{ "article": { "LEGIARTI000006210792": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006210792", "URL": "article/LEGI/ARTI/00/00/06/21/07/LEGIARTI000006210792.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEH9RXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294128", "@num": "140 K ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 K ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294132", "@num": "140 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805575", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806028", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000589256", "@nor": "MESF0210490D", "@num": "2002-597", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2002-597 du 24 avril 2002 relatif au financement des centres de formation d'apprentis et des sections d'apprentissage et à la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000589256", "@c_titre_court": "Décret n°2002-597 du 24 avril 2002" }, { "@fin": "2999-01-01", "#text": "Décret n°2002-597 du 24 avril 2002 relatif au financement des centres de formation d'apprentis et des sections d'apprentissage et à la taxe d'apprentissage", "@debut": "2002-04-27", "@id_txt": "LEGITEXT000005632744", "@c_titre_court": "Décret n°2002-597 du 24 avril 2002" } ], "@ministere": "MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE", "@date_publi": "2002-04-27", "@date_signature": "2002-04-24" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006210792", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001434274", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006294128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140 K ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294128", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294128.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0140ALXXXXXCC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 226 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 140 K", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006210792", "@num": "11", "#text": "Décret n°2002-597 du 24 avril 2002 - art. 11 () JORF 27 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000589256", "@nortexte": "MESF0210490D", "@numtexte": "2002-597", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000228494", "#text": "Décret 2002-1207 2002-09-27", "@sens": "source", "@cidtexte": "JORFTEXT000000228494", "@nortexte": "BUDF0200026D", "@numtexte": "2002-1207", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-27" }, { "@id": "LEGIARTI000006806024", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161983", "@fin": "2999-01-01", "#text": "III : Modalités de versement et exonérations", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146657", "@fin": "2999-01-01", "#text": "Chapitre II bis : Taxe d'apprentissage", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294126", "@fin": "1999-03-31", "@num": "140 K ter", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294127", "@fin": "2002-08-31", "@num": "140 K ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294128", "@fin": "2006-01-01", "@num": "140 K ter", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006294129", "@fin": "2009-04-10", "@num": "140 K ter", "@etat": "PERIME", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit à l'article R. 119-5 du code du travail, le montant de la fraction de la taxe d'apprentissage obligatoirement réservée à une péréquation entre les centres de formation d'apprentis ou sections d'apprentissage en application de l'article 226 B du code général des impôts est fixé à 10 % de la taxe due en raison des rémunérations versées pendant l'année précédente.
\n
Le versement au Trésor public prévu à l'article 226 B du code général des impôts s'impute sur la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage mentionnée à l'article 140 K ; il est effectué préalablement à toutes les dépenses libératoires.
" } }, "LEGIARTI000006294132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294132", "URL": "article/LEGI/ARTI/00/00/06/29/41/LEGIARTI000006294132.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0140ANXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671186", "@num": "9", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006210792", "@num": "11", "#text": "Décret n°2002-597 du 24 avril 2002 - art. 11 () JORF 27 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000589256", "@nortexte": "MESF0210490D", "@numtexte": "2002-597", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000228494", "#text": "Décret 2002-1207 2002-09-27", "@sens": "source", "@cidtexte": "JORFTEXT000000228494", "@nortexte": "BUDF0200026D", "@numtexte": "2002-1207", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-27" }, { "@id": "LEGIARTI000006805574", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161984", "@fin": "2012-05-24", "#text": "IV : Régimes spéciaux.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146657", "@fin": "2999-01-01", "#text": "Chapitre II bis : Taxe d'apprentissage", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294130", "@fin": "1998-04-22", "@num": "140 M", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294131", "@fin": "2002-08-31", "@num": "140 M", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294132", "@fin": "2006-01-01", "@num": "140 M", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006294133", "@fin": "2012-05-07", "@num": "140 M", "@etat": "PERIME", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit à l'article R. 119-33-1 du code du travail, dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, et conformément aux dispositions de l'article 9 de la loi n° 71-578 du 16 juillet 1971, le taux de la taxe d'apprentissage est réduit au montant, fixé à l'article 140 K, de la fraction de cette taxe réservée au développement de l'apprentissage.
\n
Les versements effectués au titre des articles 140 K bis et 140 K ter s'imputent sur cette fraction. Le montant du versement mentionné à l'article 140 K ter est de 25 % de ladite fraction.
" } }, "LEGIARTI000006805575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-33-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-11-10", "DATE_DEBUT": "2002-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006805575", "URL": "article/LEGI/ARTI/00/00/06/80/55/LEGIARTI000006805575.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0119R0330XX1B" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671186", "@num": "9", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006210792", "@num": "11", "#text": "Décret n°2002-597 du 24 avril 2002 - art. 11 () JORF 27 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000589256", "@nortexte": "MESF0210490D", "@numtexte": "2002-597", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "LEGIARTI000006805562", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806024", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294133", "@num": "140 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018505788", "@fin": "2008-05-01", "#text": "C - Mesures particulières aux départements du Haut-Rhin, du Bas-Rhin et de la Moselle.", "@debut": "1988-10-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018505827", "@fin": "2008-05-01", "#text": "Chapitre IX : Dispositions diverses", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506151", "@fin": "2008-05-01", "#text": "Titre Ier : Contrat d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506203", "@fin": "2008-05-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006805574", "@fin": "2002-04-27", "@num": "R119-33-1", "@etat": "MODIFIE", "@debut": "1997-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006805575", "@fin": "2005-11-10", "@num": "R119-33-1", "@etat": "MODIFIE", "@debut": "2002-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018505773", "@fin": "2008-05-01", "@num": "R119-33-1", "@etat": "ABROGE", "@debut": "2005-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, et conformément aux dispositions de l'article 9 de la loi n° 71-578 du 16 juillet 1971, le taux de la taxe d'apprentissage est réduit au montant, fixé à l'article R. 119-1, de la fraction de cette taxe réservée au développement de l'apprentissage.
\n
Les versements effectués au titre des articles R. 119-4 et R. 119-5 s'imputent sur cette fraction. Le montant du versement mentionné à l'article R. 119-5 est de 25 % de ladite fraction.
" } }, "LEGIARTI000006806028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-11-10", "DATE_DEBUT": "2002-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006806028", "URL": "article/LEGI/ARTI/00/00/06/80/60/LEGIARTI000006806028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0119R0050XX0E" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006210792", "@num": "11", "#text": "Décret n°2002-597 du 24 avril 2002 - art. 11 () JORF 27 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000589256", "@nortexte": "MESF0210490D", "@numtexte": "2002-597", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805562", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805616", "@num": "R119-29", "#text": "Code du travail - art. R119-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806017", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805575", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806022", "@num": "R119-4", "#text": "Code du travail - art. 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Le montant de la fraction de la taxe d'apprentissage obligatoirement réservée à une péréquation entre les centres de formation d'apprentis ou sections d'apprentissage en application de l'article L. 118-2-2 est fixé à 10 % de la taxe due en raison des salaires versés pendant l'année précédente.
\n
Le versement au Trésor public prévu à l'article L. 118-2-2 s'impute sur la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage mentionnée à l'article R. 119-1 ; il est effectué préalablement à toutes les dépenses libératoires.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006294128", "cible": false, "cidtexte": "JORFTEXT000000589256", "id": "LEGIARTI000006210792", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006805575", "cible": false, "cidtexte": "JORFTEXT000000589256", "id": "LEGIARTI000006210792", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006294132", "cible": false, "cidtexte": "JORFTEXT000000589256", "id": "LEGIARTI000006210792", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006806028", "cible": false, "cidtexte": "JORFTEXT000000589256", "id": "LEGIARTI000006210792", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006210792", "liens_entrants": true }

Article 11 ENTIEREMENT_MODIF (Décret n° 2002-597 du 24 avril 2002 relatif au financement des centres de formation d'apprentis et des sections d'apprentissage et à la taxe d'apprentissage)