{ "article": { "LEGIARTI000047129999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R731-37", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-02-15" } }, "META_COMMUN": { "ID": "LEGIARTI000047129999", "URL": "article/LEGI/ARTI/00/00/47/12/99/LEGIARTI000047129999.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 3 du décret n° 2023-90 du 11 février 2023, ces dispositions sont applicables aux déclarations transmises à compter de l'année 2023 au titre des revenus de l'année 2022 et des années suivantes, sous réserve du II dudit article 3.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000006585457", "@num": "L731-23", "#text": "Code rural - art. L731-23", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197983", "@fin": "2999-01-01", "#text": "Sous-paragraphe 2 : Déclaration des revenus professionnels des cotisants de solidarité.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193640", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Cotisations de solidarité", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183666", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168604", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152679", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138447", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047129999", "@fin": "2999-01-01", "@num": "R731-37", "@etat": "VIGUEUR", "@debut": "2023-02-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les obligations de déclaration prévues à l'article R. 731-17-2 sont applicables aux cotisants de solidarité mentionnés à l'article L. 731-23.

" } }, "LEGIARTI000006585457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-24", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585457", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L023XXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural L722-5, L731-14 à L731-22", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000020210412", "@num": "3", "#text": "Arrêté du 15 décembre 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982158", "@nortexte": "AGRS0830164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-15" }, { "@id": "LEGIARTI000020169148", "@num": "2", "#text": "Décret n°2009-99 du 28 janvier 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020168390", "@nortexte": "AGRS0829168D", "@numtexte": "2009-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-28" }, { "@id": "LEGIARTI000022361830", "@num": "3", "#text": "Arrêté du 10 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491612", "@nortexte": "AGRS0929080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-10" }, { "@id": "LEGIARTI000023312678", "@num": "3", "#text": "Arrêté du 22 décembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023305821", "@nortexte": "AGRS1032580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000028385578", "@num": "3", "#text": "Arrêté du 17 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028354019", "@nortexte": "AGRS1328978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000029922660", "@num": "3", "#text": "ARRÊTÉ du 15 décembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029921620", "@nortexte": "AGRS1428104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-15" }, { "@id": "LEGITEXT000047982632", "#text": "Décret n°2015-568 du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000043072078", "@num": "9", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045699839", "#text": "Décret n°2022-745 du 28 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045697118", "@nortexte": "AGRS2212075D", "@numtexte": "2022-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000047129173", "#text": "Décret n°2023-90 du 11 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGITEXT000047440296", "#text": "Décret n°2023-268 du 12 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGITEXT000048877280", "#text": "Décret n°2023-1433 du 31 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048797942", "@nortexte": "AGRS2330660D", "@numtexte": "2023-1433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-31" }, { "@id": "LEGIARTI000006580670", "@num": "1003-7-1", "#text": "Code rural ancien - art. 1003-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388324", "@num": "L5424-24", "#text": "Code du travail - art. L5424-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133608", "@num": "D731-45", "#text": "Code rural - art. D731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028394670", "@num": "L752-1", "#text": "Code rural - art. L752-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506784", "@num": "R731-58", "#text": "Code rural - art. R731-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517222", "@num": "D722-3", "#text": "Code rural et de la pêche maritime - art. D722-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710322", "@num": "D731-35", "#text": "Code rural et de la pêche maritime - art. D731-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133649", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441116", "@num": "D731-42", "#text": "Code rural et de la pêche maritime - art. D731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475366", "@num": "D731-43", "#text": "Code rural et de la pêche maritime - art. D731-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048815863", "@num": "D731-48", "#text": "Code rural et de la pêche maritime - art. D731-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030901030", "@num": "D752-61", "#text": "Code rural et de la pêche maritime - art. D752-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683461", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683415", "@num": "L722-5", "#text": "Code rural et de la pêche maritime - art. L722-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811375", "@num": "L724-13", "#text": "Code rural et de la pêche maritime - art. L724-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047437296", "@num": "R724-9", "#text": "Code rural et de la pêche maritime - art. R724-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047129999", "@num": "R731-37", "#text": "Code rural et de la pêche maritime - art. R731-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193333", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Cotisations de solidarité.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585457", "@fin": "2000-12-24", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585458", "@fin": "2006-12-22", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585459", "@fin": "2010-12-11", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357580", "@fin": "2014-10-15", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594634", "@fin": "2017-01-01", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712537", "@fin": "2023-12-28", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683403", "@fin": "2999-01-01", "@num": "L731-23", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels ou de l'assiette forfaitaire définis aux articles L. 731-14 à L. 731-22. Son taux est fixé par décret.
\n
" } }, "LEGIARTI000006585458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2000-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006585458", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585458.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L023XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006758256", "@num": "9", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 9 (V) JORF 24 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000020210412", "@num": "3", "#text": "Arrêté du 15 décembre 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982158", "@nortexte": "AGRS0830164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-15" }, { "#text": "Code rural L722-5, L731-14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020169148", "@num": "2", "#text": "Décret n°2009-99 du 28 janvier 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020168390", "@nortexte": "AGRS0829168D", "@numtexte": "2009-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-28" }, { "@id": "LEGIARTI000022361830", "@num": "3", "#text": "Arrêté du 10 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491612", "@nortexte": "AGRS0929080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-10" }, { "@id": "LEGIARTI000023312678", "@num": "3", "#text": "Arrêté du 22 décembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023305821", "@nortexte": "AGRS1032580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000028385578", "@num": "3", "#text": "Arrêté du 17 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028354019", "@nortexte": "AGRS1328978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000029922660", "@num": "3", "#text": "ARRÊTÉ du 15 décembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029921620", "@nortexte": "AGRS1428104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-15" }, { "@id": "LEGITEXT000047982632", "#text": "Décret n°2015-568 du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000043072078", "@num": "9", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045699839", "#text": "Décret n°2022-745 du 28 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045697118", "@nortexte": "AGRS2212075D", "@numtexte": "2022-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000047129173", "#text": "Décret n°2023-90 du 11 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGITEXT000047440296", "#text": "Décret n°2023-268 du 12 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGITEXT000048877280", "#text": "Décret n°2023-1433 du 31 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048797942", "@nortexte": "AGRS2330660D", "@numtexte": "2023-1433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-31" }, { "@id": "LEGIARTI000006580670", "@num": "1003-7-1", "#text": "Code rural ancien - art. 1003-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388324", "@num": "L5424-24", "#text": "Code du travail - art. L5424-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133608", "@num": "D731-45", "#text": "Code rural - art. D731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028394670", "@num": "L752-1", "#text": "Code rural - art. L752-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506784", "@num": "R731-58", "#text": "Code rural - art. R731-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517222", "@num": "D722-3", "#text": "Code rural et de la pêche maritime - art. D722-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710322", "@num": "D731-35", "#text": "Code rural et de la pêche maritime - art. D731-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133649", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441116", "@num": "D731-42", "#text": "Code rural et de la pêche maritime - art. D731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475366", "@num": "D731-43", "#text": "Code rural et de la pêche maritime - art. D731-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048815863", "@num": "D731-48", "#text": "Code rural et de la pêche maritime - art. D731-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030901030", "@num": "D752-61", "#text": "Code rural et de la pêche maritime - art. D752-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683461", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683415", "@num": "L722-5", "#text": "Code rural et de la pêche maritime - art. L722-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811375", "@num": "L724-13", "#text": "Code rural et de la pêche maritime - art. L724-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047437296", "@num": "R724-9", "#text": "Code rural et de la pêche maritime - art. R724-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047129999", "@num": "R731-37", "#text": "Code rural et de la pêche maritime - art. R731-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193333", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Cotisations de solidarité.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585457", "@fin": "2000-12-24", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585458", "@fin": "2006-12-22", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585459", "@fin": "2010-12-11", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357580", "@fin": "2014-10-15", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594634", "@fin": "2017-01-01", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712537", "@fin": "2023-12-28", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683403", "@fin": "2999-01-01", "@num": "L731-23", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due ou, à défaut, sur une assiette forfaitaire provisoire déterminée dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.
\n
" } }, "LEGIARTI000006585459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-11", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585459", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L023XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006759279", "@num": "28", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 28 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000020210412", "@num": "3", "#text": "Arrêté du 15 décembre 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982158", "@nortexte": "AGRS0830164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-15" }, { "@id": "LEGIARTI000020169148", "@num": "2", "#text": "Décret n°2009-99 du 28 janvier 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020168390", "@nortexte": "AGRS0829168D", "@numtexte": "2009-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-28" }, { "@id": "LEGIARTI000022361830", "@num": "3", "#text": "Arrêté du 10 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491612", "@nortexte": "AGRS0929080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-10" }, { "@id": "LEGIARTI000023312678", "@num": "3", "#text": "Arrêté du 22 décembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023305821", "@nortexte": "AGRS1032580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000028385578", "@num": "3", "#text": "Arrêté du 17 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028354019", "@nortexte": "AGRS1328978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000029922660", "@num": "3", "#text": "ARRÊTÉ du 15 décembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029921620", "@nortexte": "AGRS1428104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-15" }, { "@id": "LEGITEXT000047982632", "#text": "Décret n°2015-568 du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000043072078", "@num": "9", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045699839", "#text": "Décret n°2022-745 du 28 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045697118", "@nortexte": "AGRS2212075D", "@numtexte": "2022-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000047129173", "#text": "Décret n°2023-90 du 11 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGITEXT000047440296", "#text": "Décret n°2023-268 du 12 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. 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Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année. A défaut de revenu, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.
\n
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Loi n° 2010-658 du 15 juin 2010 article 14 I : l'article 7 de la présente loi entre en vigueur à compter de la publication de l'ordonnance prévue au I de l'article 8 (Entrée en vigueur : 11/12/2010).

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Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année.A défaut de revenu, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.

Les articles L. 725-12-1 et L. 731-14-1 sont applicables aux personnes mentionnées au présent article.

\n
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Sous réserve du 3° du I de l'article L. 722-5, les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année. A défaut de revenu, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.

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Les articles L. 725-12-1 et L. 731-14-1 sont applicables aux personnes mentionnées au présent article.

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Les personnes mentionnées au présent article cessent d'être redevables de cette cotisation dès lors qu'elles remplissent les conditions mentionnées au 3° du I de l'article L. 722-5.

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" } }, "LEGIARTI000033712537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033712537", "URL": "article/LEGI/ARTI/00/00/33/71/25/LEGIARTI000033712537.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2016-1827 du 23 décembre 2016 de financement de la sécurité sociale pour 2017 art. 12 IV, ces dispositions sont applicables aux cotisations et contributions sociales dues au titre des périodes courant à compter du 1er janvier 2017.
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Toutefois, au titre des années 2017 et 2018, l'assiette des cotisations et contributions sociales est constituée des revenus mentionnés à l'article L. 731-14 du code rural et de la pêche maritime pris en compte dans les conditions prévues aux articles L. 731-15 et L. 731-19 du même code et respectivement :
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1° De la moyenne des bénéfices forfaitaires agricoles de 2014 et de 2015 et des recettes de 2016 diminuées d'un abattement de 87 % ;
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2° De la moyenne du bénéfice forfaitaire agricole de 2015 et des recettes de 2016 et de 2017 diminuées d'un abattement de 87 %.

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\n

Sous réserve du 3° du I de l'article L. 722-5, les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année. Les revenus imposés au titre de l'article 64 bis du code général des impôts s'entendent des recettes afférentes à l'année précédant celle au titre de laquelle les cotisations sont dues, diminuées de l'abattement prévu au même article 64 bis. A défaut de revenu, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.

\n
\n
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Les articles L. 725-12-1 et L. 731-14-1 sont applicables aux personnes mentionnées au présent article.

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Les personnes mentionnées au présent article cessent d'être redevables de cette cotisation dès lors qu'elles remplissent les conditions mentionnées au 3° du I de l'article L. 722-5.

\n
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R741-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741079", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026792023", "@num": "L243-7-6", "#text": "Code de la sécurité sociale. - art. L243-7-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026792025", "@num": "L243-7-7", "#text": "Code de la sécurité sociale. - art. L243-7-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748460", "@num": "R243-17", "#text": "Code de la sécurité sociale. - art. R243-17", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032865748", "@num": "R243-59-4", "#text": "Code de la sécurité sociale. - art. R243-59-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047128620", "@nor": "AGRS2215950D", "@num": "2023-90", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-90 du 11 février 2023 relatif à la déclaration des éléments nécessaires au calcul des cotisations et contributions sociales des travailleurs indépendants agricoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047128620", "@c_titre_court": "Décret n°2023-90 du 11 février 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-90 du 11 février 2023 relatif à la déclaration des éléments nécessaires au calcul des cotisations et contributions sociales des travailleurs indépendants agricoles", "@debut": "2023-02-15", "@id_txt": "LEGITEXT000047129173", "@c_titre_court": "Décret n°2023-90 du 11 février 2023" } ], "@ministere": "Ministère de l'agriculture et de la souveraineté alimentaire", "@date_publi": "2023-02-14", "@date_signature": "2023-02-11", "@num_parution_jo": "0038" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047129185", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047128632", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code rural et de la pêche maritime
\nArt. R725-4-1, Art. R725-30, Art. R726-1, Art. R731-20, Art. R731-69, Art. R731-70, Art. R731-75, Art. R741-1-1 \n
\n

A abrogé les dispositions suivantes :

-Code rural et de la pêche maritime
\nArt. D731-17-2, Art. R731-21, Art. D731-37 \n
\n

A créé les dispositions suivantes :

-Code rural et de la pêche maritime
\nArt. R731-17-2, Art. R731-37\n
\n

" } }, "LEGIARTI000048683403": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000048683403", "URL": "article/LEGI/ARTI/00/00/48/68/34/LEGIARTI000048683403.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l’article 18 de la loi n° 2023-1250 du 26 décembre 2023, ces dispositions s'appliquent au calcul des cotisations et des contributions dues par les travailleurs indépendants agricoles au titre des périodes courant à compter du 1er janvier 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020210412", "@num": "3", "#text": "Arrêté du 15 décembre 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982158", "@nortexte": "AGRS0830164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-15" }, { "@id": "LEGIARTI000020169148", "@num": "2", "#text": "Décret n°2009-99 du 28 janvier 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020168390", "@nortexte": "AGRS0829168D", "@numtexte": "2009-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-28" }, { "@id": "LEGIARTI000022361830", "@num": "3", "#text": "Arrêté du 10 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491612", "@nortexte": "AGRS0929080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-10" }, { "@id": "LEGIARTI000023312678", "@num": "3", "#text": "Arrêté du 22 décembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023305821", "@nortexte": "AGRS1032580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000028385578", "@num": "3", "#text": "Arrêté du 17 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028354019", "@nortexte": "AGRS1328978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000029922660", "@num": "3", "#text": "ARRÊTÉ du 15 décembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029921620", "@nortexte": "AGRS1428104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-15" }, { "@id": "LEGITEXT000047982632", "#text": "Décret n°2015-568 du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000043072078", "@num": "9", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045699839", "#text": "Décret n°2022-745 du 28 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045697118", "@nortexte": "AGRS2212075D", "@numtexte": "2022-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000047129173", "#text": "Décret n°2023-90 du 11 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGITEXT000047440296", "#text": "Décret n°2023-268 du 12 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000048670458", "@num": "17", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGIARTI000048670460", "@num": "18", "#text": "LOI n°2023-1250 du 26 décembre 2023 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048668665", "@nortexte": "ECOX2320994L", "@numtexte": "2023-1250", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-26" }, { "@id": "LEGITEXT000048877280", "#text": "Décret n°2023-1433 du 31 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048797942", "@nortexte": "AGRS2330660D", "@numtexte": "2023-1433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-31" }, { "@id": "LEGIARTI000031763003", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580670", "@num": "1003-7-1", "#text": "Code rural ancien - art. 1003-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388324", "@num": "L5424-24", "#text": "Code du travail - art. L5424-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133608", "@num": "D731-45", "#text": "Code rural - art. D731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022356824", "@num": "L725-12-1", "#text": "Code rural - art. L725-12-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028394670", "@num": "L752-1", "#text": "Code rural - art. L752-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506784", "@num": "R731-58", "#text": "Code rural - art. R731-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517222", "@num": "D722-3", "#text": "Code rural et de la pêche maritime - art. D722-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710322", "@num": "D731-35", "#text": "Code rural et de la pêche maritime - art. D731-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133649", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441116", "@num": "D731-42", "#text": "Code rural et de la pêche maritime - art. D731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475366", "@num": "D731-43", "#text": "Code rural et de la pêche maritime - art. D731-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048815863", "@num": "D731-48", "#text": "Code rural et de la pêche maritime - art. D731-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030901030", "@num": "D752-61", "#text": "Code rural et de la pêche maritime - art. D752-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683461", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683415", "@num": "L722-5", "#text": "Code rural et de la pêche maritime - art. L722-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811375", "@num": "L724-13", "#text": "Code rural et de la pêche maritime - art. L724-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. 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Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle déterminés en application de l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Pour les personnes relevant de l'article 64 bis du code général des impôts, les recettes afférentes à l'année précédant celle au titre de laquelle les cotisations sont dues sont diminuées de l'abattement prévu au même article 64 bis. Lorsque l'assiette n'est pas connue, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque l'assiette est définitivement connue. Le taux de la cotisation est fixé par décret.

L'article L. 725-12-1 est applicable aux personnes mentionnées au présent article.

Les personnes mentionnées au présent article cessent d'être redevables de cette cotisation dès lors qu'elles remplissent les conditions mentionnées au 3° du I de l'article L. 722-5.

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Article R731-37 AUTONOME VIGUEUR, en vigueur depuis le 15/02/2023 (Code rural et de la pêche maritime)