{ "article": { "LEGIARTI000051266173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051266173", "URL": "article/LEGI/ARTI/00/00/51/26/61/LEGIARTI000051266173.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. R123-221", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297752", "@num": "39-0 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051266181", "@num": "39-0 A bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39-0 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852979", "@num": "87-0 B", "#text": "Code général des impôts, CGI. - art. 87-0 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746995", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051261140", "@nor": "ECOE2406156D", "@num": "2025-190", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-190 du 26 février 2025 relatif au contenu de la déclaration prévue à l'article 87-0 A bis du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051261140", "@c_titre_court": "Décret n°2025-190 du 26 février 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-190 du 26 février 2025 relatif au contenu de la déclaration prévue à l'article 87-0 A bis du code général des impôts", "@debut": "2025-03-01", "@id_txt": "LEGITEXT000051266155", "@c_titre_court": "Décret n°2025-190 du 26 février 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-02-28", "@date_signature": "2025-02-26", "@num_parution_jo": "0050" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051266173", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051261158", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 39-0 A bis\n
\n

\n
" } }, "LEGIARTI000006258753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-221", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006258753", "URL": "article/LEGI/ARTI/00/00/06/25/87/LEGIARTI000006258753.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R221AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046074586", "@num": "15", "#text": "Décret n°98-247 du 2 avril 1998 - art. 15 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000049795672", "@num": "5 bis", "#text": "Arrêté du 21 avril 2005 - art. 5 bis (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808251", "@nortexte": "BUDD0570003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-21" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006267964", "@num": "6", "#text": "Décret n°2007-1307 du 4 septembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000650062", "@nortexte": "DEVE0756318D", "@numtexte": "2007-1307", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-04" }, { "@id": "LEGITEXT000021818230", "#text": "Décret n°2010-136\n du 10 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021817440", "@nortexte": "ECEL0928464D", "@numtexte": "2010-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-10" }, { "@id": "LEGIARTI000022325345", "@num": "1", "#text": "Décret n°2010-627\n du 9 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022324229", "@nortexte": "ECEL1010308D", "@numtexte": "2010-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGIARTI000032048879", "@num": "3", "#text": "Arrêté du 1er février 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032047219", "@nortexte": "AGRS1600824A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-01" }, { "@id": "LEGIARTI000032048885", "@num": "6", "#text": "Arrêté du 1er février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032047219", "@nortexte": "AGRS1600824A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-01" }, { "@id": "LEGITEXT000032923436", "#text": "Décret n°2016-991 du 20 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032922338", "@nortexte": "FCPE1604262D", "@numtexte": "2016-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033339135", "@num": "2", "#text": "Décret n°2016-1478 du 2 novembre 2016 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033338439", "@nortexte": "ECFM1618627D", "@numtexte": "2016-1478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-02" }, { "@id": "LEGIARTI000036947590", "@num": "1", "#text": "Décret n°2018-391 du 25 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036944234", "@nortexte": "ECOE1808836D", "@numtexte": "2018-391", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-25" }, { "@id": "LEGIARTI000038008427", "@num": "1", "#text": "Arrêté du 27 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884772", "@nortexte": "CPAE1825922A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-27" }, { "@id": "LEGIARTI000038794060", "@num": "1", "#text": "Décret n°2019-748 du 18 juillet 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038793215", "@nortexte": "ECOM1913678D", "@numtexte": "2019-748", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-18" }, { "@id": "LEGIARTI000038794064", "@num": "3", "#text": "Décret n°2019-748 du 18 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038793215", "@nortexte": "ECOM1913678D", "@numtexte": "2019-748", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-18" }, { "@id": "LEGIARTI000041438510", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728116", "@nortexte": "CPAE1935691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041438528", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039728136", "@nortexte": "CPAE1935703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042579130", "@num": "2", "#text": "Décret n°2020-1455 du 27 novembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042575740", "@nortexte": "TREP2017161D", "@numtexte": "2020-1455", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000049793599", "@num": "37-1-1", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 37-1-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047326870", "@num": "6", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046756826", "@num": "9", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047840859", "@num": "1", "#text": "Décret n°2023-607 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837839", "@nortexte": "MENE2233992D", "@numtexte": "2023-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049317847", "#text": "Décret n°2024-251 du 22 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049314118", "@nortexte": "ECOI2403432D", "@numtexte": "2024-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-22" }, { "@id": "LEGIARTI000049663696", "@num": "7", "#text": "Décret n°2024-251 du 22 mars 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049314118", "@nortexte": "ECOI2403432D", "@numtexte": "2024-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-22" }, { "@id": "LEGITEXT000049792540", "#text": "Arrêté du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049792561", "@num": "1", "#text": "Arrêté du 26 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049792567", "@num": "4", "#text": "Arrêté du 26 juin 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049792575", "@num": "8", "#text": "Arrêté du 26 juin 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049791946", "@num": "1", "#text": "Décret n°2024-605 du 26 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000050738107", "@num": "1", "#text": "Arrêté du 4 décembre 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050919650", "@num": "1", "#text": "Décret n°2024-1236 du 30 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050871386", "@nortexte": "TSSD2418389D", "@numtexte": "2024-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGITEXT000051266155", "#text": "Décret n°2025-190 du 26 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000051266173", "@num": "1", "#text": "Décret n°2025-190 du 26 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000051572909", "@num": "2", "#text": "Arrêté du 6 mai 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051571657", "@nortexte": "AGRS2510141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-06" }, { "@id": "LEGIARTI000043291580", "@num": "R123-99", "#text": "Code de commerce - art. R123-99 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030263783", "@num": "R128-4", "#text": "Code de commerce - art. R128-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259070", "@num": "D123-236", "#text": "Code de commerce. - art. D123-236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042584402", "@num": "R541-167", "#text": "Code de l'environnement - art. R541-167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038794648", "@num": "D3133-2", "#text": "Code de la commande publique - art. D3133-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864540", "@num": "D133-13", "#text": "Code de la sécurité sociale. - art. D133-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863743", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047851974", "@num": "D6241-25-1", "#text": "Code du travail - art. D6241-25-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387883", "@num": "D6332-107-1", "#text": "Code du travail - art. D6332-107-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050919896", "@num": "R6323-41", "#text": "Code du travail - art. R6323-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033978944", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385723", "@num": "242 nonies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385764", "@num": "242 nonies H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597865", "@num": "299 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327714", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529629", "@num": "46 quater-0 ZS ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386223", "@num": "41 septies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386247", "@num": "41 septies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642268", "@num": "171 BK", "#text": "Code général des impôts, annexe II, CGIANII. - art. 171 BK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642369", "@num": "313 BQ quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313 BQ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642345", "@num": "328 G ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642329", "@num": "328 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642336", "@num": "328 P", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642530", "@num": "39 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051266181", "@num": "39-0 A bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642523", "@num": "41-0 A bis B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41-0 A bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642472", "@num": "46 quater-0 RH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 RH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762516", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642492", "@num": "46 ter A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642479", "@num": "46 ter A bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 ter A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642436", "@num": "46 terdecies DA", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 terdecies DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642410", "@num": "58 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639963", "@num": "23 L octies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 23 L octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639975", "@num": "23 L septies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 23 L septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051573534", "@num": "R712-2", "#text": "Code rural et de la pêche maritime - art. R712-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178890", "@fin": "2999-01-01", "#text": "Sous-section 2 : Du système national d'identification et du répertoire des entreprises et de leurs établissements.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161454", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions diverses", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006258753", "@fin": "2023-01-01", "@num": "R123-221", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046073469", "@fin": "2999-01-01", "@num": "R123-221", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le numéro d'identité attribué à chaque personne inscrite est un numéro d'ordre composé de neuf chiffres.
\n
Le numéro d'identité attribué à chaque établissement est composé des neuf chiffres du numéro de la personne inscrite qui y exerce son activité, suivis d'un numéro complémentaire de deux à cinq chiffres propre à cet établissement.
" } }, "LEGIARTI000006297752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-20", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297752", "URL": "article/LEGI/ARTI/00/00/06/29/77/LEGIARTI000006297752.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0039AAXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 87", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006237577", "@num": "1", "#text": "Décret n°2004-1546 du 30 décembre 2004 - art. 1 () JORF 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000626686", "@nortexte": "BUDF0420184D", "@numtexte": "2004-1546", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000051266173", "@num": "1", "#text": "Décret n°2025-190 du 26 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191361", "@fin": "2999-01-01", "#text": "D : Obligations des employeurs", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297752", "@fin": "2008-01-20", "@num": "39-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017999750", "@fin": "2017-01-01", "@num": "39-0 A", "@etat": "MODIFIE", "@debut": "2008-01-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033240610", "@fin": "2999-01-01", "@num": "39-0 A", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs tenus au dépôt de la déclaration mentionnée à l'article 87 du code général des impôts communiquent dans le même délai aux personnes concernées les montants des cotisations ou primes et des sommes mentionnés respectivement aux huitième et neuvième alinéas du d du 2° de l'article 39.
\n
" } }, "LEGIARTI000006746995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-03-13", "DATE_DEBUT": "2005-08-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006746995", "URL": "article/LEGI/ARTI/00/00/06/74/69/LEGIARTI000006746995.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X133R14AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000006243971", "@num": "1", "#text": "Décret n°2005-983 du 10 août 2005 - art. 1 () JORF 12 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813109", "@nortexte": "SANS0522876D", "@numtexte": "2005-983", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-10" }, { "@id": "LEGIARTI000049820436", "@num": "4", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000027248825", "@num": "5", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGITEXT000027684774", "#text": "Arrêté du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027683422", "@nortexte": "BUDS1317232A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000027684779", "@num": "1", "#text": "Arrêté du 2 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027683422", "@nortexte": "BUDS1317232A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000029501619", "@num": "3", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029774904", "@num": "5", "#text": "DÉCRET n°2014-1371 du 17 novembre 2014 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029774724", "@nortexte": "FCPS1419336D", "@numtexte": "2014-1371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGIARTI000029922575", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920932", "@nortexte": "FCPS1419339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029922581", "@num": "2", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920932", "@nortexte": "FCPS1419339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000032583437", "@num": "3", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - 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Le centre national de traitement délivre l'attestation d'emploi au salarié occasionnel dans les cinq jours ouvrés qui suivent la réception du volet social.
\n
Cette attestation permet de justifier les droits du salarié aux prestations de sécurité sociale, aux prestations prévues à l'article L. 351-1 et aux prestations de retraite complémentaire. Sa remise se substitue à celle du bulletin de paie.
" } }, "LEGIARTI000017999750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2008-01-20" } }, "META_COMMUN": { "ID": "LEGIARTI000017999750", "URL": "article/LEGI/ARTI/00/00/17/99/97/LEGIARTI000017999750.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017983019", "@num": "2", "#text": "Décret n°2008-64 du 17 janvier 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000017936912", "@nortexte": "BCFL0770469D", "@numtexte": "2008-64", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-17" }, { "@id": "LEGIARTI000051266173", "@num": "1", "#text": "Décret n°2025-190 du 26 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000006296680", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191361", "@fin": "2999-01-01", "#text": "D : Obligations des employeurs", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297752", "@fin": "2008-01-20", "@num": "39-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017999750", "@fin": "2017-01-01", "@num": "39-0 A", "@etat": "MODIFIE", "@debut": "2008-01-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033240610", "@fin": "2999-01-01", "@num": "39-0 A", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les employeurs tenus au dépôt de la déclaration mentionnée à l'article 87 du code général des impôts communiquent dans le même délai aux personnes concernées les montants des cotisations ou primes et des sommes mentionnés respectivement aux neuvième et dixième alinéas du d du 2° de l'article 39.

" } }, "LEGIARTI000018503514": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-03-13" } }, "META_COMMUN": { "ID": "LEGIARTI000018503514", "URL": "article/LEGI/ARTI/00/00/18/50/35/LEGIARTI000018503514.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000049820436", "@num": "4", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000027248825", "@num": "5", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGITEXT000027684774", "#text": "Arrêté du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027683422", "@nortexte": "BUDS1317232A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000027684779", "@num": "1", "#text": "Arrêté du 2 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027683422", "@nortexte": "BUDS1317232A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000029501619", "@num": "3", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029774904", "@num": "5", "#text": "DÉCRET n°2014-1371 du 17 novembre 2014 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029774724", "@nortexte": "FCPS1419336D", "@numtexte": "2014-1371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGIARTI000029922575", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920932", "@nortexte": "FCPS1419339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029922581", "@num": "2", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920932", "@nortexte": "FCPS1419339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000032583437", "@num": "3", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038661738", "@num": "3", "#text": "Décret n°2019-613 du 19 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038660816", "@nortexte": "CPAS1834294D", "@numtexte": "2019-613", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-19" }, { "@id": "LEGIARTI000038661742", "@num": "5", "#text": "Décret n°2019-613 du 19 juin 2019 - 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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046511787", "@num": "1", "#text": "Décret n°2022-1392 du 19 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046510851", "@nortexte": "MICK2206328D", "@numtexte": "2022-1392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-19" }, { "@id": "LEGIARTI000050846939", "@num": "32", "#text": "Arrêté du 19 décembre 2024 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000050797861", "@nortexte": "PRMX2433664A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-19" }, { "@id": "LEGITEXT000051266155", "#text": "Décret n°2025-190 du 26 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000051266173", "@num": "1", "#text": "Décret n°2025-190 du 26 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000048864481", "@num": "D133-13-4", "#text": "Code de la sécurité sociale. - art. 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Le recours au titre emploi-entreprise occasionnel vaut, à l'égard des salariés employés au moyen de ce titre, respect des obligations qui incombent à l'employeur en matière de déclarations auprès des administrations ou organismes intéressés mentionnées aux articles R. 243-10, R. 243-13, R. 243-14 et R. 312-4 du présent code et à l'article 87 du code général des impôts, ainsi qu'en matière de déclarations prévues pour l'application des dispositions des articles R. 241-1 et R. 241-48 du code du travail et de déclarations prescrites par les institutions mentionnées au livre IX du présent code et, le cas échéant, par les organismes mentionnés à l'article L. 223-16 du code du travail.

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I.-La déclaration sociale nominative relative aux rémunérations versées au cours d'un mois est adressée au plus tard :

1° Le 5 du mois civil suivant lorsque les cotisations de sécurité sociale sont acquittées mensuellement ;

2° Le 15 du mois civil suivant dans les autres cas.

Toutefois, lorsque l'un des événements mentionnés au deuxième alinéa du II survient pendant la période comprise entre le premier jour du mois civil et le jour précédant la date d'échéance prévue au 2° et que le délai fixé pour la transmission de l'événement expire avant la date d'échéance prévue au 2°, la déclaration sociale nominative relative aux rémunérations du mois civil précédant celui au cours duquel l'événement est intervenu doit être transmise dans le même délai que celui fixé pour la transmission de l'événement.

La déclaration sociale nominative est accomplie chaque mois même si aucune rémunération n'a été versée au cours de celui-ci tant que l'employeur n'a pas demandé la radiation de son compte auprès de l'organisme de recouvrement des cotisations de sécurité sociale dont il relève.

II.-La déclaration des événements mentionnés au I de l'article R. 133-13 est effectuée au plus tard en même temps que la déclaration sociale nominative relative au mois au cours duquel cet événement est survenu.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

III.-Le défaut de production de la déclaration sociale nominative dans les délais prescrits, l'omission de salariés devant y figurer ou l'inexactitude des rémunérations déclarées dans la déclaration sociale nominative entraîne l'application de la pénalité prévue aux articles R. 243-16 du présent code et R. 741-22 du code rural et de la pêche maritime. Cette pénalité est recouvrée et contrôlée selon les modalités prévues à l'article R. 243-19 du présent code et à l'article R. 741-24 du code rural et de la pêche maritime.

IV.-L'employeur est réputé avoir accompli les déclarations ou formalités mentionnées aux 1° à 4° sous réserve du respect des conditions suivantes :

1° L'attestation mentionnée à l'article R. 323-10 du présent code s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ainsi que la déclaration de l'événement mentionné au 1° du I de l'article R. 133-13 du présent code ;

2° L'attestation mentionnée à l'article R. 1234-9 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail s'il a effectué au titre du mois précédent une déclaration sociale nominative pour tous les salariés de l'établissement employeur ;

4° L'enquête statistique sur les mouvements de main-d'œuvre s'il a effectué au titre de chaque mois du trimestre civil précédent une déclaration sociale nominative pour tous les salariés de l'établissement employeur.

\n
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(1) Conformément à l'article 5 II du décret n° 2014-1371 du 17 novembre 2014, le 7° du IV de l'article R. 133-14 du code de la sécurité sociale dans sa rédaction issue du présent décret entre en vigueur à une date fixée par arrêté du ministre chargé de la sécurité sociale et au plus tard le 1er janvier 2017.

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R741-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027248902", "@fin": "2019-06-22", "#text": "Sous-section 2 : Déclaration sociale nominative", "@debut": "2013-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173222", "@fin": "2018-12-27", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2005-08-12" }, { "@id": "LEGISCTA000037893602", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156507", "@fin": "2018-12-27", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations", "@debut": "2005-08-12" }, { "@id": "LEGISCTA000037893604", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141846", "@fin": "2019-07-08", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000038786059", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement et placements", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006746995", "@fin": "2008-03-13", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2005-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018503514", "@fin": "2008-05-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2008-03-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018503515", "@fin": "2009-04-01", "@num": "R133-14", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027261144", "@fin": "2014-11-19", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2013-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029776048", "@fin": "2016-11-24", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2014-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033476634", "@fin": "2017-05-11", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2016-11-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034668756", "@fin": "2019-01-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033508978", "@fin": "2017-05-11", "@num": "R133-14", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737743", "@fin": "2019-06-22", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038681402", "@fin": "2020-01-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2019-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039222527", "@fin": "2021-04-14", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043356777", "@fin": "2022-03-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2021-04-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045283759", "@fin": "2024-01-01", "@num": "R133-14", "@etat": "MODIFIE", "@debut": "2022-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048863743", "@fin": "2999-01-01", "@num": "R133-14", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La déclaration sociale nominative effectuée au titre de la paie d'un mois est adressée au plus tard :

1° Le 5 du mois civil suivant lorsque les cotisations de sécurité sociale sont acquittées mensuellement à cette date ;

2° Le 15 du mois civil suivant dans les autres cas.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

2° Pour les fins de contrat de mission des salariés des entreprises de travail temporaire, les fins de contrat à durée déterminée des salariés des associations intermédiaires et des salariés des secteurs d'activité prévus au 3° de l'article L. 1242-2 du code du travail, conformément aux modalités mises en œuvre pour l'application des articles R. 1234-9 à R. 1234-12 du même code, sauf si le salarié demande à ce qu'il soit fait application du délai mentionné au deuxième alinéa du II.

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

Si la déclaration est effectuée selon un autre moyen que la déclaration sociale nominative, la pénalité est égale au tiers de celle prévue à l'alinéa précédent.

IV.-Dès lors que lui a été délivré le certificat de conformité mentionné à l'article R. 133-13, l'employeur est réputé avoir accompli les déclarations, délivré les attestations et répondu aux enquêtes citées aux 1° à 7° sous les conditions fixées à ces mêmes alinéas :

1° L'attestation mentionnée aux articles R. 323-10 et R. 441-4 du présent code et celle jointe à la déclaration prévue à l'article L. 751-26 du code rural et de la pêche maritime s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ou le salaire journalier servant au calcul des indemnités journalières dues au titre du risque accident du travail et maladies professionnelles, ainsi que la déclaration de l'événement mentionné au 1° du I de l'article R. 133-13 du présent code ;

2° L'attestation mentionnée à l'article R. 1234-9 ainsi que le formulaire prévu à l'article L. 1251-46 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail s'il a effectué au titre du mois précédent une déclaration sociale nominative pour tous ses salariés ;

4° L'enquête statistique sur les mouvements de main-d'œuvre s'il a effectué au titre de chaque mois du trimestre civil précédent une déclaration sociale nominative pour tous ses salariés ;

5° La déclaration prévue à l'article R. 243-13 s'il a effectué au titre du mois précédent une déclaration sociale nominative pour tous ses salariés ;

6° La déclaration prévue au III de l'article L. 133-5-4 s'il a effectué au cours de l'année civile, et au plus tard à l'occasion de la paie du mois de janvier de l'année suivante, une ou plusieurs déclarations sociales nominatives faisant ressortir la régularisation des cotisations et contributions sociales pour ses salariés ;

7° La déclaration des effectifs prévue au code de la sécurité sociale s'il a effectué chaque mois de l'année civile une déclaration sociale nominative pour tous ses salariés (1).

\n
" } }, "LEGIARTI000033240610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39-0 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033240610", "URL": "article/LEGI/ARTI/00/00/33/24/06/LEGIARTI000033240610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2016-1361 du 12 octobre 2016, ces dispositions sont applicables aux revenus versés à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000051266173", "@num": "1", "#text": "Décret n°2025-190 du 26 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000033240614", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191361", "@fin": "2999-01-01", "#text": "D : Obligations des employeurs", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297752", "@fin": "2008-01-20", "@num": "39-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017999750", "@fin": "2017-01-01", "@num": "39-0 A", "@etat": "MODIFIE", "@debut": "2008-01-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033240610", "@fin": "2999-01-01", "@num": "39-0 A", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les employeurs tenus au dépôt de la déclaration mentionnée à l'article 87 du code général des impôts communiquent au plus tard le 31 janvier de chaque année aux personnes concernées les montants des cotisations ou primes et des sommes mentionnés respectivement aux huitième et neuvième alinéas du d du 2° de l'article 39 et versés au cours de l'année civile précédente.

" } }, "LEGIARTI000033476634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2016-11-24" } }, "META_COMMUN": { "ID": "LEGIARTI000033476634", "URL": "article/LEGI/ARTI/00/00/33/47/66/LEGIARTI000033476634.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044920140", "@num": "11", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "LEGIARTI000049820436", "@num": "4", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000027248825", "@num": "5", "#text": "Décret n°2013-266\n du 28 mars 2013 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247328", "@nortexte": "BUDS1240161D", "@numtexte": "2013-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGITEXT000027684774", "#text": "Arrêté du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027683422", "@nortexte": "BUDS1317232A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000027684779", "@num": "1", "#text": "Arrêté du 2 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027683422", "@nortexte": "BUDS1317232A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000029501619", "@num": "3", "#text": "DÉCRET n°2014-1082 du 24 septembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029499622", "@nortexte": "FCPS1417642D", "@numtexte": "2014-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-24" }, { "@id": "LEGIARTI000029774904", "@num": "5", "#text": "DÉCRET n°2014-1371 du 17 novembre 2014 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000029774724", "@nortexte": "FCPS1419336D", "@numtexte": "2014-1371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGIARTI000029922575", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920932", "@nortexte": "FCPS1419339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029922581", "@num": "2", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029920932", "@nortexte": "FCPS1419339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000032583437", "@num": "3", "#text": "Décret n°2016-611 du 18 mai 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - 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I.-La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Toutefois, lorsque l'un des événements mentionnés au deuxième alinéa du II du présent article survient pendant la période comprise entre le premier jour du mois civil et le jour précédant la date d'échéance prévue au 2° du II de l'article R. 243-6 et que le délai fixé pour la transmission de l'événement expire avant la date d'échéance prévue à ce même 2°, la déclaration sociale nominative relative aux rémunérations du mois civil précédant celui au cours duquel l'événement est intervenu doit être transmise dans le même délai que celui fixé pour la transmission de l'événement.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

III.-Le défaut de production de la déclaration dans les délais prescrits ou l'omission de salariés ou assimilés entraîne l'application d'une pénalité de 1,5 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé. Cette pénalité est appliquée pour chaque mois ou fraction de mois de retard. La pénalité est calculée en fonction de l'effectif connu ou transmis lors de la dernière déclaration produite par l'employeur. Lorsque le défaut de production n'excède pas cinq jours, la pénalité est plafonnée à 150 % du plafond mensuel de sécurité sociale en vigueur par entreprise. Ce plafonnement n'est applicable qu'une seule fois par année civile.

L'inexactitude des rémunérations déclarées ayant pour effet de minorer le montant des cotisations dues fait encourir à l'employeur une pénalité de 1 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé.

Pour chaque salarié déclaré ou pour les données d'identification de l'employeur, les omissions et inexactitudes de données dans la déclaration ne relevant pas des deux alinéas précédents font encourir à l'employeur une pénalité égale à un tiers de celle applicable en vertu de ces alinéas. Toutefois, la pénalité mentionnée au présent alinéa n'est pas applicable en cas de régularisation de l'employeur dans les trente jours suivant la transmission de la déclaration portant les données omises ou inexactes.

Les pénalités mentionnées au présent III sont exclusives du prononcé de toute sanction à raison des mêmes faits en vertu des dispositions particulières prévues, le cas échéant, pour réprimer les manquements aux obligations de déclaration mentionnées au IV.

IV.-La transmission de la déclaration sociale nominative permet de satisfaire les obligations suivantes :

1° L'attestation mentionnée aux articles R. 323-10 et R. 441-4 du présent code et celle jointe à la déclaration prévue à l'article L. 751-26 du code rural et de la pêche maritime servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ou le salaire journalier servant au calcul des indemnités journalières dues au titre du risque accident du travail et maladies professionnelles ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

6° Les déclarations adressées aux caisses et organismes mentionnés au a du 1° du II de l'article L. 133-5-3 et à l'article L. 711-1 du code de la sécurité sociale, ainsi qu'aux organismes mentionnés à l'article L. 6527-2 du code des transports et à l'article L. 3141-30 du code du travail ;

7° La déclaration des effectifs prévue au code de la sécurité sociale s'il a effectué chaque mois de l'année civile une déclaration sociale nominative pour tous ses salariés ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° La déclaration prévue à l'article 87 du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

\n
" } }, "LEGIARTI000033508978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033508978", "URL": "article/LEGI/ARTI/00/00/33/50/89/LEGIARTI000033508978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément au II de l'article 5 du décret n° 2014-1371 du 17 novembre 2014, et au III de l'article 8 du décret n° 2016-1567 du 21 novembre 2016, le 7° du IV de l'article R. 133-14 du code de la sécurité sociale dans sa rédaction issue des décrets n° 2014-1371 et n° 2016-1567, article 1er II 4° h, entre en vigueur à une date fixée par arrêté du ministre chargé de la sécurité sociale et au plus tard le 1er janvier 2018.

Se reporter aux dispositions de l'article 8 du décret n° 2016-1567 du 21 novembre 2016 en ce qui concerne les conditions d'application des dispositions de l'article R. 133-14.

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I.-La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

IV.-La transmission de la déclaration sociale nominative permet aux employeurs de satisfaire les obligations suivantes :

2° La fourniture des éléments couverts par l'attestation mentionnée au premier alinéa de l'article R. 1234-9 ainsi que le formulaire prévu à l'article L. 1251-46 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

6° Les déclarations effectuées auprès des organismes mentionnés aux articles L. 213-1, L. 711-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime et des organismes chargés de la gestion des régimes de retraite complémentaire obligatoire ;

7° Le décompte des effectifs prévu à l'article R. 130-1 (1) ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° La déclaration prévue à l'article 87 du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

VI. - Lorsque son contenu, tel que défini par la norme mentionnée au III de l'article R. 133-13, le rend possible, la déclaration sociale nominative permet en outre aux employeurs de transmettre les informations prévues par les dispositions conventionnelles ou contractuelles prises pour la mise en œuvre des garanties collectives dont bénéficient leurs salariés en application des dispositions de l'article L. 911-1 du présent code, ou des droits à congés de leurs salariés en application des dispositions de l'article L. 3141-32, du code du travail- aux organismes chargés de cette mise en œuvre.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2025-190 du 26 février 2025 relatif au contenu de la déclaration prévue à l'article 87-0 A bis du code général des impôts)