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1° Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, ouvrent droit à une réduction d'impôt sur le revenu les sommes versées pour l'emploi d'un salarié travaillant à la résidence du contribuable située en France, ainsi que les sommes versées aux mêmes fins soit à une association agréée par l'Etat (1) ayant pour objet la fourniture de services aux personnes à leur domicile, soit à un organisme à but non lucratif ayant pour objet l'aide à domicile et habilité au titre de l'aide sociale ou conventionné par un organisme de sécurité sociale.
\n
La réduction d'impôt est égale à 50 p. 100 du montant des dépenses effectivement supportées, retenues dans la limite de 25 000 F.
\n
La réduction d'impôt est accordée sur présentation des pièces justifiant du paiement des salaires et des cotisations sociales, de l'identité du bénéficiaire, ou de la nature et du montant des prestations fournies par l'intermédiaire de l'association ou de l'organisme défini au premier alinéa.
\n
La réduction s'applique sur l'impôt calculé dans les conditions fixées à l'article 197 ; elle ne peut donner lieu à remboursement.
\n
2° Les personnes qui n'ont pas leur domicile fiscal en France ne bénéficient pas de la réduction d'impôt (2).
\n
(1) Décret 92-18 du 6 janvier 1992 (JO du 8).
\n
(2) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1992.
" } }, "LEGIARTI000006303299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006303299", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CBXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 197", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000356126", "#text": "Décret 92-18 1992-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006318839", "@num": "2", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 2 () JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGITEXT000027588891", "#text": "Décret n°2013-524\n du 19 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027587607", "@nortexte": "ACTI1311565D", "@numtexte": "2013-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-19" }, { "@id": "LEGIARTI000032430593", "@num": "2", "#text": "Décret n°2016-478 du 18 avril 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032429587", "@nortexte": "AFSS1605513D", "@numtexte": "2016-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-18" }, { "@id": "LEGIARTI000046119144", "@num": "7", "#text": "Ordonnance n°2020-346 du 27 mars 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041762506", "@nortexte": "MTRX2008381R", "@numtexte": "2020-346", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-27" }, { "@id": "LEGITEXT000042501550", "#text": "Décret n°2020-1352 du 5 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGITEXT000044045798", "#text": "Décret n°2021-1191 du 15 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044044181", "@nortexte": "ECOS2116146D", "@numtexte": "2021-1191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000045414236", "@num": "1", "#text": "Décret n°2022-431 du 25 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045412260", "@nortexte": "ECOE2134750D", "@numtexte": "2022-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-25" }, { "@id": "LEGIARTI000047841361", "#text": "Décret n°2023-608 du 13 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047837913", "@nortexte": "APHA2311348D", "@numtexte": "2023-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-13" }, { "@id": "LEGIARTI000018619609", "@num": "231 bis P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864405", "@num": "D133-13-10", "#text": "Code de la sécurité sociale. - art. 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L7233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747606", "@num": "D821-27", "#text": "Code du travail applicable à Mayotte. - art. D821-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747602", "@num": "D821-28", "#text": "Code du travail applicable à Mayotte. - art. D821-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037985901", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887123", "@num": "46 AO bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AO bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 2 septembre 1994", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191618", "@fin": "1995-10-27", "#text": "Réduction d'impôt accordée au titre des sommes versées pour l'emploi d'un salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet.", "@debut": "1991-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006303298", "@fin": "1994-09-02", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303299", "@fin": "1995-10-27", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303300", "@fin": "1996-05-12", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303301", "@fin": "1997-04-11", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303302", "@fin": "1998-04-22", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303303", "@fin": "2001-03-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303304", "@fin": "2002-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303305", "@fin": "2002-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303306", "@fin": "2003-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303307", "@fin": "2004-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303308", "@fin": "2005-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303309", "@fin": "2005-07-27", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303310", "@fin": "2006-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303311", "@fin": "2007-03-06", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303312", "@fin": "2008-05-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619926", "@fin": "2008-12-29", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034095", "@fin": "2010-07-25", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517721", "@fin": "2011-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374460", "@fin": "2014-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447562", "@fin": "2017-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042886", "@fin": "2015-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813202", "@fin": "2022-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978342", "@fin": "2023-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046861251", "@fin": "2999-01-01", "@num": "199 sexdecies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, ouvrent droit à une réduction d'impôt sur le revenu les sommes versées pour l'emploi d'un salarié travaillant à la résidence du contribuable située en France, ainsi que les sommes versées aux mêmes fins soit à une association agréée par l'Etat (1) ayant pour objet la fourniture de services aux personnes à leur domicile, soit à un organisme à but non lucratif ayant pour objet l'aide à domicile et habilité au titre de l'aide sociale ou conventionné par un organisme de sécurité sociale.
\n
La réduction d'impôt est égale à 50 p. 100 du montant des dépenses effectivement supportées, retenues dans la limite de (( 26.000 F )) (Modification de la loi).
\n
La réduction d'impôt est accordée sur présentation des pièces justifiant du paiement des salaires et des cotisations sociales, de l'identité du bénéficiaire, ou de la nature et du montant des prestations fournies par l'intermédiaire de l'association ou de l'organisme défini au premier alinéa.
\n
La réduction s'applique sur l'impôt calculé dans les conditions fixées à l'article 197 ; elle ne peut donner lieu à remboursement.
\n
2° Les personnes qui n'ont pas leur domicile fiscal en France ne bénéficient pas de la réduction d'impôt (2).
\n
(1) Décret 92-18 du 6 janvier 1992 (JO du 8).
\n
(2) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1992.
" } }, "LEGIARTI000006303300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303300", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CBXXXXXAC" } }, "NOTA": { "CONTENU": "
(1) Décret 92-18 du 6 janvier 1992 (JO du 8).
\n
(1') Ces dispositions s'appliquent à compter de l'imposition des revenus de 1995.
\n
(3) Ces dispositions s'appliquent à compter de l'imposition des revenus de 1992.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 197", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000356126", "#text": "Décret 92-18 1992-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006319141", "@num": "59", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 59 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000027588891", "#text": "Décret n°2013-524\n du 19 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027587607", "@nortexte": "ACTI1311565D", "@numtexte": "2013-524", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-19" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-16 5B-4-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000032430593", "@num": "2", "#text": "Décret n°2016-478 du 18 avril 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032429587", "@nortexte": "AFSS1605513D", "@numtexte": "2016-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-18" }, { "@id": "LEGIARTI000046119144", "@num": "7", "#text": "Ordonnance n°2020-346 du 27 mars 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041762506", "@nortexte": "MTRX2008381R", "@numtexte": "2020-346", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-27" }, { "@id": "LEGITEXT000042501550", "#text": "Décret n°2020-1352 du 5 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGITEXT000044045798", "#text": "Décret n°2021-1191 du 15 septembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044044181", "@nortexte": "ECOS2116146D", "@numtexte": "2021-1191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000045414236", "@num": "1", "#text": "Décret n°2022-431 du 25 mars 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045412260", "@nortexte": "ECOE2134750D", "@numtexte": "2022-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-25" }, { "@id": "LEGIARTI000047841361", "#text": "Décret n°2023-608 du 13 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047837913", "@nortexte": "APHA2311348D", "@numtexte": "2023-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-13" }, { "@id": "LEGIARTI000018619609", "@num": "231 bis P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864405", "@num": "D133-13-10", "#text": "Code de la sécurité sociale. - art. D133-13-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027691395", "@num": "D133-19", "#text": "Code de la sécurité sociale. - art. D133-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027691384", "@num": "D133-20", "#text": "Code de la sécurité sociale. - art. D133-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737152", "@num": "D531-24", "#text": "Code de la sécurité sociale. - art. D531-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747500", "@num": "D7233-3", "#text": "Code du travail - art. D7233-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747497", "@num": "D7233-5", "#text": "Code du travail - art. D7233-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843964", "@num": "L7232-8", "#text": "Code du travail - art. L7232-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843938", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018765034", "@num": "L7233-7", "#text": "Code du travail - art. L7233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747606", "@num": "D821-27", "#text": "Code du travail applicable à Mayotte. - art. D821-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747602", "@num": "D821-28", "#text": "Code du travail applicable à Mayotte. - art. D821-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037985901", "@num": "1665 bis", "#text": "Code général des impôts, CGI. - art. 1665 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662329", "@num": "790 A bis", "#text": "Code général des impôts, CGI. - art. 790 A bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887123", "@num": "46 AO bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AO bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191899", "@fin": "2018-06-26", "#text": "17° : Réduction ou crédit d'impôt accordé au titre des sommes versées pour l'emploi d'un salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000037150807", "@fin": "2999-01-01", "#text": "17° : Crédit d'impôt accordé au titre des sommes versées pour l'emploi d'un salarié à domicile, à une association agréée ou à un organisme habilité ou conventionné ayant le même objet", "@debut": "2018-06-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006303298", "@fin": "1994-09-02", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303299", "@fin": "1995-10-27", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303300", "@fin": "1996-05-12", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303301", "@fin": "1997-04-11", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303302", "@fin": "1998-04-22", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303303", "@fin": "2001-03-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303304", "@fin": "2002-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303305", "@fin": "2002-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303306", "@fin": "2003-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303307", "@fin": "2004-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303308", "@fin": "2005-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303309", "@fin": "2005-07-27", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303310", "@fin": "2006-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303311", "@fin": "2007-03-06", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303312", "@fin": "2008-05-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619926", "@fin": "2008-12-29", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020034095", "@fin": "2010-07-25", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517721", "@fin": "2011-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374460", "@fin": "2014-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447562", "@fin": "2017-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042886", "@fin": "2015-12-31", "@num": "199 sexdecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813202", "@fin": "2022-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978342", "@fin": "2023-01-01", "@num": "199 sexdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046861251", "@fin": "2999-01-01", "@num": "199 sexdecies", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, ouvrent droit à une réduction d'impôt sur le revenu les sommes versées pour l'emploi d'un salarié travaillant à la résidence du contribuable située en France, ainsi que les sommes versées aux mêmes fins soit à une association agréée par l'Etat (1) ayant pour objet la fourniture de services aux personnes à leur domicile, soit à un organisme à but non lucratif ayant pour objet l'aide à domicile et habilité au titre de l'aide sociale ou conventionné par un organisme de sécurité sociale.
\n
La réduction d'impôt est égale à 50 p. 100 du montant des dépenses effectivement supportées, retenues dans la limite de ((90.000 F)) (Modification de la loi) (1').
\n
La réduction d'impôt est accordée sur présentation des pièces justifiant du paiement des salaires et des cotisations sociales, de l'identité du bénéficiaire, ou de la nature et du montant des prestations fournies par l'intermédiaire de l'association ou de l'organisme défini au premier alinéa.
\n
La réduction s'applique sur l'impôt calculé dans les conditions fixées à l'article 197 ; elle ne peut donner lieu à remboursement.
\n
2° Les personnes qui n'ont pas leur domicile fiscal en France ne bénéficient pas de la réduction d'impôt (2).
" } }, "LEGIARTI000006665776": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006665776", "URL": "article/LEGI/ARTI/00/00/06/66/57/LEGIARTI000006665776.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEHPWXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000356126", "#text": "Décret 92-18 1992-01-06 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356126", "@nor": "TEFE9104240D", "@num": "92-18", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-18 du 6 janvier 1992 relatif aux associations de services aux personnes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356126", "@c_titre_court": "Décret n°92-18 du 6 janvier 1992" }, { "@fin": "2999-01-01", "#text": "Décret n°92-18 du 6 janvier 1992 relatif aux associations de services aux personnes", "@debut": "1992-01-08", "@id_txt": "LEGITEXT000006078541", "@c_titre_court": "Décret n°92-18 du 6 janvier 1992" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "1992-01-08", "@date_signature": "1992-01-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006665776", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1992-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande d'agrément est adressée au préfet, accompagnée d'un descriptif des services pour lesquels l'agrément est sollicité, d'un engagement conforme au modèle figurant en annexe ainsi que des informations suivantes : statuts de l'association, composition de son conseil d'administration, comptes de l'exercice écoulé, budget prévisionnel de l'exercice en cours, tarification des services, conditions d'emploi, de rémunération et de protection sociale du personnel.
\n
" } }, "LEGIARTI000006665779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006665779", "URL": "article/LEGI/ARTI/00/00/06/66/57/LEGIARTI000006665779.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEHPWXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000356126", "#text": "Décret 92-18 1992-01-06 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356126", "@nor": "TEFE9104240D", "@num": "92-18", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-18 du 6 janvier 1992 relatif aux associations de services aux personnes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356126", "@c_titre_court": "Décret n°92-18 du 6 janvier 1992" }, { "@fin": "2999-01-01", "#text": "Décret n°92-18 du 6 janvier 1992 relatif aux associations de services aux personnes", "@debut": "1992-01-08", "@id_txt": "LEGITEXT000006078541", "@c_titre_court": "Décret n°92-18 du 6 janvier 1992" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "1992-01-08", "@date_signature": "1992-01-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006665779", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1992-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le renouvellement de l'agrément est acquis chaque année, s'il n'est pas dénoncé par le préfet deux mois au moins avant son terme. Ce renouvellement est subordonné à la transmission au préfet du compte rendu d'activité prévu par l'engagement mentionné à l'article 2, trois mois avant le terme de la période d'agrément.
\n
" } }, "LEGIARTI000006665780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-01-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006665780", "URL": "article/LEGI/ARTI/00/00/06/66/57/LEGIARTI000006665780.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEHPWXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000356126", "#text": "Décret 92-18 1992-01-06 art. 2, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356126", "@nor": "TEFE9104240D", "@num": "92-18", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-18 du 6 janvier 1992 relatif aux associations de services aux personnes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356126", "@c_titre_court": "Décret n°92-18 du 6 janvier 1992" }, { "@fin": "2999-01-01", "#text": "Décret n°92-18 du 6 janvier 1992 relatif aux associations de services aux personnes", "@debut": "1992-01-08", "@id_txt": "LEGITEXT000006078541", "@c_titre_court": "Décret n°92-18 du 6 janvier 1992" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "1992-01-08", "@date_signature": "1992-01-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006665780", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1992-01-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agrément est retiré, ou le renouvellement de l'agrément refusé, à l'association qui :
\n
1. Exerce des activités autres que celles déclarées au préfet.
\n
2. Cesse de remplir les conditions ou de respecter les obligations mentionnées aux articles 2 et 3.
\n
L'association à laquelle le préfet envisage de retirer l'agrément en est avisée par lettre recommandée ; elle dispose d'un délai qui ne peut être inférieur à quinze jours pour faire valoir ses observations. En cas d'urgence, le préfet suspend immédiatement l'agrément pour une durée maximale de trois mois.
\n
Lorsque l'agrément est retiré ou suspendu, l'association doit en informer sans délai l'ensemble de ses utilisateurs.
" } }, "LEGIARTI000006932315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-06-11", "DATE_DEBUT": "1993-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006932315", "URL": "article/LEGI/ARTI/00/00/06/93/23/LEGIARTI000006932315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSIBQDXXXXX003AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1987-03-27", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1993-06-15 art. 1, art. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1999-06-09 art. 5 JORF 11 juin 1999", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "JORFTEXT000000356126", "#text": "Décret 92-18 1992-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006646341", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741928", "@num": "L241-10", "#text": "Code de la sécurité sociale. - art. L241-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741928", "@num": "L241-10", "#text": "Code de la sécurité sociale. - art. L241-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000545326", "@nor": "SPSS9301620A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 15 juin 1993 fixant la procédure à suivre par les associations ou organismes susceptibles de bénéficier de l'abattement de taux de cotisations patronales de sécurité sociale prévu au dernier alinéa de l'article L. 241-10 du code de la sécurité sociale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000545326", "@c_titre_court": "Arrêté du 15 juin 1993" }, { "@fin": "1999-06-11", "#text": "Arrêté du 15 juin 1993 fixant la procédure à suivre par les associations ou organismes susceptibles de bénéficier de l'abattement de taux de cotisations patronales de sécurité sociale prévu au dernier alinéa de l'article L. 241-10 du code de la sécurité sociale.", "@debut": "1993-07-01", "@id_txt": "LEGITEXT000006082302", "@c_titre_court": "Arrêté du 15 juin 1993" } ], "@date_publi": "1993-07-01", "@date_signature": "1993-06-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006932315", "@fin": "1999-06-11", "@num": "3", "@etat": "ABROGE", "@debut": "1993-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001770210", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les associations visées à l'article L. 129-1 du code du travail qui mettent à la disposition des personnes visées aux a, b et c de l'article L. 241-10 du code de la sécurité sociale, des salariés autres que ceux appartenant aux catégories visées aux articles 1er et 2 du présent arrêté et qui sollicitent pour ces salariés l'abattement de taux prévu au dernier alinéa de cet article L. 241-10 doivent :
\n
a) Produire auprès de l'organisme chargé du recouvrement des cotisations de sécurité sociale dont elles relèvent l'agrément dont elles ont fait l'objet en application du décret n° 92-18 du 6 janvier 1992 ;
\n
b) Etre à tout moment en mesure de produire auprès de cet organisme, pour chacune des personnes visées aux a, b et c de l'article L. 241-10, les pièces que ces personnes auraient eu à fournir en application de l'arrêté du 27 mars 1987 si elles avaient sollicité l'exonération de charges patronales de sécurité sociale.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006932315", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006665779", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006665776", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006665780", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303298", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303299", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303300", "cible": false, "cidtexte": "JORFTEXT000000356126", "id": "JORFTEXT000000356126", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000356126": { "SM": { "CONTENU": "MODALITES D'AGREMENT DE L'ETAT DES ASSOCIATIONS SANS BUT LUCRATIF AYANT POUR OBJET LES SERVICES RENDUS AUX PERSONNES PHYSIQUES A LEUR DOMICILE.
DELIVRANCE DE L'AGREMENT PAR LE PREFET DE DEPARTEMENT,SUR AVIS DU DDTE ET DU DDASS.
IL DOIT ETRE SOLLICITE SUR LA BASE D'UN DOSSIER CONSTITUE ET ACCOMPAGNE D'UN ENGAGEMENT CONFORME AU MODELE FIGURANT EN ANNEXE AU DECRET.
ALLEGEMENT DES CONTRAINTES AUXQUELLES SONT SOUMISES LES ASSOCIATIONS LORSQU'ELLES RECRUTENT DES SALARIES POUR UNE DUREE DETERMINEE AFIN DE LES METTRE A LA DISPOSITION DES PARTICULIERS,EN LES FAISANT BENEFICIER DU REGIME DES CONTRATS D'USAGE INSTAURE PAR L'ART. L122-1-1 (3EMEMENT) DU CODE DU TRAVAIL.
MODIFICATION DE L'ART. D121-2 DU CODE DU TRAVAIL: APRES \"LES ACTIVITES MENTIONNEES A L'ART. L128-1 DU CODE DU TRAVAIL\",AJOUTER \"LES ACTIVITES EXERCEES DANS LE CADRE DE L'ART. L129-1 (2EMEMENT)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006665776", "@num": "2", "#text": "Décret n°92-18 du 6 janvier 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006665779", "@num": "5", "#text": "Décret n°92-18 du 6 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006665780", "@num": "6", "#text": "Décret n°92-18 du 6 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006303300", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303299", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303298", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°92-18 du 6 janvier 1992", "MCS_TXT": { "MC": [ "ASSISTANCE", "ASSOCIATION", "BUT NON LUCRATIF", "ASSOCIATION A BUT NON LUCRATIF", "SERVICE RENDU", "PERSONNE PHYSIQUE", "AIDE A DOMICILE", "AGREMENT", "DELIVRANCE", "PREFET DE DEPARTEMENT", "CONSTITUTION", "DOSSIER", "RECRUTEMENT", "SALARIE", "CONTRAT A DUREE DETERMINEE", "TRAVAIL", "CONTRAT DE TRAVAIL" ] }, "MINISTERE": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "TITREFULL": "Décret no 92-18 du 6 janvier 1992 relatif aux associations de services aux personnes" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000356126", "NOR": "TEFE9104240D", "NUM": "92-18", "DATE_PUBLI": "1992-01-08", "DATE_TEXTE": "1992-01-06", "ORIGINE_PUBLI": "JORF n°6 du 8 janvier 1992", "PAGE_DEB_PUBLI": 397 } }, "META_COMMUN": { "ID": "JORFTEXT000000356126", "URL": "texte/version/JORF/TEXT/00/00/00/35/61/JORFTEXT000000356126.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX99218" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget, du ministre du travail, de l'emploi et de la formation professionnelle et du ministre des affaires sociales et de l'intégration,
Vu l'article L. 129-1 du code du travail;
Vu le code général des impôts,
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 6 janvier 1992.
\n

EDITH CRESSON

Par le Premier ministre:

Le ministre du travail, de l'emploi et de la formation professionnelle,
\n
MARTINE AUBRY

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre de l'intérieur,
PHILIPPE MARCHAND

Le ministre des affaires sociales et de l'intégration,

JEAN-LOUIS BIANCO

Le ministre délégué au budget,
MICHEL CHARASSE
" } } }, "textelr": { "JORFTEXT000000356126": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000356126", "NOR": "TEFE9104240D", "NUM": "92-18", "DATE_PUBLI": "1992-01-08", "DATE_TEXTE": "1992-01-06", "ORIGINE_PUBLI": "JORF n°6 du 8 janvier 1992", "PAGE_DEB_PUBLI": 397 } }, "META_COMMUN": { "ID": "JORFTEXT000000356126", "URL": "texte/struct/JORF/TEXT/00/00/00/35/61/JORFTEXT000000356126.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX99218" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001898634", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000000991605", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002349694", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001378277", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001378278", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001185010", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001570738", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001378279", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001706238", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001512357", "@fin": "2999-01-01", "@num": "Annexe", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000356126", "@fin": "2999-01-01", "@num": "92-18", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000006078541", "@fin": "2999-01-01", "@num": "92-18", "@debut": "1992-01-08" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000356126", "liens_entrants": true }