Décret no 92-347 du 1er avril 1992 relatif à l'application pour l'année 1992 dans le régime de protection sociale des personnes non salariées des professions agricoles de la revalorisation annuelle forfaitaire des valeurs locatives cadastrales des propriétés non bâties
Jurisdiction | France |
Record Number | JORFTEXT000000356522 |
Date de publication | 02 avril 1992 |
Publication au Gazette officiel | JORF n°79 du 2 avril 1992 |
Enactment Date | 01 avril 1992 |
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget, et du ministre de l'agriculture et de la forêt,
Vu le code général des impôts, notamment les articles 1518 bis et 1480;
Vu le code de la sécurité sociale, notamment l'article L.622-1;
Vu le code rural, notamment le livre VII;
Vu la loi no 89-935 du 29 décembre 1989 portant loi de finances pour 1990,
notamment l'article 76;
Vu la loi de finances rectificative pour 1989 no 89-936 du 29 décembre 1989, notamment l'article 34;
Vu le décret no 91-552 du 7 juin 1991 relatif à l'application pour l'année 1991 dans le régime de protection sociale des personnes non salariées des professions agricoles de la revalorisation annuelle forfaitaire des valeurs locatives des propriétés non bâties,
LE COEFFICIENT DE REVALORISATION FORFAITAIRE DES VALEURS LOCATIVES DES PROPRIETES NON BATIES,FIXE A 1 POUR L'ANNEE 1991 PAR L'ART. 76 DE LA LOI 89935 DU 29-12-1989 ET DE L'ART. 34 DE LA LOI 89936 DU 29-12-1989 EST APPLICABLE AU REGIME DE PROTECTION SOCIALE DES PERSONNES NON SALARIEES DES PROFESSIONS AGRICOLES A COMPTER DU 01-01-1992.
APPLICATION DE L'ART. 1518-BIS DU CODE GENERAL DES IMPOTS Décrète:
Art. 1er. - Le coefficient de revalorisation forfaitaire des valeurs locatives des propriétés non bâties, fixé à 1 pour l'année 1991 par l'article 76 de la loi no 89-935 du 29 décembre 1989 et l'article 34 de la loi no 89-936 du 29 décembre 1989 susvisées, est applicable au régime de protection sociale des personnes non salariées...
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