Décret n° 2015-543 du 18 mai 2015 relatif à la dématérialisation des déclarations de revenus professionnels et du paiement des cotisations et contributions sociales des personnes non salariées des professions agricoles
| Jurisdiction | France |
| Enactment Date | 18 mai 2015 |
| Record Number | JORFTEXT000030611441 |
| Date de publication | 19 mai 2015 |
| Publication au Gazette officiel | JORF n°0114 du 19 mai 2015 |
| Court | Ministère de l'agriculture, de l'agroalimentaire et de la forêt |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2015/5/18/AGRS1501735D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2015/5/18/2015-543/jo/texte |
Publics concernés : personnes non salariées des professions agricoles.
Objet : recouvrement des cotisations et contributions sociales des non-salariés agricoles.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.
Notice : l'article 29 de la loi n° 2014-1554 du 22 décembre 2014 de financement de la sécurité sociale pour 2015 a instauré, à destination des non-salariés agricoles et en fonction d'un seuil de revenus professionnels, une obligation de dématérialisation des déclarations des revenus professionnels et de paiement des cotisations et contributions sociales. Le décret fixe ce seuil à un montant de revenus professionnels de 10 000 euros.
Références : le présent décret est pris pour l'application de l'article 29 de la loi n° 2014-1554 du 22 décembre 2014 de financement de la sécurité sociale pour 2015. Le code rural et de la pêche maritime peut être consulté, dans sa rédaction issue de cette modification, sur le site de Légifrance. (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre de l'agriculture, de l'agroalimentaire et de la forêt, porte-parole du Gouvernement,
Vu le code rural et de la pêche maritime, notamment son article L. 731-13-2 ;
Vu l'avis du conseil central d'administration de la mutualité sociale agricole en date du 19 février 2015,
Décrète :
Le titre III du livre VII du code rural et de la pêche maritime est...
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