{ "article": { "LEGIARTI000006246181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006246181", "URL": "article/LEGI/ARTI/00/00/06/24/61/LEGIARTI000006246181.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFHHRXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018517014", "@num": "D118-6", "#text": "Code du travail - art. D118-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517011", "@num": "D118-7", "#text": "Code du travail - art. D118-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644022", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000813666", "@nor": "SOCF0511691D", "@num": "2005-1341", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2005-1341 du 28 octobre 2005 relatif à l'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000813666", "@c_titre_court": "Décret n°2005-1341 du 28 octobre 2005" }, { "@fin": "2999-01-01", "#text": "Décret n°2005-1341 du 28 octobre 2005 relatif à l'apprentissage.", "@debut": "2005-10-30", "@id_txt": "LEGITEXT000006052624", "@c_titre_court": "Décret n°2005-1341 du 28 octobre 2005" } ], "@ministere": "MINISTERE DE L'EMPLOI, DE LA COHESION SOCIALE ET DU LOGEMENT", "@date_publi": "2005-10-30", "@date_signature": "2005-10-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006246181", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001100145", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000018517007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D118-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000018517007", "URL": "article/LEGI/ARTI/00/00/18/51/70/LEGIARTI000018517007.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671169", "@num": "1", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 1", "@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": "LEGIARTI000006246181", "@num": "1", "#text": "Décret n°2005-1341 du 28 octobre 2005 - art. 1 () JORF 30 octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000018255681", "@num": "9", "#text": "Décret n°2008-244\n du 7 mars 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523563", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523561", "@num": "R6241-23", "#text": "Code du travail - art. R6241-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523559", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018517022", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières", "@debut": "2005-09-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018517058", "@fin": "2008-05-01", "#text": "Titre Ier : Contrats d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123849", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018517007", "@fin": "2008-05-01", "@num": "D118-8", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve d'avoir satisfait aux dispositions de l'article L. 118-3 du code du travail, les employeurs assujettis à la taxe d'apprentissage doivent répartir les dépenses en faveur des premières formations technologiques et professionnelles prévues à l'article 1er de la loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles selon les niveaux de formation ainsi définis :
\n
1° Catégorie A : niveaux IV et V ;
\n
2° Catégorie B : niveaux II et III ;
\n
3° Catégorie C : niveau I.
\n
Les pourcentages affectés aux niveaux de formation sont les suivants :
\n
a) Catégorie A : 40 % ;
\n
b) Catégorie B : 40 % ;
\n
c) Catégorie C : 20 %.
\n
Les formations définies au premier alinéa bénéficient de versements correspondant au niveau de formation dans lequel elles se situent. Elles peuvent également bénéficier du pourcentage affecté à un niveau voisin.
" } }, "LEGIARTI000018517011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D118-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000018517011", "URL": "article/LEGI/ARTI/00/00/18/51/70/LEGIARTI000018517011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret n°73-1048 du 15 novembre 1973, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006246181", "@num": "1", "#text": "Décret n°2005-1341 du 28 octobre 2005 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000006246184", "@num": "4", "#text": "Décret n°2005-1341 du 28 octobre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000018255681", "@num": "9", "#text": "Décret n°2008-244\n du 7 mars 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006298620", "@num": "50-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523597", "@num": "D6241-8", "#text": "Code du travail - art. D6241-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018517022", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières", "@debut": "2005-09-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018517058", "@fin": "2008-05-01", "#text": "Titre Ier : Contrats d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123849", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018517011", "@fin": "2008-05-01", "@num": "D118-7", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la fraction de taxe d'apprentissage obligatoirement réservée au développement de l'apprentissage en application de l'article L. 118-3 est fixé à 52 % de la taxe due en raison des salaires versés pendant l'année considérée.
\n
" } }, "LEGIARTI000018517014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D118-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000018517014", "URL": "article/LEGI/ARTI/00/00/18/51/70/LEGIARTI000018517014.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret n°73-1048 du 15 novembre 1973, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000813666", "#text": "Décret 2005-1341 2005-10-28 art. 4 : Les dispositions de l'article D118-6 sont applicables à la taxe d'apprentissage assise sur les salaires versés à compter du 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000006246181", "@num": "1", "#text": "Décret n°2005-1341 du 28 octobre 2005 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000006246184", "@num": "4", "#text": "Décret n°2005-1341 du 28 octobre 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000018255681", "@num": "9", "#text": "Décret n°2008-244\n du 7 mars 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000018523595", "@num": "D6241-9", "#text": "Code du travail - art. D6241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018517022", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières", "@debut": "2005-09-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018517058", "@fin": "2008-05-01", "#text": "Titre Ier : Contrats d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123849", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018517014", "@fin": "2008-05-01", "@num": "D118-6", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la fraction de taxe d'apprentissage versée au Trésor public en application du premier alinéa de l'article L. 118-2-2 est fixé à 22 % de la taxe due en raison des salaires versés pendant l'année précédente.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000018517014", "cible": false, "cidtexte": "JORFTEXT000000813666", "id": "LEGIARTI000006246181", "typelien": "CREATION" }, { "article_id": "LEGIARTI000018517011", "cible": false, "cidtexte": "JORFTEXT000000813666", "id": "LEGIARTI000006246181", "typelien": "CREATION" }, { "article_id": "LEGIARTI000018517007", "cible": false, "cidtexte": "JORFTEXT000000813666", "id": "LEGIARTI000006246181", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006246181", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2005-1341 du 28 octobre 2005 relatif à l'apprentissage)