{ "article": { "LEGIARTI000053265324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053265324", "URL": "article/LEGI/ARTI/00/00/53/26/53/LEGIARTI000053265324.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053278878", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053265239", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2025-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053265244", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE FINANCIER DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2026", "@debut": "2025-12-31" } ] }, "@cid": "JORFTEXT000053226384", "@nor": "CPPX2521641L", "@num": "2025-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053226384", "@c_titre_court": "LOI n°2025-1403 du 30 décembre 2025" }, { "@fin": "2999-01-01", "#text": "LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1)", "@debut": "2025-12-31", "@id_txt": "LEGITEXT000053265238", "@c_titre_court": "LOI n°2025-1403 du 30 décembre 2025" } ], "@date_publi": "2025-12-31", "@date_signature": "2025-12-30", "@num_parution_jo": "0306" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053265324", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053226608", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1679 A\n
\n

\n
" } }, "LEGIARTI000053278878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1679 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000053278878", "URL": "article/LEGI/ARTI/00/00/53/27/88/LEGIARTI000053278878.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la formule exécutoire de la loi n° 2025-1403 du 30 décembre 2025, ces dispositions, dans leur rédaction résultant de la loi précitée, entrent en vigueur immédiatement.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069570", "@sens": "source", "@cidtexte": "LEGITEXT000006069570", "@typelien": "CITATION" }, { "@id": "LEGIARTI000053265324", "@num": "39", "#text": "LOI n°2025-1403 du 30 décembre 2025 - art. 39", "@sens": "cible", "@cidtexte": "JORFTEXT000053226384", "@nortexte": "CPPX2521641L", "@numtexte": "2025-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2025-12-30" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026848794", "@num": "369", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 369 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691181", "@num": "L6162-1", "#text": "Code de la santé publique - art. L6162-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162906", "@fin": "2999-01-01", "#text": "6 : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312683", "@fin": "1986-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312684", "@fin": "1987-07-24", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312685", "@fin": "1989-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312686", "@fin": "1990-06-15", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312687", "@fin": "1992-07-16", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312688", "@fin": "1993-08-18", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1992-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312689", "@fin": "1995-10-27", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312690", "@fin": "1997-04-11", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312691", "@fin": "1999-12-31", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312692", "@fin": "2000-03-31", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312693", "@fin": "2001-12-29", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312694", "@fin": "2007-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312695", "@fin": "2008-04-03", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618948", "@fin": "2009-04-10", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548798", "@fin": "2010-05-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201895", "@fin": "2011-06-12", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188639", "@fin": "2014-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950012", "@fin": "2014-05-30", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042481", "@fin": "2015-06-06", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702205", "@fin": "2016-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031843274", "@fin": "2016-06-13", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702185", "@fin": "2017-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813870", "@fin": "2017-05-05", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596307", "@fin": "2018-01-01", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431944", "@fin": "2018-06-23", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100453", "@fin": "2019-06-08", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686407", "@fin": "2020-07-25", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160214", "@fin": "2021-06-12", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662848", "@fin": "2022-05-07", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764814", "@fin": "2023-06-03", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623343", "@fin": "2024-06-02", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641164", "@fin": "2025-06-19", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000051764500", "@fin": "2025-12-31", "@num": "1679 A", "@etat": "MODIFIE", "@debut": "2025-06-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000053278878", "@fin": "2999-01-01", "@num": "1679 A", "@etat": "VIGUEUR", "@debut": "2025-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe sur les salaires due par les associations régies par la loi du 1er juillet 1901, les fondations reconnues d'utilité publique, les fonds de dotation, les centres de lutte contre le cancer mentionnés à l'article L. 6162-1 du code de la santé publique, les syndicats professionnels et leurs unions mentionnés au titre III du livre Ier de la deuxième partie du code du travail, les mutuelles régies par le code de la mutualité lorsqu'elles emploient moins de trente salariés ou lorsqu'elles relèvent du livre III du même code et emploient au moins trente salariés, ainsi que par leurs groupements mentionnés à l'article 239 quater D lorsqu'ils sont exclusivement constitués de personnes morales mentionnées au présent article n'est exigible, au titre d'une année, que pour la partie de son montant dépassant une somme fixée à 24 041 €. Ce montant est relevé chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu. Le résultat obtenu est arrondi s'il y a lieu à l'euro le plus proche.

La mutuelle qui, entre le 1er janvier 2015 et le 31 décembre 2018, constate un dépassement du seuil d'effectif mentionné au premier alinéa conserve le bénéfice des dispositions qui y sont prévues pour la détermination de la taxe sur les salaires due au titre de l'année du franchissement de ce seuil ainsi que des trois années suivantes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053278878", "cible": true, "cidtexte": "JORFTEXT000053226384", "id": "LEGIARTI000053265324", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053265324", "liens_entrants": true }

Article 39 ENTIEREMENT_MODIF (LOI n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026 (1))