Arrêté du 24 décembre 2014 portant modification de l'arrêté du 13 novembre 1963 modifié pris pour l'application du décret du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac
Jurisdiction | France |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2014/12/24/FCPD1430421A/jo/texte |
Record Number | JORFTEXT000030003046 |
Date de publication | 31 décembre 2014 |
Publication au Gazette officiel | JORF n°0302 du 31 décembre 2014 |
Court | Ministère des finances et des comptes publics |
Enactment Date | 24 décembre 2014 |
Publics concernés : personnes physiques et gérants des sociétés en nom collectif agréés en qualité de gérants de débits de tabac ordinaires.
Objet : modification de la valeur d'achat du point.
Entrée en vigueur : le texte entre en vigueur au 1er janvier 2015.
Notice : le présent arrêté fixe pour 2015 la valeur d'achat du point. Sa valeur doit être portée à 3,67 euros afin de préserver le taux de rendement du régime à son taux de 2005.
Références : le présent arrêté modifie l'arrêté du 13 novembre 1963 modifié, pris pour l'application du décret du 30 octobre 1963 modifié relatif au régime d'allocations viagères des gérants de débits de tabac.
Le secrétaire d'Etat chargé du budget,
Vu le décret n° 63-1104 du 30 octobre 1963 modifié relatif au régime d'allocations viagères des gérants de débits de tabac ;
Vu l'arrêté du 13 novembre 1963 modifié, pris pour l'application du décret du 30 octobre 1963 modifié...
Pour continuer la lecture
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