{ "article": { "LEGIARTI000047441092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D731-41", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000047441092", "URL": "article/LEGI/ARTI/00/00/47/44/10/LEGIARTI000047441092.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 du décret n° 2023-268 du 12 avril 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.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000794795", "#text": "Décret 2003-1032 2003-10-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000794795", "@nortexte": "AGRF0301855D", "@numtexte": "2003-1032", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-29" }, { "@id": "LEGIARTI000019121914", "@num": "1", "#text": "Arrêté du 2 juillet 2008 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019117839", "@nortexte": "AGRF0815950A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-02" }, { "@id": "LEGIARTI000047440306", "@num": "1", "#text": "Décret n°2023-268 du 12 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000035133627", "@num": "D731-40", "#text": "Code rural - art. D731-40 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918098", "@num": "R731-69", "#text": "Code rural - art. R731-69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441100", "@num": "D731-18", "#text": "Code rural et de la pêche maritime - art. D731-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047133030", "@num": "R731-75", "#text": "Code rural et de la pêche maritime - art. R731-75 (V)", "@sens": "cible", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597235", "@fin": "2009-06-26", "@num": "D731-41", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020792111", "@fin": "2016-07-11", "@num": "D731-41", "@etat": "MODIFIE", "@debut": "2009-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032882622", "@fin": "2017-07-08", "@num": "D731-41", "@etat": "MODIFIE", "@debut": "2016-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035133619", "@fin": "2023-04-15", "@num": "D731-41", "@etat": "MODIFIE", "@debut": "2017-07-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047441092", "@fin": "2999-01-01", "@num": "D731-41", "@etat": "VIGUEUR", "@debut": "2023-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le défaut de production par les cotisants de solidarité de la déclaration définie à l'article L. 731-13-2 dans le délai d'un mois suivant la notification de la mise en demeure donne lieu à une majoration de 5 % du montant des cotisations calculées selon les modalités prévues à l'article D. 731-40.

" } }, "LEGIARTI000006597233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D731-40", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-08", "DATE_DEBUT": "2005-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006597233", "URL": "article/LEGI/ARTI/00/00/06/59/72/LEGIARTI000006597233.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX3X731D040XXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural D731-37, D731-45, D731-38, D731-39, D731-41", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000794795", "#text": "Décret 2003-1032 2003-10-29 art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000794795", "@nortexte": "AGRF0301855D", "@numtexte": "2003-1032", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-29" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "JORFTEXT000000257037", "#text": "Décret 2005-368 2005-04-19 art. 1, annexe JORF 22 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000006240370", "@num": "1", "#text": "Décret n°2005-368 du 19 avril 2005 - art. 1 (V) JORF 22 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000047441092", "@num": "D731-41", "#text": "Code rural et de la pêche maritime - art. D731-41 (V)", "@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" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597233", "@fin": "2017-07-08", "@num": "D731-40", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035133627", "@fin": "2023-04-15", "@num": "D731-40", "@etat": "MODIFIE", "@debut": "2017-07-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047441084", "@fin": "2999-01-01", "@num": "D731-40", "@etat": "VIGUEUR", "@debut": "2023-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le cotisant de solidarité mentionné à l'article D. 731-37, dont la cotisation est calculée conformément aux dispositions de l'article D. 731-45, n'a pas fourni la déclaration définie à l'article D. 731-38 un mois après la date fixée par la caisse de mutualité sociale agricole ou, dans le cas mentionné à l'article D. 731-39, à défaut de production de cette déclaration au 31 décembre de l'année suivant celle au titre de laquelle la cotisation est due, le montant de la cotisation due au titre de l'année considérée est calculé sur l'assiette de la cotisation due au titre de l'année précédente.
\n
L'intéressé en est informé par lettre recommandée avec demande d'avis de réception valant mise en demeure. Il dispose d'un délai d'un mois à compter de la première présentation de la mise en demeure pour régulariser sa situation.
\n
Dans ce délai d'un mois, en cas d'envoi de la déclaration définie à l'article D. 731-38, la caisse procède au calcul du montant de la cotisation sur la base de la déclaration fournie.
\n
Lorsque la caisse a connaissance des revenus de l'assuré, elle procède à un nouveau calcul de la cotisation de solidarité et de majorations prévues à l'article D. 731-41, sur la base de ces revenus.
" } }, "LEGIARTI000035133627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D731-40", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-04-15", "DATE_DEBUT": "2017-07-08" } }, "META_COMMUN": { "ID": "LEGIARTI000035133627", "URL": "article/LEGI/ARTI/00/00/35/13/36/LEGIARTI000035133627.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du II de l'article 2 du décret n° 2017-1141 du 5 juillet 2017, le premier alinéa de l'article D. 731-40 reste applicable, dans sa rédaction antérieure au présent décret, aux chefs d'exploitation ou d'entreprise agricole et aux cotisants de solidarité ayant relevé du régime forfaitaire d'imposition pour le calcul de leurs cotisations dues au titre des années 2017 et 2018.

Conformément aux dispositions de l'article 3 du même décret, ces dispositions s'appliquent aux cotisations et contributions de sécurité sociale dues au titre de la période courant à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000794795", "#text": "Décret 2003-1032 2003-10-29 art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000794795", "@nortexte": "AGRF0301855D", "@numtexte": "2003-1032", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-29" }, { "@id": "JORFTEXT000000257037", "#text": "Décret n° 2005-368 du 19 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000035131125", "@num": "1", "#text": "Décret n°2017-1141 du 5 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035130745", "@nortexte": "AGRS1704666D", "@numtexte": "2017-1141", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-05" }, { "@id": "LEGIARTI000006597202", "@num": "D731-18", "#text": "Code rural - art. D731-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441092", "@num": "D731-41", "#text": "Code rural et de la pêche maritime - art. D731-41 (V)", "@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" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597233", "@fin": "2017-07-08", "@num": "D731-40", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035133627", "@fin": "2023-04-15", "@num": "D731-40", "@etat": "MODIFIE", "@debut": "2017-07-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047441084", "@fin": "2999-01-01", "@num": "D731-40", "@etat": "VIGUEUR", "@debut": "2023-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le cotisant de solidarité, n'a pas fourni la déclaration définie à l'article D. 731-18 un mois après la date fixée par la caisse de mutualité sociale agricole le montant de la cotisation due au titre de l'année considérée est calculé sur l'assiette de la cotisation due au titre de l'année précédente.

L'intéressé en est informé par lettre recommandée avec demande d'avis de réception valant mise en demeure. Il dispose d'un délai d'un mois à compter de la première présentation de la mise en demeure pour régulariser sa situation.

Dans ce délai d'un mois, en cas d'envoi de la déclaration définie à l'article D. 731-18, la caisse procède au calcul du montant de la cotisation sur la base de la déclaration fournie.

Lorsque la caisse a connaissance des revenus de l'assuré, elle procède à un nouveau calcul de la cotisation de solidarité et de majorations prévues à l'article D. 731-41, sur la base de ces revenus.

" } }, "LEGIARTI000047440306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047440306", "URL": "article/LEGI/ARTI/00/00/47/44/03/LEGIARTI000047440306.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308243", "@num": "175", "#text": "Code général des impôts, CGI. - art. 175", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441124", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441100", "@num": "D731-18", "#text": "Code rural et de la pêche maritime - art. D731-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441108", "@num": "D731-38", "#text": "Code rural et de la pêche maritime - art. D731-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441084", "@num": "D731-40", "#text": "Code rural et de la pêche maritime - art. D731-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441092", "@num": "D731-41", "#text": "Code rural et de la pêche maritime - art. D731-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441116", "@num": "D731-42", "#text": "Code rural et de la pêche maritime - art. D731-42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441074", "@num": "D781-19", "#text": "Code rural et de la pêche maritime - art. D781-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047439511", "@nor": "AGRS2302363D", "@num": "2023-268", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-268 du 12 avril 2023 relatif au calcul des cotisations et contributions des travailleurs indépendants agricoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047439511", "@c_titre_court": "Décret n°2023-268 du 12 avril 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-268 du 12 avril 2023 relatif au calcul des cotisations et contributions des travailleurs indépendants agricoles", "@debut": "2023-04-15", "@id_txt": "LEGITEXT000047440296", "@c_titre_court": "Décret n°2023-268 du 12 avril 2023" } ], "@ministere": "Ministère de l'agriculture et de la souveraineté alimentaire", "@date_publi": "2023-04-14", "@date_signature": "2023-04-12", "@num_parution_jo": "0088" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047440306", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047439522", "@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
\n Art. D731-17, Art. D731-18, Art. D731-38, Art. D731-40, Art. D731-41, Art. D731-42, Art. D781-19\n
\n

\n
\n
" } }, "LEGIARTI000047441084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D731-40", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000047441084", "URL": "article/LEGI/ARTI/00/00/47/44/10/LEGIARTI000047441084.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000794795", "#text": "Décret 2003-1032 2003-10-29 art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000794795", "@nortexte": "AGRF0301855D", "@numtexte": "2003-1032", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2003-10-29" }, { "@id": "JORFTEXT000000257037", "#text": "Décret n° 2005-368 du 19 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000047440306", "@num": "1", "#text": "Décret n°2023-268 du 12 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000047441092", "@num": "D731-41", "#text": "Code rural et de la pêche maritime - art. D731-41 (V)", "@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" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597233", "@fin": "2017-07-08", "@num": "D731-40", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035133627", "@fin": "2023-04-15", "@num": "D731-40", "@etat": "MODIFIE", "@debut": "2017-07-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047441084", "@fin": "2999-01-01", "@num": "D731-40", "@etat": "VIGUEUR", "@debut": "2023-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le cotisant de solidarité, n'a pas rempli l'obligation de déclaration mentionnée à l'article L. 731-13-2 un mois après la date limite de dépôt fixée à l' article 175 du code général des impôts le montant de la cotisation due au titre de l'année considérée est calculé sur l'assiette de la cotisation due au titre de l'année précédente.

Dans ce délai d'un mois, en cas d'envoi de la déclaration définie à l'article D. 731-18, la caisse procède au calcul du montant de la cotisation sur la base de la déclaration fournie.

" } }, "LEGIARTI000047441100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D731-18", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000047441100", "URL": "article/LEGI/ARTI/00/00/47/44/11/LEGIARTI000047441100.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006780193", "@num": "2", "#text": "Décret n°2001-584 du 4 juillet 2001 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000224341", "@nortexte": "AGRS0101031D", "@numtexte": "2001-584", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-04" }, { "@id": "JORFTEXT000000257037", "#text": "Décret n° 2005-368 du 19 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000257037", "@nortexte": "AGRD0500695D", "@numtexte": "2005-368", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-19" }, { "@id": "LEGIARTI000047440306", "@num": "1", "#text": "Décret n°2023-268 du 12 avril 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000035133627", "@num": "D731-40", "#text": "Code rural - art. D731-40 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441108", "@num": "D731-38", "#text": "Code rural et de la pêche maritime - art. D731-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441092", "@num": "D731-41", "#text": "Code rural et de la pêche maritime - art. D731-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918098", "@num": "R731-69", "#text": "Code rural et de la pêche maritime - art. R731-69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197978", "@fin": "2999-01-01", "#text": "Sous-paragraphe 1 : Déclaration des revenus professionnels.", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006193639", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597202", "@fin": "2005-12-17", "@num": "D731-18", "@etat": "MODIFIE", "@debut": "2005-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006597203", "@fin": "2017-07-08", "@num": "D731-18", "@etat": "MODIFIE", "@debut": "2005-12-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035133671", "@fin": "2023-04-15", "@num": "D731-18", "@etat": "MODIFIE", "@debut": "2017-07-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047441100", "@fin": "2999-01-01", "@num": "D731-18", "@etat": "VIGUEUR", "@debut": "2023-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'assuré qui fait l'objet d'un redressement notifié par l'administration fiscale doit communiquer à la caisse de mutualité sociale agricole dont il relève copie de la notification de ce redressement.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006597233", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000047441092", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035133627", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000047441092", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047441084", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000047441092", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047441100", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000047441092", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047440306", "cible": false, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000047441092", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047441092", "liens_entrants": true }

Article D731-41 AUTONOME VIGUEUR, en vigueur depuis le 15/04/2023 (Code rural et de la pêche maritime)