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La pénalité prévue au deuxième alinéa de l'article L. 243-7-2 est appliquée aux seules cotisations et contributions redressées sur la base de constats relevant un abus de droit.

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A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R142-6\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-60-1\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-60-2, Art. R243-60-3\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R133-8-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R613-10-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-59\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R242-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-59-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-59-10 \n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R244-1\n
\n

\n
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Article R243-60-1 AUTONOME VIGUEUR, en vigueur depuis le 28/12/2025 (Code de la sécurité sociale)