{ "article": { "LEGIARTI000006303800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231 bis P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303800", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303800.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AQXXXXXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "LEGIARTI000006319192", "@num": "46", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 46 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-09-12 5L-5-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303800", "@fin": "2006-01-01", "@num": "231 bis P", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303801", "@fin": "2008-05-01", "@num": "231 bis P", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018619609", "@fin": "2999-01-01", "@num": "231 bis P", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rémunérations versées par un particulier pour l'emploi d'un seul salarié à domicile dans les conditions prévues à l'article 199 sexdecies ou d'une seule assistante maternelle dans les conditions prévues par la loi n° 77-505 du 17 mai 1977 relative aux assistantes maternelles sont exonérées de taxe sur les salaires.
\n
La même exonération s'applique pour l'emploi de plusieurs salariés à domicile dont la présence au domicile de l'employeur est nécessitée par l'obligation pour ce dernier ou toute autre personne présente à son foyer de recourir à l'assistance d'une tierce personne pour accomplir les actes ordinaires de la vie.
" } }, "LEGIARTI000006307818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1981-08-04", "DATE_DEBUT": "1979-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006307818", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307818.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0080AEXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704554", "#text": "LOI 77-505 1977-05-17", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "LEGIARTI000006317219", "@num": "1", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 1 (V) JORF 22 DECEMBRE 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000022326367", "@num": "108", "#text": "LOI n°2008-1330 du 17 décembre 2008 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGIARTI000022324858", "@num": "3", "#text": "LOI n°2010-625\n du 9 juin 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022323975", "@nortexte": "MTSX1001402L", "@numtexte": "2010-625", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-06-09" }, { "@id": "LEGIARTI000038236636", "@num": "4", "#text": "Décret n°2019-198 du 15 mars 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038234868", "@nortexte": "CPAS1834261D", "@numtexte": "2019-198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-15" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@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": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650747", "@num": "L773-10", "#text": "Code du travail - art. L773-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179865", "@fin": "1989-07-14", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006307818", "@fin": "1981-08-04", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307819", "@fin": "2005-06-28", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307820", "@fin": "2008-04-03", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "2005-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620295", "@fin": "2011-06-12", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024189561", "@fin": "2999-01-01", "@num": "80 sexies", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'assiette de l'impôt sur le revenu dont sont redevables les assistantes maternelles régies par la loi n° 77-505 du 17 mai 1977, le revenu brut à retenir est égal à la différence entre, d'une part, le total des sommes versées tant à titre de rémunération que d'indemnités pour l'entretien et l'hébergement des enfants et, d'autre part, une somme égale à trois fois le montant horaire du salaire minimum de croissance, par jour et pour chacun des enfants qui leur sont confiés.
\n
Cette somme est portée à quatre fois le montant horaire du salaire minimum de croissance par jour et par enfant ouvrant droit à la majoration prévue à l'article L 773-10 du code du travail (1).
\n
(1) Dispositions applicables pour la première fois aux revenus perçus à compter du 1er janvier 1979.
\n
" } }, "LEGIARTI000006307819": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-06-28", "DATE_DEBUT": "1981-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006307819", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307819.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0080AEXXXXXBB" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000036354271", "@num": "204 F", "#text": "Code général des impôts, CGI. - art. 204 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650747", "@num": "L773-10", "#text": "Code du travail - art. L773-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000038236636", "@num": "4", "#text": "Décret n°2019-198 du 15 mars 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038234868", "@nortexte": "CPAS1834261D", "@numtexte": "2019-198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-15" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "#text": "Edition du 1er septembre 1982", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "LEGIARTI000006273640", "@num": "2", "#text": "Loi n°81-734 du 3 août 1981 - art. 2 () JORF 4 août Finances rectificative pour 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000022326367", "@num": "108", "#text": "LOI n°2008-1330 du 17 décembre 2008 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGIARTI000022324858", "@num": "3", "#text": "LOI n°2010-625\n du 9 juin 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022323975", "@nortexte": "MTSX1001402L", "@numtexte": "2010-625", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-06-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197199", "@fin": "2999-01-01", "#text": "1 : Définition des revenus imposables", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307818", "@fin": "1981-08-04", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307819", "@fin": "2005-06-28", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307820", "@fin": "2008-04-03", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "2005-06-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620295", "@fin": "2011-06-12", "@num": "80 sexies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024189561", "@fin": "2999-01-01", "@num": "80 sexies", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'assiette de l'impôt sur le revenu dont sont redevables les assistantes maternelles régies par la loi n° 77-505 du 17 mai 1977, le revenu brut à retenir est égal à la différence entre, d'une part, le total des sommes versées tant à titre de rémunération que d'indemnités pour l'entretien et l'hébergement des enfants et, d'autre part, une somme égale à trois fois le montant horaire du salaire minimum de croissance, par jour et pour chacun des enfants qui leur sont confiés.
\n
Cette somme est portée à quatre fois le montant horaire du salaire minimum de croissance par jour et par enfant ouvrant droit à la majoration prévue à l'article L. 773-10 du code du travail.
\n
Pour les revenus perçus depuis le 1er janvier 1980, il est ajouté aux sommes prévues ci-dessus une somme égale à une fois le montant horaire du salaire minimum de croissance lorsque la durée de garde de l'enfant est de vingt-quatre heures consécutives.
\n
Le montant de l'abattement retenu pour déterminer la rémunération imposable des assistantes maternelles ne peut excéder le total des sommes versées tant à titre de rémunération que d'indemnités pour l'entretien et l'hébergement des enfants.
" } }, "LEGIARTI000006317219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006317219", "URL": "article/LEGI/ARTI/00/00/06/31/72/LEGIARTI000006317219.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBEXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000705483", "#text": "LOI 81-734 1981-08-03 FINANCES RECTIFICATIVE POUR 1981 JORF 4 AOUT 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000006307818", "@num": "80 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650747", "@num": "L773-10", "#text": "Code du travail - art. L773-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000516622", "@num": "79-1102", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-1102 du 21 décembre 1979 DE FINANCES RECTIFICATIVE POUR 1979", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000516622", "@c_titre_court": "Loi n°79-1102 du 21 décembre 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-1102 du 21 décembre 1979 DE FINANCES RECTIFICATIVE POUR 1979 (1)", "@debut": "1979-12-22", "@id_txt": "LEGITEXT000006068649", "@c_titre_court": "Loi n° 79-1102 du 21 décembre 1979" } ], "@date_publi": "1979-12-22", "@date_signature": "1979-12-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317219", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1981-08-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'assiette de l'impôt sur le revenu dont sont redevables les assistantes maternelles régies par la loi n. 77-505 du 17 mai 1977, le revenu brut à retenir est égal à la différence entre, d'une part, le total des sommes versées tant à titre de rémunération que d'indemnités pour l'entretien et l'hébergement des enfants et, d'autre part, une somme égale à trois fois le montant horaire du salaire minimum de croissance, par jour et pour chacun des enfants qui leur sont confiés.
\n
Cette somme est portée à quatre fois le montant horaire du salaire minimum de croissance par jour et par enfant ouvrant droit à la majoration prévue à l'article L. 773-10 du code du travail.
\n
Pour les revenus perçus depuis le 1er janvier 1980, il est ajouté aux sommes prévues ci-dessus une somme égale à une fois le montant horaire du salaire minimum de croissance lorsque la durée de garde de l'enfant est de vingt-quatre heures consécutives.
\n
Le montant de l'abattement retenu pour déterminer la rémunération imposable des assistantes maternelles régies par la loi n° 77-505 du 17 mai 1977 ne peut excéder le total des sommes versées tant à titre de rémunération que d'indemnités pour l'entretien et l'hébergement des enfants.
" } }, "LEGIARTI000006666004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-05-27", "DATE_DEBUT": "1992-11-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006666004", "URL": "article/LEGI/ARTI/00/00/06/66/60/LEGIARTI000006666004.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEHR1XXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "LEGITEXT000006062877", "#text": "Décret n°78-473 du 29 mars 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000338113", "@numtexte": "78-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-29" }, { "@id": "LEGIARTI000006664878", "@num": "2", "#text": "Décret n°78-473 du 29 mars 1978 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338113", "@numtexte": "78-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-29" }, { "@id": "LEGIARTI000006664880", "@num": "3", "#text": "Décret n°78-473 du 29 mars 1978 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338113", "@numtexte": "78-473", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-29" }, { "@id": "JORFTEXT000000338113", "#text": "Décret 78-473 1978-03-29", "@sens": "source", "@cidtexte": "JORFTEXT000000338113", "@numtexte": "78-473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-29" }, { "@id": "JORFTEXT000000412528", "#text": "Décret 2003-462 2003-05-21 art. 5 54° JORF 27 mai 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000412528", "@nortexte": "SANP0321523D", "@numtexte": "2003-462", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006101875", "@fin": "2003-05-27", "#text": "Titre III : Dispositions diverses et transitoires.", "@debut": "1992-11-29" } ] }, "@cid": "JORFTEXT000000162539", "@nor": "SPSA9202616D", "@num": "92-1245", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-1245 du 27 novembre 1992 relatif à la rémunération et à la formation des assistants maternels et assistantes maternelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000162539", "@c_titre_court": "Décret n°92-1245 du 27 novembre 1992" }, { "@fin": "2010-09-19", "#text": "Décret n°92-1245 du 27 novembre 1992 relatif à la rémunération et à la formation des assistants maternels et assistantes maternelles", "@debut": "1992-11-29", "@id_txt": "LEGITEXT000006080410", "@c_titre_court": "Décret n°92-1245 du 27 novembre 1992" } ], "@ministere": "MINISTERE DE L'AGRICULTURE ET DE LA FORET", "@date_publi": "1992-11-29", "@date_signature": "1992-11-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006666004", "@fin": "2003-05-27", "@num": "14", "@etat": "ABROGE", "@debut": "1992-11-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le décret n° 78-473 du 29 mars 1978 pris en application de la loi n° 77-505 du 17 mai 1977 relative aux assistantes maternelles est abrogé à compter du 1er janvier 1993.
\n
" } }, "LEGIARTI000006692475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L169", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-05-18", "DATE_DEBUT": "1953-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006692475", "URL": "article/LEGI/ARTI/00/00/06/69/24/LEGIARTI000006692475.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPAOXXXXXXX1X169L00AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503843", "#text": "Décret 53-1001 1953-10-05 (Décret de codification)", "@sens": "source", "@cidtexte": "JORFTEXT000000503843", "@numtexte": "53-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-10-05" }, { "@id": "LEGIARTI000006709963", "@num": "1", "#text": "Décret n°62-840 du 19 juillet 1962 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000325300", "@numtexte": "62-840", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-07-19" }, { "@id": "LEGIARTI000006709981", "@num": "11", "#text": "Décret n°62-840 du 19 juillet 1962 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000325300", "@numtexte": "62-840", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-07-19" }, { "@id": "LEGIARTI000006762742", "@num": "4", "#text": "Décret n°72-532 du 29 juin 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674351", "@numtexte": "72-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-29" }, { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17 art. 5 JORF 18 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "LEGIARTI000006683168", "@num": "9", "#text": "Décret n°78-474 du 29 mars 1978 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702796", "@numtexte": "78-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-29" }, { "@id": "LEGIARTI000006718308", "@num": "19", "#text": "Arrêté du 5 novembre 1975 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072870", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1975-11-05" }, { "#text": "Loi 58-356 1958-04-03 (Loi de validation)", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185399", "@fin": "1977-05-18", "#text": "Paragraphe 1 : Conditions exigées des nourrices ou gardiennes.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006171683", "@fin": "1977-05-18", "#text": "Section 3 : Placement de l'enfant en nourrice ou en garde", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155172", "@fin": "1989-12-19", "#text": "Chapitre 4 : Protection des enfants", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140667", "@fin": "1989-12-19", "#text": "Titre 1 : Protection maternelle et infantile.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125364", "@fin": "1989-12-19", "#text": "Livre 2 : Protection sanitaire de la famille et de l'enfance", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103420", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1953-10-07" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006692475", "@fin": "1977-05-18", "@num": "L169", "@etat": "ABROGE", "@debut": "1953-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Article abrogé
\n
" } }, "LEGIARTI000006692476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L170", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-05-18", "DATE_DEBUT": "1953-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006692476", "URL": "article/LEGI/ARTI/00/00/06/69/24/LEGIARTI000006692476.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPAOXXXXXXX1X170L00AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503843", "#text": "Décret 53-1001 1953-10-05 (Décret de codification)", "@sens": "source", "@cidtexte": "JORFTEXT000000503843", "@numtexte": "53-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-10-05" }, { "@id": "LEGIARTI000006692473", "@num": "L167", "#text": "Code de la santé publique - art. L167 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 58-356 1958-04-03 (Loi de validation)", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17 art. 5 JORF 18 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185399", "@fin": "1977-05-18", "#text": "Paragraphe 1 : Conditions exigées des nourrices ou gardiennes.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006171683", "@fin": "1977-05-18", "#text": "Section 3 : Placement de l'enfant en nourrice ou en garde", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155172", "@fin": "1989-12-19", "#text": "Chapitre 4 : Protection des enfants", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140667", "@fin": "1989-12-19", "#text": "Titre 1 : Protection maternelle et infantile.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125364", "@fin": "1989-12-19", "#text": "Livre 2 : Protection sanitaire de la famille et de l'enfance", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103420", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1953-10-07" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006692476", "@fin": "1977-05-18", "@num": "L170", "@etat": "ABROGE", "@debut": "1953-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Article abrogé
\n
" } }, "LEGIARTI000006692478": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L172", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-05-18", "DATE_DEBUT": "1953-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006692478", "URL": "article/LEGI/ARTI/00/00/06/69/24/LEGIARTI000006692478.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPAOXXXXXXX1X172L00AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503843", "#text": "Décret 53-1001 1953-10-05 (Décret de codification)", "@sens": "source", "@cidtexte": "JORFTEXT000000503843", "@numtexte": "53-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-10-05" }, { "#text": "Loi 58-356 1958-04-03 (Loi de validation)", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17 art. 5 JORF 18 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185400", "@fin": "1977-05-18", "#text": "Paragraphe 2 : Déclarations obligatoires en cas de placement de l'enfant en nourrice ou en garde.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006171683", "@fin": "1977-05-18", "#text": "Section 3 : Placement de l'enfant en nourrice ou en garde", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155172", "@fin": "1989-12-19", "#text": "Chapitre 4 : Protection des enfants", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140667", "@fin": "1989-12-19", "#text": "Titre 1 : Protection maternelle et infantile.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125364", "@fin": "1989-12-19", "#text": "Livre 2 : Protection sanitaire de la famille et de l'enfance", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103420", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1953-10-07" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006692478", "@fin": "1977-05-18", "@num": "L172", "@etat": "ABROGE", "@debut": "1953-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Article abrogé
\n
" } }, "LEGIARTI000006692479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L173", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-05-18", "DATE_DEBUT": "1953-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006692479", "URL": "article/LEGI/ARTI/00/00/06/69/24/LEGIARTI000006692479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPAOXXXXXXX1X173L00AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503843", "#text": "Décret 53-1001 1953-10-05 (Décret de codification)", "@sens": "source", "@cidtexte": "JORFTEXT000000503843", "@numtexte": "53-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-10-05" }, { "#text": "Loi 58-356 1958-04-03 (Loi de validation)", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17 art. 5 JORF 18 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185400", "@fin": "1977-05-18", "#text": "Paragraphe 2 : Déclarations obligatoires en cas de placement de l'enfant en nourrice ou en garde.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006171683", "@fin": "1977-05-18", "#text": "Section 3 : Placement de l'enfant en nourrice ou en garde", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155172", "@fin": "1989-12-19", "#text": "Chapitre 4 : Protection des enfants", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140667", "@fin": "1989-12-19", "#text": "Titre 1 : Protection maternelle et infantile.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125364", "@fin": "1989-12-19", "#text": "Livre 2 : Protection sanitaire de la famille et de l'enfance", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103420", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1953-10-07" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006692479", "@fin": "1977-05-18", "@num": "L173", "@etat": "ABROGE", "@debut": "1953-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Article abrogé
\n
" } }, "LEGIARTI000006692481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L175", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-05-18", "DATE_DEBUT": "1953-10-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006692481", "URL": "article/LEGI/ARTI/00/00/06/69/24/LEGIARTI000006692481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPAOXXXXXXX1X175L00AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503843", "#text": "Décret 53-1001 1953-10-05 (Décret de codification)", "@sens": "source", "@cidtexte": "JORFTEXT000000503843", "@numtexte": "53-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-10-05" }, { "#text": "Loi 58-356 1958-04-03 (Loi de validation)", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704554", "#text": "Loi 77-505 1977-05-17 art. 5 JORF 18 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185401", "@fin": "1977-05-18", "#text": "Paragraphe 3 : Salaire des nourrices ou gardiennes.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006171683", "@fin": "1977-05-18", "#text": "Section 3 : Placement de l'enfant en nourrice ou en garde", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155172", "@fin": "1989-12-19", "#text": "Chapitre 4 : Protection des enfants", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140667", "@fin": "1989-12-19", "#text": "Titre 1 : Protection maternelle et infantile.", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125364", "@fin": "1989-12-19", "#text": "Livre 2 : Protection sanitaire de la famille et de l'enfance", "@debut": "1953-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103420", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1953-10-07" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006692481", "@fin": "1977-05-18", "@num": "L175", "@etat": "ABROGE", "@debut": "1953-10-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Article abrogé
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317219", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307818", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307819", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006692479", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006692478", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006692481", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006692475", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006692476", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006666004", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303800", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000704554": { "SM": { "CONTENU": "AJOUTE AU CHAPITRE III DU TITRE II DU CODE DE LA FAMILLE ET DE L'AIDE SOCIALE 1 SECTION IV ET V ART. 123-1 A 123-8.
AJOUTE 1 CHAPITRE III AU TITRE VII DU LIVRE VII DU CODE DU TRAVAIL ART. L773-1 A L773-15.
COMPLETE LES ART. L131-1, L143-5, L351-10, L420-1 DU CODE DU TRAVAIL.
ABROGE LES ART. L169, L170, L172, L173 ET L175 DU CODE DE LA LA SANTE PUBLIQUE.
ABROGE LES ART. 67 (AL. 2 ET 3), 68, 71 (PREMIERE PHRASE) DU CODE DE LA FAMILLE ET DE L'AIDE SOCIALE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000338113", "#text": "Décret n°78-473 du 29 mars 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000338113", "@numtexte": "78-473", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-29" }, { "@id": "LEGIARTI000006317219", "@num": "1", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "LEGIARTI000006666004", "@num": "14", "#text": "Décret n°92-1245 du 27 novembre 1992 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000162539", "@nortexte": "SPSA9202616D", "@numtexte": "92-1245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-27" }, { "@id": "LEGIARTI000006303800", "@num": "231 bis P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307818", "@num": "80 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307819", "@num": "80 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692475", "@num": "L169", "#text": "Code de la santé publique - art. 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L175 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°77-505 du 17 mai 1977", "MCS_TXT": { "MC": [ "FAMILLE", "ASSISTANTE MATERNELLE", "CODE DU TRAVAIL", "CODE DE LA SANTE PUBLIQUE", "CODE DE LA FAMILLE ET DE L'ACTION SOCIALE", "INDEMNITE COMPENSATRICE", "SANTE PUBLIQUE", "DELAI-CONGE", "EXERCICE DE LA PROFESSION", "TRAVAIL", "CONTRAT", "REMUNERATION", "CODE" ] }, "TITREFULL": "Loi n°77-505 du 17 mai 1977 RELATIVE AUX ASSISTANTES MATERNELLES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000704554", "NUM": "77-505", "DATE_PUBLI": "1977-05-18", "DATE_TEXTE": "1977-05-17", "ORIGINE_PUBLI": "JORF du 18 mai 1977", "PAGE_DEB_PUBLI": 2815 } }, "META_COMMUN": { "ID": "JORFTEXT000000704554", "URL": "texte/version/JORF/TEXT/00/00/00/70/45/JORFTEXT000000704554.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX977505" } } }, "JORFTEXT000000338113": { "SM": { "CONTENU": "COMPLETE L'INTITULE DU TITRE VII DU LIVRE VII DU CODE DU TRAVAIL (TROISIEME PARTIE : DECRETS) PAR LES MOTS \"ASSISTANTES MATERNELLES\" ET INSERE UN CHAPITRE III (ART. D773-1 A D773-4) ASSISTANTES MATERNELLES." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE A COMPTER DU 01-01-1993" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704554", "#text": "Loi n°77-505 du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704554", "@numtexte": "77-505", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-17" }, { "@id": "LEGIARTI000006713951", "@num": "9", "#text": "Arrêté du 1 octobre 1990 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343769", "@nortexte": "SPSP9002100A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-01" }, { "@id": "LEGIARTI000006713952", "@num": "9", "#text": "Arrêté du 1 octobre 1990 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343769", "@nortexte": "SPSP9002100A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-01" }, { "@id": "JORFTEXT000000162539", "#text": "DECRET92-1245", "@sens": "cible", "@cidtexte": "JORFTEXT000000162539", "@nortexte": "SPSA9202616D", "@numtexte": "92-1245", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-27" }, { "@id": "LEGIARTI000006666004", "@num": "14", "#text": "Décret n°92-1245 du 27 novembre 1992 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000162539", "@nortexte": "SPSA9202616D", "@numtexte": "92-1245", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-11-27" } ] }, "TITRE": "Décret n°78-473 du 29 mars 1978", "MCS_TXT": { "MC": [ "TRAVAIL", "CODE", "CODE DU TRAVAIL", "ASSISTANTE MATERNELLE", "SALAIRE" ] }, "TITREFULL": "Décret n°78-473 du 29 mars 1978 PRIS EN APPLICATION DE LA LOI 77505 DU 17-05-1977 RELATIVE AUX ASSISTANTES MATERNELLES ET CONCERNANT LEUR REMUNERATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000338113", "NUM": "78-473", "DATE_PUBLI": "1978-04-01", "DATE_TEXTE": "1978-03-29", "ORIGINE_PUBLI": "JORF du 1 avril 1978", "PAGE_DEB_PUBLI": 1417 } }, "META_COMMUN": { "ID": "JORFTEXT000000338113", "URL": "texte/version/JORF/TEXT/00/00/00/33/81/JORFTEXT000000338113.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX978473" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000338113", "cible": false, "cidtexte": "JORFTEXT000000704554", "id": "JORFTEXT000000704554", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000000338113": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000338113", "NUM": "78-473", "DATE_PUBLI": "1978-04-01", "DATE_TEXTE": "1978-03-29", "ORIGINE_PUBLI": "JORF du 1 avril 1978", "PAGE_DEB_PUBLI": 1417 } }, "META_COMMUN": { "ID": "JORFTEXT000000338113", "URL": "texte/struct/JORF/TEXT/00/00/00/33/81/JORFTEXT000000338113.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX978473" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000338113", "@fin": "2999-01-01", "@num": "78-473", "@debut": "2999-01-01" } }, { "@etat": "ABROGE", "LIEN_TXT": { "@id": "LEGITEXT000006062877", "@fin": "1992-11-29", "@num": "78-473", "@debut": "1978-04-01" } } ] } }, "JORFTEXT000000704554": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000704554", "NUM": "77-505", "DATE_PUBLI": "1977-05-18", "DATE_TEXTE": "1977-05-17", "ORIGINE_PUBLI": "JORF du 18 mai 1977", "PAGE_DEB_PUBLI": 2815 } }, "META_COMMUN": { "ID": "JORFTEXT000000704554", "URL": "texte/struct/JORF/TEXT/00/00/00/70/45/JORFTEXT000000704554.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX977505" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001117891", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002480165", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002080859", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000704554", "@fin": "2999-01-01", "@num": "77-505", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000704554", "liens_entrants": true }