisanat de Mayotte, dont le fonds de roulement constaté fin 2012, hors réserves affectées à des investissements votés et formellement validés par la tutelle, est supérieur à quatre mois de charges. Le prélèvement est fixé pour tous les établissements concernés à 50 % de la partie excédant quatre mois de charges, hors réserves affectées. Dans chaque région, le prélèvement sur chaque établissement concerné est effectué par titre de perception émis par l'ordonnateur compétent. Il est recouvré comme en matière de créances étrangères à l'impôt et au domaine. Son produit est reversé au fonds de financement et d'accompagnement.

Le fonds de roulement est défini, pour chaque établissement, par différence entre les ressources stables (capitaux propres, provisions, dettes d'emprunt) et les emplois durables (actif immobilisé). Les charges prises en compte pour ramener le fonds de roulement à une durée sont les charges décaissables non exceptionnelles (charges d'exploitation moins provisions pour dépréciation, moins dotations aux amortissements et plus les charges financières).

Pour l'application du second sous-plafond susmentionné, un sous-plafond individuel relatif au produit du droit additionnel pour le financement d'actions de formation est obtenu, pour chaque bénéficiaire, en répartissant ce sous-plafond au prorata des émissions perçues figurant dans les rôles généraux de l'année précédant l'année de référence.

\n
\n

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région de Lorraine : droit fixe applicable aux ressortissants du département de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

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art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000029355188", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029350544", "@num": "9", "#text": "LOI n°2014-891 du 8 août 2014 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. L6313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904411", "@num": "L6353-1", "#text": "Code du travail - art. L6353-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022514070", "@num": "5-8", "#text": "Code de l'artisanat - art. 5-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162691", "@fin": "2999-01-01", "#text": "Section II : Taxe pour frais de chambres de métiers et de l'artisanat", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312278", "@fin": "1983-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312279", "@fin": "1985-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312280", "@fin": "1985-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312281", "@fin": "1986-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312282", "@fin": "1988-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312283", "@fin": "1989-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312284", "@fin": "1990-06-15", "@num": "1601", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312285", "@fin": "1990-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312286", "@fin": "1991-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312287", "@fin": "1992-07-04", "@num": "1601", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": 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\n
\n

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région de Lorraine : droit fixe applicable aux ressortissants du département de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

" } }, "LEGIARTI000031817212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031817212", "URL": "article/LEGI/ARTI/00/00/31/81/72/LEGIARTI000031817212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - 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"LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le produit de cette taxe est affecté à chacun des bénéficiaires mentionnés au premier alinéa ainsi qu'aux bénéficiaires mentionnés à l'article 1er de la loi n° 48-977 du 16 juin 1948 relative à la taxe pour frais de chambres de métiers applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, dans la limite d'un plafond individuel fixé de façon à respecter le plafond général prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 pour les chambres de métiers et de l'artisanat.

Ce plafond individuel est obtenu, pour chacun de ces bénéficiaires, en répartissant le montant prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 précitée au prorata des émissions, au profit de ce bénéficiaire, de taxe additionnelle à la cotisation foncière des entreprises figurant dans les rôles généraux de l'année précédente.

Pour chacun des bénéficiaires, à l'exception de l'assemblée permanente des chambres de métiers et de l'artisanat, ce plafond individuel est ensuite décomposé en deux sous-plafonds obtenus en répartissant son montant au prorata des émissions de taxe additionnelle à la cotisation foncière des entreprises figurant dans les rôles généraux de l'année précédente au titre, d'une part, des a et b du présent article et, d'autre part, du c.

Par dérogation au II de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 précitée, les plafonds individuels portent sur les émissions rattachées aux rôles de l'année de perception sans prise en compte des remboursements et dégrèvements relatifs à cette taxe.

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région de Lorraine : droit fixe applicable aux ressortissants du département de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

Toutefois, les chambres mentionnées au a sont autorisées à porter le produit du droit additionnel jusqu'à 90 % du produit du droit fixe, afin de mettre en œuvre des actions ou de réaliser des investissements ayant pour objet la mutualisation des fonctions administratives et la restructuration du réseau, dans des conditions définies par décret en Conseil d'Etat.

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

" } }, "LEGIARTI000033023698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033023698", "URL": "article/LEGI/ARTI/00/00/33/02/36/LEGIARTI000033023698.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 41 VII de la loi n° 2016-1088 du 8 août 2016, ces dispositions s'appliquent à la contribution à la formation professionnelle due par les travailleurs indépendants pour les périodes courant à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000033023729", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le produit de cette taxe est affecté à chacun des bénéficiaires mentionnés au premier alinéa, dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, minoré de la valeur du second sous-plafond mentionné au présent article, dans sa rédaction antérieure à l'entrée en vigueur de la loi n° 2016-1088 du 8 août 2016 relative au travail, à la modernisation du dialogue social et à la sécurisation des parcours professionnels, applicable pour l'année 2017.

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région Grand Est : droit fixe applicable aux ressortissants des départements du Bas-Rhin, du Haut-Rhin et de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

Le présent article n'est applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle qu'en ce qui concerne le droit fixe arrêté par l'assemblée permanente des chambres de métiers et de l'artisanat, la chambre régionale de métiers et de l'artisanat ou la chambre de métiers et de l'artisanat de la région Grand Est et le droit additionnel figurant au c.

\n
\n

" } }, "LEGIARTI000033814183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033814183", "URL": "article/LEGI/ARTI/00/00/33/81/41/LEGIARTI000033814183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021602050", "@num": "1", "#text": "Loi n°48-977 du 16 juin 1948 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000691936", "@numtexte": "48-977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-16" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000033810834", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033815487", "@num": "41", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000033760722", "@num": "103", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 103 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033760730", "@num": "107", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 107", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. L6313-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904411", "@num": "L6353-1", "#text": "Code du travail - art. L6353-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744829", "@num": "L815-1", "#text": "Code de la sécurité sociale. - art. L815-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745340", "@num": "L815-24", "#text": "Code de la sécurité sociale. - art. L815-24", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162691", "@fin": "2999-01-01", "#text": "Section II : Taxe pour frais de chambres de métiers et de l'artisanat", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312278", "@fin": "1983-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312279", "@fin": "1985-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312280", "@fin": "1985-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312281", "@fin": "1986-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312282", "@fin": "1988-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312283", "@fin": "1989-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312284", "@fin": "1990-06-15", "@num": "1601", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312285", "@fin": "1990-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312286", "@fin": "1991-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312287", "@fin": "1992-07-04", "@num": "1601", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région Grand Est : droit fixe applicable aux ressortissants des départements du Bas-Rhin, du Haut-Rhin et de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

c) D'un droit additionnel par ressortissant, affecté par les chambres mentionnées au a au financement d'actions de formation, au sens des articles L. 6313-1 à L. 6313-11 et L. 6353-1 du code du travail, des chefs d'entreprises artisanales dans la gestion et le développement de celles-ci. Ces actions de formation font l'objet d'une comptabilité analytique et sont gérées sur un compte annexe. Ce droit est fixé à 0,12 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition.

" } }, "LEGIARTI000033889761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033889761", "URL": "article/LEGI/ARTI/00/00/33/88/97/LEGIARTI000033889761.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021602050", "@num": "1", "#text": "Loi n°48-977 du 16 juin 1948 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000691936", "@numtexte": "48-977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-16" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000036588949", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - 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"@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2025-02-16", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217384", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le produit de cette taxe est affecté à chacun des bénéficiaires mentionnés au premier alinéa, ainsi qu'aux bénéficiaires mentionnés à l'article 1er de la loi n° 48-977 du 16 juin 1948 relative à la taxe pour frais de chambre de métiers applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, dans la limite d'un plafond individuel fixé de façon à respecter le plafond général prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 pour les chambres de métiers et de l'artisanat.

Ce plafond individuel est obtenu, pour chacun de ces bénéficiaires, en répartissant le montant prévu au même I au prorata des émissions, au profit de ce bénéficiaire, de taxe additionnelle à la cotisation foncière des entreprises figurant dans les rôles généraux de l'année précédente.

Cette taxe est composée :

(En %)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n	\n 2011 \n	\n 2012 \n	\n 2013 \n	\n 2014 et années suivantes \n
\n Assemblée permanente des chambres de métiers et de l'artisanat \n	\n \n 0,0436 \n	\n \n 0,0425 \n	\n \n 0,0414 \n	\n \n 0,0403 \n
\n Chambres régionales de métiers et de l'artisanat ou chambres de métiers et de l'artisanat de région \n	\n \n 0,3112 \n	\n \n 0,3032 \n	\n \n 0,2952 \n	\n \n 0,2872 \n
\n Chambre régionale de métiers et de l'artisanat ou chambre de métiers et de l'artisanat de région Grand Est : droit fixe applicable aux ressortissants des départements du Bas-Rhin, du Haut-Rhin et de la Moselle \n	\n \n 0,0274 \n	\n \n 0,0267 \n	\n \n 0,0254 \n	\n \n 0,0247 \n

\n
" } }, "LEGIARTI000036432147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-02-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036432147", "URL": "article/LEGI/ARTI/00/00/36/43/21/LEGIARTI000036432147.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 97 III de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, les présentes dispositions s'appliquent à compter des impositions établies au titre de 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021602050", "@num": "1", "#text": "Loi n°48-977 du 16 juin 1948 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000691936", "@numtexte": "48-977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-16" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000036377560", "@num": "97", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000051173403", "@num": "125", "#text": "LOI n°2025-127 du 14 février 2025 - art. 125", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. L312-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725336", "@num": "R323-30", "#text": "Code de l'artisanat - art. R323-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909706", "@num": "R333-14", "#text": "Code de l'artisanat - art. R333-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178384", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023659", "@num": "L6331-50", "#text": "Code du travail - art. 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Article 17 AUTONOME ABROGE_DIFF, en vigueur du 19/02/2021 au 01/07/2023 (Décret n° 66-137 du 7 mars 1966 relatif à l'assemblée permanente des chambres de métiers)