{ "article": { "LEGIARTI000006218856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006218856", "URL": "article/LEGI/ARTI/00/00/06/21/88/LEGIARTI000006218856.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHAJXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295311", "@num": "140 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295315", "@num": "140 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295328", "@num": "140 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295333", "@num": "140 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295342", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000602744", "@nor": "BUDF0200014D", "@num": "2003-403", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-403 du 29 avril 2003 relatif au traitement des demandes d'exonération de taxe d'apprentissage et modifiant l'annexe II au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000602744", "@c_titre_court": "Décret n°2003-403 du 29 avril 2003" }, { "@fin": "2999-01-01", "#text": "Décret n°2003-403 du 29 avril 2003 relatif au traitement des demandes d'exonération de taxe d'apprentissage et modifiant l'annexe II au code général des impôts", "@debut": "2003-05-02", "@id_txt": "LEGITEXT000005634330", "@c_titre_court": "Décret n°2003-403 du 29 avril 2003" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "@date_publi": "2003-05-02", "@date_signature": "2003-04-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006218856", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001918050", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006295311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295311", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0140ABXXXXXAD" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'articles 12-I B et V de la loi n° 2007-1787 du 20 décembre 2007.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 225, 229", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006218856", "@num": "1", "#text": "Décret n°2003-403 du 29 avril 2003 - art. 1 () JORF 2 mai 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000602744", "@nortexte": "BUDF0200014D", "@numtexte": "2003-403", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-29" }, { "@id": "LEGIARTI000018559053", "@num": "2", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161980", "@fin": "2011-06-07", "#text": "I : Déclaration des employeurs", "@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": "LEGIARTI000006295308", "@fin": "1982-03-30", "@num": "140 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295309", "@fin": "1999-03-31", "@num": "140 A", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295310", "@fin": "2003-05-02", "@num": "140 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295311", "@fin": "2008-04-03", "@num": "140 A", "@etat": "PERIME", "@debut": "2003-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article 229 du code général des impôts doit indiquer, outre le nom et l'adresse du déclarant :
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1° Le montant global des rémunérations déterminées conformément à l'article 225 du code général des impôts, qui ont été versées par l'employeur ;
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2° Le montant brut de la taxe dont l'employeur est redevable ;
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3° Le montant des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles qui peuvent donner lieu à exonération ;
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4° Le montant du versement à effectuer, le cas échéant, auprès des comptables de la direction générale des impôts.
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La déclaration doit être rédigée sur un imprimé fourni par l'administration.
" } }, "LEGIARTI000006295315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140 C", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295315", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0140ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006218856", "@num": "1", "#text": "Décret n°2003-403 du 29 avril 2003 - art. 1 () JORF 2 mai 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000602744", "@nortexte": "BUDF0200014D", "@numtexte": "2003-403", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-29" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000261609", "#text": "Ordonnance 2005-1512 2005-12-07 art. 26 II, IV JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "PEREMPTION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323327", "@num": "26", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 26 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "PEREMPTION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161981", "@fin": "2006-01-01", "#text": "II : Demande d'exonération.", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006295313", "@fin": "1988-05-06", "@num": "140 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295314", "@fin": "2003-05-02", "@num": "140 C", "@etat": "MODIFIE", "@debut": "1988-05-06", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295315", "@fin": "2006-01-01", "@num": "140 C", "@etat": "PERIME", "@debut": "2003-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande d'exonération, rédigée sur des imprimés d'un modèle agréé, doit être jointe à la déclaration accompagnée, le cas échéant, du reçu délivré par l'organisme bénéficiaire des versements.
\n
" } }, "LEGIARTI000006295328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-02", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295328", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295328.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0140AGXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quater B quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006218856", "@num": "1", "#text": "Décret n°2003-403 du 29 avril 2003 - art. 1 () JORF 2 mai 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000602744", "@nortexte": "BUDF0200014D", "@numtexte": "2003-403", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-29" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161981", "@fin": "2006-01-01", "#text": "II : Demande d'exonération.", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006295325", "@fin": "1982-05-11", "@num": "140 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295326", "@fin": "1988-03-02", "@num": "140 F", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295327", "@fin": "2003-05-02", "@num": "140 F", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295328", "@fin": "2004-07-02", "@num": "140 F", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295329", "@fin": "2006-01-01", "@num": "140 F", "@etat": "PERIME", "@debut": "2004-07-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les demandes d'exonération sont transmises par le service des impôts au préfet qui en saisit le comité départemental de l'emploi.
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Ce comité est celui du département du lieu de dépôt de la déclaration.
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Toutefois, pour les personnes ou groupements de personnes mentionnés à l'article 1649 quater B quater du code général des impôts qui relèvent du service chargé des grandes entreprises, ce comité est celui du département du siège de la direction de l'entreprise ou, à défaut, du lieu du principal établissement. S'il s'agit d'un employeur passible de l'impôt sur les sociétés, le comité compétent est celui du département du lieu du principal établissement.
" } }, "LEGIARTI000006295333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-02", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006295333", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0140AHXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006218856", "@num": "1", "#text": "Décret n°2003-403 du 29 avril 2003 - art. 1 () JORF 2 mai 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000602744", "@nortexte": "BUDF0200014D", "@numtexte": "2003-403", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-04-29" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161981", "@fin": "2006-01-01", "#text": "II : Demande d'exonération.", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006295330", "@fin": "1982-05-11", "@num": "140 G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295331", "@fin": "1988-03-02", "@num": "140 G", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295332", "@fin": "2003-05-02", "@num": "140 G", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295333", "@fin": "2004-07-02", "@num": "140 G", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006295334", "@fin": "2006-01-01", "@num": "140 G", "@etat": "PERIME", "@debut": "2004-07-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision du comité départemental est motivée. Le préfet notifie la décision à l'intéressé ainsi que, en cas de rejet, au service des impôts.
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Le requérant doit indiquer, dans son recours, s'il demande à surseoir au paiement de la partie contestée de la taxe, et ce, sous réserve de la constitution de garanties dans les conditions déterminées par les articles L. 277 à L. 279 et R. 277-3 à R. 277-6 du livre des procédures fiscales.
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Le président de la commission spéciale de la taxe d'apprentissage notifie au comptable de la direction générale des impôts chargé du recouvrement, par l'intermédiaire du directeur des services fiscaux du département, les pourvois qui contiennent une demande de sursis de paiement, en indiquant le montant de la partie de la taxe dont il est demandé exonération.
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Article 1 ENTIEREMENT_MODIF (Décret n° 2003-403 du 29 avril 2003 relatif au traitement des demandes d'exonération de taxe d'apprentissage et modifiant l'annexe II au code général des impôts)