{ "article": { "LEGIARTI000006770087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-03-13", "DATE_DEBUT": "1980-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006770087", "URL": "article/LEGI/ARTI/00/00/06/77/00/LEGIARTI000006770087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHAWNXXXXX002AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006770093", "@num": "5", "#text": "Décret n°53-506 du 21 mai 1953 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "JORFTEXT000000303182", "#text": "Décret 55-188 1955-02-02 art. 1 JORF 5 février 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000303182", "@numtexte": "55-188", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-02-02" }, { "@id": "JORFTEXT000000302008", "#text": "Décret 60-1123 1960-10-17 art. 1 JORF 21 octobre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000302008", "@numtexte": "60-1123", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-17" }, { "@id": "JORFTEXT000000331256", "#text": "Décret 74-199 1974-02-26 art. 1 JORF 6 mars 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000331256", "@numtexte": "74-199", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-02-26" }, { "@id": "JORFTEXT000000515110", "#text": "Décret 77-313 1977-03-25 art. 1 JORF 30 mars 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000515110", "@numtexte": "77-313", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-25" }, { "@id": "JORFTEXT000000696609", "#text": "Décret 80-439 1980-06-17 art. 1 I, II, art. 4 JORF 21 juin en vigueur le 1er janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000696609", "@numtexte": "80-439", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-17" }, { "@id": "LEGIARTI000026880411", "@num": "20", "#text": "Décret n°2012-1485 du 27 décembre 2012 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026855559", "@nortexte": "AFSS1221366D", "@numtexte": "2012-1485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-27" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000670150", "@num": "53-506", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°53-506 du 21 mai 1953 RELATIF AU REGIME D'ASSURANCE VIEILLESSE COMPLEMENTAIRE DES EXPERTS COMPTABLES ET COMPTABLES AGREES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000670150", "@c_titre_court": "Décret n°53-506 du 21 mai 1953" }, { "@fin": "2999-01-01", "#text": "Décret n°53-506 du 21 mai 1953 relatif au régime d'assurance vieillesse complémentaire des experts comptables et des commissaires aux comptes.", "@debut": "2008-01-28", "@id_txt": "LEGITEXT000018042857", "@c_titre_court": "Décret n°53-506 du 21 mai 1953" }, { "@fin": "2008-01-28", "#text": "Décret n°53-506 du 21 mai 1953 relatif au régime d'assurance vieillesse complémentaire des experts comptables et des comptables agréés.", "@debut": "1953-05-24", "@id_txt": "LEGITEXT000006060662", "@c_titre_court": "Décret n°53-506 du 21 mai 1953" } ], "@date_publi": "1953-05-24", "@date_signature": "1953-05-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006770087", "@fin": "1987-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "1980-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006770088", "@fin": "2008-01-28", "@num": "2", "@etat": "MODIFIE", "@debut": "1987-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018042862", "@fin": "2012-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2008-01-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026885098", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2012-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le régime d'assurance vieillesse complémentaire comporte six classes de cotisations :
\n
Classe 4 correspondant à 48 points de retraite ;
\n
Classe 5 correspondant à 60 points de retraite ;
\n
Classe 7 correspondant à 84 points de retraite ;
\n
Classe 10 correspondant à 120 points de retraite ;
\n
Classe 12 correspondant à 144 points de retraite ;
\n
Classe 15 correspondant à 180 points de retraite.
\n
La cotisation due par chaque assujetti est celle de la classe à laquelle correspond, dans les conditions fixées par les statuts prévus à l'article 5, son revenu professionnel net provenant de son activité libérale.
\n
Les adhérents peuvent toutefois opter, dans les conditions prévues auxdits statuts, pour la classe immédiatement supérieure à celle qui correspond à leur revenu.
\n
La classe III est maintenue pour les adhérents qui justifient de l'insuffisance de l'ensemble de leurs revenus professionnels salariés et non-salariés dans les conditions fixées par les statuts.
\n
Les adhérents ayants fait liquider leur retraite avant le 1er janvier 1961 dans une des classes I ou II et qui n'ont pas cessé leur activité professionnelle sont redevables, pour chaque année d'activité postérieure à cette liquidation, de la cotisation de la classe de liquidation, sans que cette cotisation majore leurs droits.
\n
Le montant des cotisations est fixé par décret sur proposition du conseil d'administration de la section professionnelle.
\n
A la cotisation ainsi fixée peut s'ajouter à la demande des intéressés, une cotisation égale au tiers du montant de la cotisation de la classe à laquelle correspond leur revenu professionnel, ou, le cas échéant, de leur classe d'option.
\n
Cette cotisation facultative ouvre droit à une prestation supplémentaire en faveur du conjoint survivant dans les conditions prévues par les statuts.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006770087", "cible": false, "cidtexte": "JORFTEXT000000303182", "id": "JORFTEXT000000303182", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000303182": { "SM": { "CONTENU": "CLASSES DE COTISATION D'ASSURANCE VIEILLESSE DES EXPERTS COMPTABLES ET COMPTABLES AGREES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006770087", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "JORFTEXT000000670150", "#text": "Décret n°53-506 du 21 mai 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" } ] }, "TITRE": "Décret n°55-188 du 2 février 1955", "MCS_TXT": { "MC": [ "PENSION", "RETRAITE", "EXPERT COMPTABLE", "COMPTABLE AGREE", "ASSURANCE VIEILLESSE", "COMMISSAIRE AUX COMPTES" ] }, "TITREFULL": "Décret n°55-188 du 2 février 1955 MODIFICATION DE L'ART. 2 DU D. 53506 DU 21-05-1953" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000303182", "NUM": "55-188", "DATE_PUBLI": "1955-02-05", "DATE_TEXTE": "1955-02-02", "ORIGINE_PUBLI": "JORF du 5 février 1955", "PAGE_DEB_PUBLI": 1351 } }, "META_COMMUN": { "ID": "JORFTEXT000000303182", "URL": "texte/version/JORF/TEXT/00/00/00/30/31/JORFTEXT000000303182.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX955188" } } }, "JORFTEXT000000670150": { "SM": { "CONTENU": "ART. 1: INSTITUTION D'UNE COTISATION SUPPLEMENTAIRE.
ART. 2: CLASSES DE COTISATIONS.
ART. 3: VERSEMENT DES COTISATIONS.
ART. 4: EXONERATION DE COTISATION.
ART. 5: AVANTAGES DU REGIME,GESTION DE LA CAISSE COMPLEMENTAIRE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000303182", "#text": "Décret n°55-188 du 2 février 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000303182", "@numtexte": "55-188", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-02-02" }, { "@id": "JORFTEXT000000672701", "#text": "Décret n°55-1573 du 28 novembre 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000672701", "@numtexte": "55-1573", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-11-28" }, { "@id": "JORFTEXT000000686302", "#text": "Décret n°56-1342 du 29 décembre 1956", "@sens": "cible", "@cidtexte": "JORFTEXT000000686302", "@numtexte": "56-1342", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1956-12-29" }, { "@id": "JORFTEXT000000302008", "#text": "Décret n°60-1123 du 17 octobre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000302008", "@numtexte": "60-1123", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-17" }, { "@id": "JORFTEXT000000681031", "#text": "Décret n°61-1214 du 3 novembre 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000681031", "@numtexte": "61-1214", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1961-11-03" }, { "@id": "JORFTEXT000000852092", "#text": "Décret n°62-1257 du 24 octobre 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000852092", "@numtexte": "62-1257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-10-24" }, { "@id": "JORFTEXT000000335008", "#text": "Décret n°63-1170 du 21 novembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000335008", "@numtexte": "63-1170", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-11-21" }, { "@id": "JORFTEXT000000303281", "#text": "Décret n°64-93 du 27 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000303281", "@numtexte": "64-93", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-27" }, { "@id": "JORFTEXT000000852115", "#text": "Décret n°64-572 du 13 juin 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000852115", "@numtexte": "64-572", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-13" }, { "@id": "JORFTEXT000000329931", "#text": "Décret n°66-867 du 18 novembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000329931", "@numtexte": "66-867", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-11-18" }, { "@id": "JORFTEXT000000329781", "#text": "Décret n°67-866 du 2 octobre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000329781", "@numtexte": "67-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-10-02" }, { "@id": "JORFTEXT000000335413", "#text": "Décret n°68-342 du 5 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000335413", "@numtexte": "68-342", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-05" }, { "@id": "JORFTEXT000000869374", "#text": "Décret n°69-250 du 19 mars 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000869374", "@numtexte": "69-250", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-19" }, { "@id": "JORFTEXT000000505621", "#text": "Décret n°70-270 du 24 mars 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000505621", "@numtexte": "70-270", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-24" }, { "@id": "JORFTEXT000000698061", "#text": "Décret n°71-182 du 5 mars 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000698061", "@numtexte": "71-182", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-05" }, { "@id": "JORFTEXT000000511194", "#text": "Décret n°72-206 du 14 mars 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000511194", "@numtexte": "72-206", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-14" }, { "@id": "JORFTEXT000000857768", "#text": "Décret n°73-488 du 21 mai 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000857768", "@numtexte": "73-488", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-05-21" }, { "@id": "JORFTEXT000000331256", "#text": "Décret n°74-199 du 26 février 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000331256", "@numtexte": "74-199", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1974-02-26" }, { "@id": "LEGIARTI000006767485", "@num": "2", "#text": "Décret n°74-526 du 20 mai 1974 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882989", "@numtexte": "74-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-20" }, { "@id": "LEGIARTI000026885117", "@num": "2", "#text": "Décret n°74-526 du 20 mai 1974 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882989", "@numtexte": "74-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-20" }, { "@id": "LEGIARTI000006767491", "@num": "5", "#text": "Décret n°74-526 du 20 mai 1974 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882989", "@numtexte": "74-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-20" }, { "@id": "LEGIARTI000006767492", "@num": "5", "#text": "Décret n°74-526 du 20 mai 1974 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882989", "@numtexte": "74-526", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-20" }, { "@id": "JORFTEXT000000515110", "#text": "Décret n°77-313 du 25 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000515110", "@numtexte": "77-313", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-25" }, { "@id": "JORFTEXT000000696609", "#text": "Décret n°80-439 du 17 juin 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000696609", "@numtexte": "80-439", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-17" }, { "@id": "JORFTEXT000000687331", "#text": "Décret n°87-167 du 9 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000687331", "@nortexte": "ASES8700308D", "@numtexte": "87-167", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-09" }, { "@id": "JORFTEXT000000437935", "#text": "Décret2004-461", "@sens": "cible", "@cidtexte": "JORFTEXT000000437935", "@nortexte": "SANS0420911D", "@numtexte": "2004-461", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-27" }, { "@id": "LEGITEXT000017992154", "#text": "Décret n°2008-85\n du 24 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017991848", "@nortexte": "MTSS0767677D", "@numtexte": "2008-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "JORFARTI000017991851", "@num": "1", "#text": "Décret n°2008-85 du 24 janvier 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017991848", "@nortexte": "MTSS0767677D", "@numtexte": "2008-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "JORFTEXT000017991848", "#text": "Décret n°2008-85 du 24 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017991848", "@nortexte": "MTSS0767677D", "@numtexte": "2008-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-24" }, { "@id": "LEGITEXT000019908638", "#text": "Décret n°2008-1303\n du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019907067", "@nortexte": "MTSS0823733D", "@numtexte": "2008-1303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-10" }, { "@id": "JORFTEXT000019907067", "#text": "Décret n°2008-1303 du 10 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907067", "@nortexte": "MTSS0823733D", "@numtexte": "2008-1303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-10" }, { "@id": "LEGITEXT000021537797", "#text": "Décret n°2009-1635\n du 23 décembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527894", "@nortexte": "MTSS0929959D", "@numtexte": "2009-1635", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "JORFTEXT000021527894", "#text": "Décret n°2009-1635 du 23 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021527894", "@nortexte": "MTSS0929959D", "@numtexte": "2009-1635", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGITEXT000022942407", "#text": "Décret n°2010-1253\n du 21 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022941442", "@nortexte": "MTSS1020095D", "@numtexte": "2010-1253", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-21" }, { "@id": "JORFTEXT000022941442", "#text": "Décret n°2010-1253 du 21 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022941442", "@nortexte": "MTSS1020095D", "@numtexte": "2010-1253", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-21" }, { "@id": "JORFTEXT000023172855", "#text": "Arrêté du 26 novembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023172855", "@nortexte": "ETSS1030596A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-26" }, { "@id": "JORFTEXT000024192260", "#text": "Décret n°2011-674 du 15 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024192260", "@nortexte": "ETSS1110041D", "@numtexte": "2011-674", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-15" }, { "@id": "LEGITEXT000024193755", "#text": "Décret n°2011-674 du 15 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024192260", "@nortexte": "ETSS1110041D", "@numtexte": "2011-674", "@typelien": "CITATION", 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