{ "article": { "LEGIARTI000006275213": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006275213", "URL": "article/LEGI/ARTI/00/00/06/27/52/LEGIARTI000006275213.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDYXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227, 224, 163 bis AA, 163 bis B, 158 bis, 199 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000339915", "#text": "Ordonnance 67-821 1967-09-23 art. 34, art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000339915", "@numtexte": "67-821", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006671169", "@num": "1", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000687676", "#text": "Loi 87-1061 1987-12-30 Finances rectificative pour 1987 JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000687676", "#text": "Loi 87-1061 1987-12-30 finances rectificative pour 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006308155", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308463", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308811", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308831", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687676", "@nor": "ECOX8700165L", "@num": "87-1061", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1061 du 30 décembre 1987 DE FINANCES RECTIFICATIVE POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687676", "@c_titre_court": "Loi n°87-1061 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1061 du 30 décembre 1987 de finances rectificative pour 1987 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068984", "@c_titre_court": "Loi n° 87-1061 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275213", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001492316", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Alinéas modificateurs
\n
Cette disposition s'applique aux salaires payés à compter du 1er janvier 1987.
\n
III. Paragraphe modificateur.
" } }, "LEGIARTI000006308155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 bis AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308155", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308155.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 81 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 11 3, art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316112", "@num": "26", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 26 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000018621184", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308153", "@fin": "1986-10-23", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308154", "@fin": "1987-12-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308155", "@fin": "1991-06-24", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308156", "@fin": "1995-10-27", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308157", "@fin": "1999-03-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308158", "@fin": "2001-03-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308159", "@fin": "2002-03-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308160", "@fin": "2005-01-01", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308161", "@fin": "2006-12-31", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308162", "@fin": "2008-04-03", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620014", "@fin": "2008-12-05", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870408", "@fin": "2017-01-01", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028434764", "@fin": "2019-05-24", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038613153", "@fin": "2019-10-01", "@num": "163 bis AA", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038836583", "@fin": "2999-01-01", "@num": "163 bis AA", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les sommes revenant aux salariés au titre de la participation des salariés aux résultats de l'entreprise, en application du chapitre II de l'ordonnance n° 86-1134 du 21 octobre 1986, sont exonérées d'impôt sur le revenu.
\n L'exonération porte seulement sur la moitié des sommes en cause lorsque la durée de l'indisponibilité a été fixée à trois ans. Toutefois, l'exonération est totale lorsque les sommes reçues sont, à la demande des salariés, affectées à un plan d'épargne d'entreprise dans les conditions prévues à l'avant-dernier alinéa de l'article 11 de l'ordonnance du 21 octobre 1986 susvisée. Les dispositions de l'article 26 de cette ordonnance sont alors applicables.
\n Les revenus provenant de sommes attribuées au titre de la participation et recevant la même affectation qu'elles sont exonérés dans les mêmes conditions. Ils se trouvent alors frappés de la même indisponibilité que ces sommes et sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante. Par dérogation aux dispositions des articles 158 bis et 199 ter, les avoirs fiscaux et crédits d'impôt attachés à ces revenus sont restituables. Ils sont exonérés dans les mêmes conditions que ces revenus (1).
\n Après l'expiration de la période d'indisponibilité, l'exonération est toutefois maintenue pour les revenus provenant de sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement extérieurs à l'entreprise tels que ceux-ci sont énumérés au 4 de l'article 11 de l'ordonnance précitée, tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
\n
\n Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des mêmes organismes de placement les sommes initialement investies dans l'entreprise conformément aux dispositions du 3 dudit article 11.
\n Cette exonération est également maintenue dans les mêmes conditions lorsque ces mêmes sommes sont retirées par les salariés pour être affectées à la constitution du capital d'une société ayant pour objet exclusif de racheter tout ou partie du capital de leur entreprise dans les conditions prévues à l'article 83 bis.
\n Pour ouvrir droit aux exonérations prévues au présent article, les accords de participation doivent avoir été déposés à la direction départementale du travail et de l'emploi du lieu où ils ont été conclus.
\n
(1) Annexe II, art. 81 bis.
\n
" } }, "LEGIARTI000006308463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 bis B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308463", "URL": "article/LEGI/ARTI/00/00/06/30/84/LEGIARTI000006308463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 199 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 82", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 chapitre III", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000018533084", "@num": "R3332-31", "#text": "Code du travail - art. R3332-31 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805657", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519331", "@num": "82", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308461", "@fin": "1986-10-23", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308462", "@fin": "1987-12-31", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308463", "@fin": "1991-06-24", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308464", "@fin": "1994-09-02", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308465", "@fin": "1995-10-27", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308466", "@fin": "1999-03-31", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308467", "@fin": "2001-02-20", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308468", "@fin": "2005-01-01", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308469", "@fin": "2008-05-01", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620011", "@fin": "2019-10-01", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836579", "@fin": "2023-03-11", "@num": "163 bis B", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288738", "@fin": "2999-01-01", "@num": "163 bis B", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I Les sommes versées par l'entreprise en application d'un plan d'épargne d'entreprise, constitué conformément aux dispositions du chapitre III de l'ordonnance n° 86-1134 du 21 octobre 1986 sont exonérées de l'impôt sur le revenu établi au nom du salarié. alinéa)
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II Lorsqu'ils sont réemployés dans le plan d'épargne d'entreprise, les revenus du portefeuille collectif ou des titres détenus individuellement qui sont acquis en application de l'ordonnance visée au I sont exonérés de l'impôt sur le revenu. Par dérogation aux dispositions des articles 158 bis et 199 ter, les avoirs fiscaux et crédits d'impôt attachés à ces revenus sont restituables. Ils sont exonérés dans les mêmes conditions que ces revenus.
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Cette exonération est maintenue tant que les salariés ne demandent pas la délivrance des parts ou actions acquises pour leur compte.
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III Un décret en conseil d'Etat fixe les modalités d'application du présent article (1).
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1) Annexe II, art. 82.
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" } }, "LEGIARTI000006308811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-02", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308811", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308811.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0224AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339915", "#text": "Ordonnance 67-821 1967-09-23 art. 34, art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000339915", "@numtexte": "67-821", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000019306111", "@num": "1", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000704926", "#text": "LOI 78-653 1978-06-22 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 33 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 21 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000030543008", "@num": "5", "#text": "Arrêté du 20 juillet 2012 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026263780", "@nortexte": "ETSD1208167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-20" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 206 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 225", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025098120", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527703", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L117-1 A Code du travail L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-594 1955-05-20 ART. 3 IV", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203723", "@fin": "1953-02-08", "@num": "224", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049443966", "@fin": "1979-07-01", "@num": "224", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308809", "@fin": "1978-12-30", "@num": "224", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308810", "@fin": "1987-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308811", "@fin": "1990-01-02", "@num": "224", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308812", "@fin": "1994-09-02", "@num": "224", "@etat": "MODIFIE", "@debut": "1990-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308813", "@fin": "1995-10-27", "@num": "224", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308814", "@fin": "1997-04-11", "@num": "224", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308815", "@fin": "2001-03-31", "@num": "224", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308816", "@fin": "2004-12-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308817", "@fin": "2005-02-24", "@num": "224", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308818", "@fin": "2008-05-01", "@num": "224", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619657", "@fin": "2011-07-31", "@num": "224", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000024430159", "@fin": "2014-01-01", "@num": "224", "@etat": "TRANSFERE", "@debut": "2011-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Il est établi une taxe, dite taxe d'apprentissage, dont le produit est inscrit au budget de l'Etat pour y recevoir l'affectation prévue par la loi (1).
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2. Cette taxe est due :
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1° Par les personnes physiques, ainsi que par les sociétés en nom collectif, en commandite simple et par les sociétés en participation n'ayant pas opté pour le régime applicable aux sociétés par actions et par les sociétés à responsabilité limitée ayant opté pour le régime fiscal des sociétés de personnes dans les conditions prévues à l'article 3-IV du décret n° 55-594 du 20 mai 1955 modifié, lorsque ces personnes et sociétés exercent une activité visée aux articles 34 et 35 ;
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2° Par les sociétés, associations et organismes passibles de l'impôt sur les sociétés en vertu de l'article 206, à l'exception de ceux désignés au 5 de l'article précité, quel que soit leur objet ;
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3° Par les sociétés coopératives de production, transformation, conservation et vente de produits agricoles, ainsi que par leurs unions fonctionnant conformément aux dispositions légales qui les régissent, quelles que soient les opérations poursuivies par ces sociétés ou unions.
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4° Par les groupements d'intérêt économique fonctionnant conformément à l'ordonnance n° 67-821 du 23 septembre 1967 sur les groupements d'intérêt économique et exerçant une activité visée aux articles 34 et 35.
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3. Sont affranchis de la taxe :
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1° Les artisans inscrits au répertoire des métiers et les veuves d'artisans occupant un ou plusieurs apprentis de moins de 20 ans avec lesquels un contrat régulier d'apprentissage a été passé dans les conditions prévues aux articles L 117-1 à L 117-18 du code du travail, lorsque la base annuelle d'imposition déterminée conformément aux dispositions de l'article 225 n'excède pas 20.000 F ;
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2° Les sociétés et personnes morales ayant pour objet exclusif les divers ordres d'enseignement (1)
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(1) Dispositions applicables aux salaires payés à compter du 1er janvier 1987. Antérieurement, seules les sociétés par actions ou à responsabilité limitée étaient affranchies de la taxe.
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" } }, "LEGIARTI000006308831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308831", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308831.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0227AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 226, 226 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006671169", "@num": "1", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000687676", "#text": "Loi 87-1061 1987-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000312164", "#text": "Décret 88-501 1988-05-03", "@sens": "source", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006526192", "@num": "R237-15", "#text": "Code de l'éducation - art. R237-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444366", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203947", "@fin": "1973-11-21", "@num": "227", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308829", "@fin": "1973-11-21", "@num": "227", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308830", "@fin": "1987-12-31", "@num": "227", "@etat": "MODIFIE", "@debut": "1973-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308831", "@fin": "1993-08-18", "@num": "227", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308832", "@fin": "1997-04-11", "@num": "227", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308833", "@fin": "2002-08-31", "@num": "227", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308834", "@fin": "2005-01-19", "@num": "227", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308835", "@fin": "2005-12-08", "@num": "227", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308836", "@fin": "2008-05-01", "@num": "227", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619640", "@fin": "2014-01-01", "@num": "227", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 118-3 du code du travail, les personnes ou entreprises redevables de la taxe d'apprentissage peuvent solliciter des exonérations s'ajoutant à celles indiquées aux articles 226 et 226 bis dans la mesure où elles justifient avoir participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu à l'article L 119-4 du code du travail (1).
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Ces exonérations sont accordées par les comités départementaux de la formation professionnelle, de la promotion sociale et de l'emploi. Un appel est ouvert devant une commission spéciale pour les demandes portant sur un montant supérieur à une somme fixée par décret en Conseil d'Etat (2). Ce décret fixe la composition, l'organisation et les règles de fonctionnement de cette commission.
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Sont accordées, lorsqu'elles ont fait l'objet d'un appel régulier, les exonérations qui ont été refusées par les comités départementaux depuis l'entrée en vigueur de la loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles jusqu'à celle de la loi de finances rectificative pour 1987 (n° 87-1061 du 30 décembre 1987) pour le seul motif du non-respect des barèmes de répartitions prévus à l'article 1er de la loi n° 71-578 du 16 juillet 1971 précitée ou de la fraction de la taxe obligatoirement réservée au développement de l'apprentissage en vertu de l'article L. 118-3 du code du travail. Le montant contesté est restitué, le cas échéant, à l'exclusion de tout intérêt.
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(1) Annexe II, art. 140 K.
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(2) Annexe II, art. 140 H.
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(3) Décret n° 88-501 du 3 mai 1988 (JO du 5).
" } }, "LEGIARTI000006645817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-19", "DATE_DEBUT": "1977-07-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006645817", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645817.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L03AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672634", "@num": "1", "#text": "Arrêté du 12 avril 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671441", "@num": "7", "#text": "Décret n°72-283 du 12 avril 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671535", "@num": "1", "#text": "Décret n°74-1182 du 31 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700827", "@numtexte": "74-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "LEGIARTI000006672774", "@num": "1", "#text": "Arrêté du 11 février 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000488438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-11" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006671216", "@num": "27", "#text": "Loi n°80-526 du 12 juillet 1980 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705206", "@numtexte": "80-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-12" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006929830", "@num": "3", "#text": "Décret n°93-541 du 27 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179193", "@nortexte": "MENL9304421D", "@numtexte": "93-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006667683", "@num": "ANNEXE", "#text": "Arrêté du 30 juin 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000780526", "@nortexte": "SOCF0310878A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-30" }, { "@id": "LEGIARTI000006253717", "@num": "2", "#text": "Arrêté du 24 juillet 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264792", "@nortexte": "SOCF0611649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-07-24" }, { "@id": "LEGIARTI000006672768", "@num": "1", "#text": "Arrêté du 20 janvier 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072320", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-01-20" }, { "@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": "LEGIARTI000006308835", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308839", "@num": "227 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517011", "@num": "D118-7", "#text": "Code du travail - art. D118-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645218", "@num": "D811-56", "#text": "Code du travail - art. D811-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645242", "@num": "D811-80", "#text": "Code du travail - art. D811-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645816", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645827", "@num": "L118-3-2", "#text": "Code du travail - art. L118-3-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805566", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806031", "@num": "R119-27", "#text": "Code du travail - art. R119-27 (Ab)", "@sens": "cible", "@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": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169987", "@fin": "2005-01-19", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1977-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645817", "@fin": "1992-07-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645818", "@fin": "1993-01-01", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645819", "@fin": "1996-05-07", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645820", "@fin": "2005-01-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1996-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645821", "@fin": "2005-12-08", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645822", "@fin": "2008-05-01", "@num": "L118-3", "@etat": "ABROGE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes ou entreprises redevables de la taxe d'apprentissage peuvent solliciter des exonérations s'ajoutant à celles prévues aux articles L. 118-1, L. 118-2 et L. 118-2-1 dans la mesure où elles justifient avoir participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu à l'article L. 119-4.
\n
Le montant de cette fraction est obligatoirement réservé au développement de l'apprentissage.
\n
La partie de la taxe d'apprentissage qui est versée au Trésor public au titre de la fraction susindiquée est affectée aux concours visés à l'article L. 118-2.
\n
" } }, "LEGIARTI000006645818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1992-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006645818", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645818.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L03AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672634", "@num": "1", "#text": "Arrêté du 12 avril 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671441", "@num": "7", "#text": "Décret n°72-283 du 12 avril 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671535", "@num": "1", "#text": "Décret n°74-1182 du 31 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700827", "@numtexte": "74-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "LEGIARTI000006672774", "@num": "1", "#text": "Arrêté du 11 février 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000488438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-11" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006671216", "@num": "27", "#text": "Loi n°80-526 du 12 juillet 1980 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705206", "@numtexte": "80-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-12" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006657820", "@num": "4", "#text": "Loi n°92-675 du 17 juillet 1992 - art. 4 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006929830", "@num": "3", "#text": "Décret n°93-541 du 27 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179193", "@nortexte": "MENL9304421D", "@numtexte": "93-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006667683", "@num": "ANNEXE", "#text": "Arrêté du 30 juin 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000780526", "@nortexte": "SOCF0310878A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-30" }, { "@id": "LEGIARTI000006253717", "@num": "2", "#text": "Arrêté du 24 juillet 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264792", "@nortexte": "SOCF0611649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-07-24" }, { "@id": "LEGIARTI000006672768", "@num": "1", "#text": "Arrêté du 20 janvier 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072320", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-01-20" }, { "@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": "LEGIARTI000006308835", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308839", "@num": "227 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517011", "@num": "D118-7", "#text": "Code du travail - art. D118-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645218", "@num": "D811-56", "#text": "Code du travail - art. D811-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645242", "@num": "D811-80", "#text": "Code du travail - art. D811-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645816", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645827", "@num": "L118-3-2", "#text": "Code du travail - art. L118-3-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805566", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806031", "@num": "R119-27", "#text": "Code du travail - art. R119-27 (Ab)", "@sens": "cible", "@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": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169987", "@fin": "2005-01-19", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1977-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645817", "@fin": "1992-07-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645818", "@fin": "1993-01-01", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645819", "@fin": "1996-05-07", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645820", "@fin": "2005-01-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1996-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645821", "@fin": "2005-12-08", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645822", "@fin": "2008-05-01", "@num": "L118-3", "@etat": "ABROGE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes ou entreprises redevables de la taxe d'apprentissage peuvent solliciter des exonérations s'ajoutant à celles prévues aux articles L. 118-1, L. 118-2 et L. 118-2-1 dans la mesure où elles justifient avoir participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu à l'article L. 119-4.
\n
Une partie de la fraction de taxe d'apprentissage mentionnée à l'alinéa précédent, calculée sur les salaires versés par les personnes physiques ou morales ou leurs établissements situés dans la région, est affectée au développement de l'apprentissage dans cette région.
\n
La part réservée à la région est fixée par le conseil régional entre 25 et 50 p. 100 de la fraction de taxe d'apprentissage réservée au développement de l'apprentissage.
\n
Le montant de cette fraction est obligatoirement réservé au développement de l'apprentissage.
\n
La partie de la taxe d'apprentissage qui est versée au Trésor public au titre de la fraction susindiquée est affectée aux concours visés à l'article L. 118-2.
\n
" } }, "LEGIARTI000006645819": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-07", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006645819", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645819.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L03AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672634", "@num": "1", "#text": "Arrêté du 12 avril 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671441", "@num": "7", "#text": "Décret n°72-283 du 12 avril 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671535", "@num": "1", "#text": "Décret n°74-1182 du 31 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700827", "@numtexte": "74-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "LEGIARTI000006672774", "@num": "1", "#text": "Arrêté du 11 février 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000488438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-11" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006671216", "@num": "27", "#text": "Loi n°80-526 du 12 juillet 1980 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705206", "@numtexte": "80-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-12" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006657206", "@num": "31", "#text": "Loi n°92-1446 du 31 décembre 1992 - art. 31 () JORF 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006929830", "@num": "3", "#text": "Décret n°93-541 du 27 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179193", "@nortexte": "MENL9304421D", "@numtexte": "93-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006667683", "@num": "ANNEXE", "#text": "Arrêté du 30 juin 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000780526", "@nortexte": "SOCF0310878A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-30" }, { "@id": "LEGIARTI000006253717", "@num": "2", "#text": "Arrêté du 24 juillet 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264792", "@nortexte": "SOCF0611649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-07-24" }, { "@id": "LEGIARTI000006672768", "@num": "1", "#text": "Arrêté du 20 janvier 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072320", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-01-20" }, { "@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": "LEGIARTI000006308835", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308839", "@num": "227 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517011", "@num": "D118-7", "#text": "Code du travail - art. D118-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645218", "@num": "D811-56", "#text": "Code du travail - art. D811-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645242", "@num": "D811-80", "#text": "Code du travail - art. D811-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645816", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645827", "@num": "L118-3-2", "#text": "Code du travail - art. L118-3-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805475", "@num": "R116-14", "#text": "Code du travail - art. R116-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805566", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806031", "@num": "R119-27", "#text": "Code du travail - art. R119-27 (Ab)", "@sens": "cible", "@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": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169987", "@fin": "2005-01-19", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1977-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645817", "@fin": "1992-07-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645818", "@fin": "1993-01-01", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645819", "@fin": "1996-05-07", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645820", "@fin": "2005-01-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1996-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645821", "@fin": "2005-12-08", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645822", "@fin": "2008-05-01", "@num": "L118-3", "@etat": "ABROGE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes ou entreprises redevables de la taxe d'apprentissage peuvent solliciter des exonérations s'ajoutant à celles prévues aux articles L. 118-1, L. 118-2 et L. 118-2-1 dans la mesure où elles justifient avoir participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu à l'article L. 119-4.
\n
Une partie de la fraction de taxe d'apprentissage mentionnée à l'alinéa précédent, calculée sur les salaires versés par les personnes physiques ou morales ou leurs établissements situés dans la région, est affectée au développement de l'apprentissage dans cette région.
\n
La part réservée à la région est fixée par le conseil régional entre 25 et 50 p. 100 de la fraction de taxe d'apprentissage réservée au développement de l'apprentissage.
\n
Toutefois, la part réservée au développement de l'apprentissage en dehors de la région peut être supérieure au maximum fixé selon les règles définies à l'alinéa précédent lorsque la totalité des versements correspondant à cette part est affectée à des organismes gestionnaires de centres de formation d'apprentis à recrutement national visés à l'article L. 116-2, des centres de formation d'apprentis à vocation interrégionale visés à l'article R. 116-14 selon des modalités fixées par arrêté des ministres concernés, à des écoles d'enseignement technologique et professionnel visées à l'article L. 118-2-1 ou aux centres de formation du secteur des banques et des assurances visés à l'article L. 118-3-1.
\n
Le montant de cette fraction est obligatoirement réservé au développement de l'apprentissage.
\n
La partie de la taxe d'apprentissage qui est versée au Trésor public au titre de la fraction susindiquée est affectée aux concours visés à l'article L. 118-2.
" } }, "LEGIARTI000006645820": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1996-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006645820", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645820.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L03AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672634", "@num": "1", "#text": "Arrêté du 12 avril 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671441", "@num": "7", "#text": "Décret n°72-283 du 12 avril 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671535", "@num": "1", "#text": "Décret n°74-1182 du 31 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700827", "@numtexte": "74-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "LEGIARTI000006672774", "@num": "1", "#text": "Arrêté du 11 février 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000488438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-11" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006671216", "@num": "27", "#text": "Loi n°80-526 du 12 juillet 1980 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705206", "@numtexte": "80-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-12" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006929830", "@num": "3", "#text": "Décret n°93-541 du 27 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179193", "@nortexte": "MENL9304421D", "@numtexte": "93-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000381287", "#text": "Décret 97-222 1997-03-13 art. 1er : ces dispositions entrent en vigueur dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle à la date de publication du présent décret (14 mars 1997, sous réserve des conditions particulières d'entrée en v", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006667519", "@num": "1", "#text": "Décret n°97-222 du 13 mars 1997 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006667683", "@num": "ANNEXE", "#text": "Arrêté du 30 juin 2003 - art. 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Les personnes ou entreprises redevables de la taxe d'apprentissage peuvent solliciter des exonérations s'ajoutant à celles prévues aux articles L. 118-2 et L. 118-2-1 dans la mesure où elles justifient avoir participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu à l'article L. 119-4.
\n
Le montant de cette fraction est obligatoirement réservé au développement de l'apprentissage.
\n
La partie de la taxe d'apprentissage qui est versée au Trésor public au titre de la fraction susindiquée est affectée aux concours visés à l'article L. 118-2.
" } }, "LEGIARTI000006645821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006645821", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645821.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L03AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672634", "@num": "1", "#text": "Arrêté du 12 avril 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671441", "@num": "7", "#text": "Décret n°72-283 du 12 avril 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671535", "@num": "1", "#text": "Décret n°74-1182 du 31 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700827", "@numtexte": "74-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "LEGIARTI000006672774", "@num": "1", "#text": "Arrêté du 11 février 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000488438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-11" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006671216", "@num": "27", "#text": "Loi n°80-526 du 12 juillet 1980 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705206", "@numtexte": "80-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-12" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006929830", "@num": "3", "#text": "Décret n°93-541 du 27 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179193", "@nortexte": "MENL9304421D", "@numtexte": "93-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006667683", "@num": "ANNEXE", "#text": "Arrêté du 30 juin 2003 - art. 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D118-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645218", "@num": "D811-56", "#text": "Code du travail - art. D811-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645242", "@num": "D811-80", "#text": "Code du travail - art. D811-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645816", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645827", "@num": "L118-3-2", "#text": "Code du travail - art. L118-3-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805566", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806031", "@num": "R119-27", "#text": "Code du travail - art. R119-27 (Ab)", "@sens": "cible", "@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": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153993", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139773", "@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": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645817", "@fin": "1992-07-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645818", "@fin": "1993-01-01", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645819", "@fin": "1996-05-07", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645820", "@fin": "2005-01-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1996-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645821", "@fin": "2005-12-08", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645822", "@fin": "2008-05-01", "@num": "L118-3", "@etat": "ABROGE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes ou entreprises redevables de la taxe d'apprentissage peuvent solliciter des exonérations s'ajoutant à celles prévues aux articles L. 118-2 et L. 118-2-1 dans la mesure où elles justifient avoir participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu au premier alinéa de l'article L. 119-4.
\n
Le montant de cette fraction est obligatoirement réservé au développement de l'apprentissage.
\n
La partie de la taxe d'apprentissage qui est versée au Trésor public au titre de la fraction susindiquée est affectée aux concours visés à l'article L. 118-2.
" } }, "LEGIARTI000006645822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006645822", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L03AXXAF" } }, "NOTA": { "CONTENU": "
Ordonnance 2005-1512 2005-12-07 art. 26 IV : les dispositions du présent article s'appliquent pour la taxe d'apprentissage due au titre des rémunérations versées à compter du 1er janvier 2005.
\n
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672634", "@num": "1", "#text": "Arrêté du 12 avril 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671441", "@num": "7", "#text": "Décret n°72-283 du 12 avril 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671535", "@num": "1", "#text": "Décret n°74-1182 du 31 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700827", "@numtexte": "74-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-12-31" }, { "@id": "LEGIARTI000006672774", "@num": "1", "#text": "Arrêté du 11 février 1976 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000488438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-02-11" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006671216", "@num": "27", "#text": "Loi n°80-526 du 12 juillet 1980 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705206", "@numtexte": "80-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-12" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006929830", "@num": "3", "#text": "Décret n°93-541 du 27 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179193", "@nortexte": "MENL9304421D", "@numtexte": "93-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006667683", "@num": "ANNEXE", "#text": "Arrêté du 30 juin 2003 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000780526", "@nortexte": "SOCF0310878A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-06-30" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006253717", "@num": "2", "#text": "Arrêté du 24 juillet 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000264792", "@nortexte": "SOCF0611649A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-07-24" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006672768", "@num": "1", "#text": "Arrêté du 20 janvier 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072320", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-01-20" }, { "@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": "LEGIARTI000006308835", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308839", "@num": "227 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517011", "@num": "D118-7", "#text": "Code du travail - art. D118-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645218", "@num": "D811-56", "#text": "Code du travail - art. D811-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645242", "@num": "D811-80", "#text": "Code du travail - art. D811-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645816", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645827", "@num": "L118-3-2", "#text": "Code du travail - art. L118-3-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805566", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806031", "@num": "R119-27", "#text": "Code du travail - art. R119-27 (Ab)", "@sens": "cible", "@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": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153993", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139773", "@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": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645817", "@fin": "1992-07-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645818", "@fin": "1993-01-01", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1992-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645819", "@fin": "1996-05-07", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645820", "@fin": "2005-01-19", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "1996-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645821", "@fin": "2005-12-08", "@num": "L118-3", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645822", "@fin": "2008-05-01", "@num": "L118-3", "@etat": "ABROGE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes ou entreprises redevables de la taxe d'apprentissage bénéficient d'exonérations s'ajoutant à celles prévues aux articles L. 118-2 et L. 118-2-1 dans la mesure où elles ont participé à la formation des apprentis soit dans les conditions fixées auxdits articles, soit par des versements au Trésor public, soit encore sous ces deux formes, pour un montant au moins égal à une fraction de la taxe d'apprentissage dont elles sont redevables et qui est déterminée par le décret prévu au premier alinéa de l'article L. 119-4.
\n
Le montant de cette fraction est obligatoirement réservé au développement de l'apprentissage.
\n
La partie de la taxe d'apprentissage qui est versée au Trésor public au titre de la fraction susindiquée est affectée aux concours visés à l'article L. 118-2.
" } }, "LEGIARTI000006671169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1971-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006671169", "URL": "article/LEGI/ARTI/00/00/06/67/11/LEGIARTI000006671169.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFEACXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16 ART. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671175", "@num": "2", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000875172", "#text": "LOI 71-577 1971-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000875172", "@numtexte": "71-577", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672638", "@num": "4", "#text": "Arrêté du 12 avril 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672643", "@num": "6", "#text": "Arrêté du 12 avril 1972 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "#text": "CGI 224 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006671447", "@num": "10", "#text": "Décret n°72-283 du 12 avril 1972 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000023585595", "@num": "12", "#text": "Décret n°72-283 du 12 avril 1972 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671471", "@num": "20", "#text": "Décret n°72-283 du 12 avril 1972 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671438", "@num": "5", "#text": "Décret n°72-283 du 12 avril 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671445", "@num": "9", "#text": "Décret n°72-283 du 12 avril 1972 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006434823", "@num": "12", "#text": "Loi n°88-20 du 6 janvier 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684067", "@nortexte": "CLRX8700051L", "@numtexte": "88-20", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-06" }, { "@id": "LEGIARTI000039633516", "@num": "21", "#text": "Décret n°91-1033 du 8 octobre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536908", "@nortexte": "INDA9100581D", "@numtexte": "91-1033", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439341", "@num": "21", "#text": "Décret n°91-1034 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355276", "@nortexte": "INDA9100582D", "@numtexte": "91-1034", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439379", "@num": "21", "#text": "Décret n°91-1035 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355277", "@nortexte": "INDA9100583D", "@numtexte": "91-1035", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439243", "@num": "21", "#text": "Décret n°91-1036 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172826", "@nortexte": "INDA9100584D", "@numtexte": "91-1036", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439276", "@num": "21", "#text": "Décret n°91-1037 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000720657", "@nortexte": "INDA9100585D", "@numtexte": "91-1037", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006440355", "@num": "21", "#text": "Décret n°93-38 du 11 janvier 1993 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000543599", "@nortexte": "INDA9201010D", "@numtexte": "93-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-11" }, { "@id": "LEGIARTI000006471890", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "LEGIARTI000006376834", "@num": "22", "#text": "Décret n°94-802 du 14 septembre 1994 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365796", "@nortexte": "INTE9400345D", "@numtexte": "94-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-14" }, { "@id": "LEGIARTI000021067773", "@num": "38", "#text": "Décret n°96-1177 du 27 décembre 1996 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380642", "@nortexte": "MIPP9600463D", "@numtexte": "96-1177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006658423", "@num": "30", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000017664306", "@num": "2", "#text": "Décret n°2007-1756\n du 13 décembre 2007 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017649609", "@nortexte": "MENE0760830D", "@numtexte": "2007-1756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000020311033", "@num": "1", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000023398939", "@num": "23", "#text": "Décret n°2010-1670 du 28 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023317481", "@nortexte": "EFIS1020583D", "@numtexte": "2010-1670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000032923958", "@num": "20", "#text": "Décret n°2016-989 du 20 juillet 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032922051", "@nortexte": "DEVK1530800D", "@numtexte": "2016-989", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGIARTI000006295324", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308832", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524874", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882578", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517004", "@num": "D118-9", "#text": "Code du travail - art. D118-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645796", "@num": "L118-1-1", "#text": "Code du travail - art. L118-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651102", "@num": "L990-8", "#text": "Code du travail - art. L990-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651736", "@num": "L991-8", "#text": "Code du travail - art. L991-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651764", "@num": "L992-8", "#text": "Code du travail - art. L992-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523593", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523563", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523608", "@num": "R6241-3", "#text": "Code du travail - art. R6241-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522926", "@num": "R6331-17", "#text": "Code du travail - art. R6331-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508766", "@num": "R950-3", "#text": "Code du travail - art. R950-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 60-721 1960-08-02", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671169", "@fin": "2005-01-19", "@num": "1", "@etat": "MODIFIE", "@debut": "1971-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671170", "@fin": "2005-12-08", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671171", "@fin": "2006-04-02", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671172", "@fin": "2008-08-06", "@num": "1", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019306111", "@fin": "2014-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve d'avoir satisfait aux dispositions de l'article 31 de la loi n. 71-576 du 16 juillet 1971 relative à l'apprentissage et de respecter les barèmes de répartition fixés par arrêté interministériel, les employeurs visés au 2 de l'article 224 du code général des impôts peuvent, sur leur demande, obtenir exonération totale ou partielle de la taxe d'apprentissage à raison des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.
\n
\n
Les premières formations technologiques et professionnelles sont celles qui, avant l'entrée dans la vie active, préparent les jeunes à un emploi d'ouvrier ou d'employé, spécialisé ou qualifié, de travailleur indépendant et d'aide familial, de technicien, technicien supérieur, d'ingénieur ou de cadre supérieur des entreprises des divers secteurs économiques. Ces premières formations sont dispensées, soit par un établissement d'enseignement à temps complet de manière continue, soit dans tout autre établissement fonctionnant en application de la loi n. 71-577 du 16 juillet 1971 relative à l'enseignement technologique ou de la loi n. 60-791 du 2 août 1960, relative à l'enseignement et à la formation professionnelle agricoles, soit dans les conditions prévues par la loi n. 71-576 du 16 juillet 1971 relative à l'apprentissage.
\n
" } }, "LEGIARTI000006671170": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006671170", "URL": "article/LEGI/ARTI/00/00/06/67/11/LEGIARTI000006671170.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFEACXXXXXX001AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 224", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671175", "@num": "2", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000875172", "#text": "Loi 71-577 1971-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000875172", "@numtexte": "71-577", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672638", "@num": "4", "#text": "Arrêté du 12 avril 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672643", "@num": "6", "#text": "Arrêté du 12 avril 1972 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671447", "@num": "10", "#text": "Décret n°72-283 du 12 avril 1972 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000023585595", "@num": "12", "#text": "Décret n°72-283 du 12 avril 1972 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671471", "@num": "20", "#text": "Décret n°72-283 du 12 avril 1972 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671438", "@num": "5", "#text": "Décret n°72-283 du 12 avril 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671445", "@num": "9", "#text": "Décret n°72-283 du 12 avril 1972 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006434823", "@num": "12", "#text": "Loi n°88-20 du 6 janvier 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684067", "@nortexte": "CLRX8700051L", "@numtexte": "88-20", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-06" }, { "@id": "LEGIARTI000039633516", "@num": "21", "#text": "Décret n°91-1033 du 8 octobre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536908", "@nortexte": "INDA9100581D", "@numtexte": "91-1033", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439341", "@num": "21", "#text": "Décret n°91-1034 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355276", "@nortexte": "INDA9100582D", "@numtexte": "91-1034", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439379", "@num": "21", "#text": "Décret n°91-1035 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355277", "@nortexte": "INDA9100583D", "@numtexte": "91-1035", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439243", "@num": "21", "#text": "Décret n°91-1036 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172826", "@nortexte": "INDA9100584D", "@numtexte": "91-1036", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439276", "@num": "21", "#text": "Décret n°91-1037 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000720657", "@nortexte": "INDA9100585D", "@numtexte": "91-1037", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006440355", "@num": "21", "#text": "Décret n°93-38 du 11 janvier 1993 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000543599", "@nortexte": "INDA9201010D", "@numtexte": "93-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-11" }, { "@id": "LEGIARTI000006471890", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "LEGIARTI000006376834", "@num": "22", "#text": "Décret n°94-802 du 14 septembre 1994 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365796", "@nortexte": "INTE9400345D", "@numtexte": "94-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-14" }, { "@id": "LEGIARTI000021067773", "@num": "38", "#text": "Décret n°96-1177 du 27 décembre 1996 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380642", "@nortexte": "MIPP9600463D", "@numtexte": "96-1177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006658423", "@num": "30", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658423", "@num": "30", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 30 (V) JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658439", "@num": "42", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 42 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000017664306", "@num": "2", "#text": "Décret n°2007-1756\n du 13 décembre 2007 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017649609", "@nortexte": "MENE0760830D", "@numtexte": "2007-1756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000020311033", "@num": "1", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000023398939", "@num": "23", "#text": "Décret n°2010-1670 du 28 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023317481", "@nortexte": "EFIS1020583D", "@numtexte": "2010-1670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000032923958", "@num": "20", "#text": "Décret n°2016-989 du 20 juillet 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032922051", "@nortexte": "DEVK1530800D", "@numtexte": "2016-989", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGIARTI000006295324", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308832", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524874", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882578", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517004", "@num": "D118-9", "#text": "Code du travail - art. D118-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645796", "@num": "L118-1-1", "#text": "Code du travail - art. L118-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651102", "@num": "L990-8", "#text": "Code du travail - art. L990-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651736", "@num": "L991-8", "#text": "Code du travail - art. L991-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651764", "@num": "L992-8", "#text": "Code du travail - art. L992-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523593", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523563", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523608", "@num": "R6241-3", "#text": "Code du travail - art. R6241-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522926", "@num": "R6331-17", "#text": "Code du travail - art. R6331-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508766", "@num": "R950-3", "#text": "Code du travail - art. R950-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524825", "@num": "L335-2", "#text": "Code de l'éducation - art. L335-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671169", "@fin": "2005-01-19", "@num": "1", "@etat": "MODIFIE", "@debut": "1971-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671170", "@fin": "2005-12-08", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671171", "@fin": "2006-04-02", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671172", "@fin": "2008-08-06", "@num": "1", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019306111", "@fin": "2014-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sous réserve d'avoir satisfait aux dispositions de l'article 31 de la loi n° 71-576 du 16 juillet 1971 relative à l'apprentissage et de respecter la répartition, fixée par voie réglementaire, des dépenses en faveur des premières formations technologiques et professionnelles selon le niveau de formation, les employeurs visés au 2 de l'article 224 du code général des impôts peuvent, sur leur demande, obtenir exonération totale ou partielle de la taxe d'apprentissage à raison des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.

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Les premières formations technologiques et professionnelles sont celles qui, avant l'entrée dans la vie active, préparent les jeunes à un emploi d'ouvrier ou d'employé, spécialisé ou qualifié, de travailleur indépendant et d'aide familial, de technicien, technicien supérieur, d'ingénieur ou de cadre supérieur des entreprises des divers secteurs économiques. Ces premières formations sont dispensées, soit par un établissement d'enseignement à temps complet de manière continue, soit dans tout autre établissement fonctionnant en application de la loi n° 71-577 du 16 juillet 1971 relative à l'enseignement technologique ou de la loi n° 60-791 du 2 août 1960, relative à l'enseignement et à la formation professionnelle agricoles, soit dans les conditions prévues par la loi n° 71-576 du 16 juillet 1971 relative à l'apprentissage.

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II. - Entrent seuls en compte pour les exonérations mentionnées au I :

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1° Les frais de fonctionnement, de premier équipement, de renouvellement du matériel existant et d'équipement complémentaire des centres de formation d'apprentis ou des écoles organisées par les entreprises ou groupements d'entreprises en vue d'assurer les premières formations technologiques et professionnelles, et notamment l'apprentissage ;

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2° Les subventions aux établissements de l'enseignement public ou aux écoles privées légalement ouvertes et dispensant les premières formations technologiques et professionnelles ;

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3° Les frais des stages organisés en milieu professionnel en application de l'article L. 335-2 du code de l'éducation, dans la limite d'une fraction, définie par voie réglementaire, de la taxe d'apprentissage due ;

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4° Les frais relatifs aux activités complémentaires des premières formations technologiques et professionnelles, et notamment de l'apprentissage, comprenant en particulier les frais afférents à l'information et à l'orientation scolaire et professionnelle ainsi qu'à l'enseignement ménager.

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" } }, "LEGIARTI000006671171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-02", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006671171", "URL": "article/LEGI/ARTI/00/00/06/67/11/LEGIARTI000006671171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFEACXXXXXX001AAXXXXXXAC" } }, "NOTA": { "CONTENU": "
Nota : Ordonnance 2005-1512 2005-12-07 art. 26 IV : les dispositions du présent article s'appliquent pour la taxe d'apprentissage due au titre des rémunérations versées à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi 60-791 1960-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000322078", "#text": "Loi 71-576 1971-07-16 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671175", "@num": "2", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000875172", "#text": "Loi 71-577 1971-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000875172", "@numtexte": "71-577", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672638", "@num": "4", "#text": "Arrêté du 12 avril 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672643", "@num": "6", "#text": "Arrêté du 12 avril 1972 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "#text": "CGI 224", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006671447", "@num": "10", "#text": "Décret n°72-283 du 12 avril 1972 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000023585595", "@num": "12", "#text": "Décret n°72-283 du 12 avril 1972 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671471", "@num": "20", "#text": "Décret n°72-283 du 12 avril 1972 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671438", "@num": "5", "#text": "Décret n°72-283 du 12 avril 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671445", "@num": "9", "#text": "Décret n°72-283 du 12 avril 1972 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006434823", "@num": "12", "#text": "Loi n°88-20 du 6 janvier 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684067", "@nortexte": "CLRX8700051L", "@numtexte": "88-20", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-06" }, { "@id": "LEGIARTI000039633516", "@num": "21", "#text": "Décret n°91-1033 du 8 octobre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536908", "@nortexte": "INDA9100581D", "@numtexte": "91-1033", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439341", "@num": "21", "#text": "Décret n°91-1034 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355276", "@nortexte": "INDA9100582D", "@numtexte": "91-1034", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439379", "@num": "21", "#text": "Décret n°91-1035 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355277", "@nortexte": "INDA9100583D", "@numtexte": "91-1035", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439243", "@num": "21", "#text": "Décret n°91-1036 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172826", "@nortexte": "INDA9100584D", "@numtexte": "91-1036", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439276", "@num": "21", "#text": "Décret n°91-1037 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000720657", "@nortexte": "INDA9100585D", "@numtexte": "91-1037", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006440355", "@num": "21", "#text": "Décret n°93-38 du 11 janvier 1993 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000543599", "@nortexte": "INDA9201010D", "@numtexte": "93-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-11" }, { "@id": "LEGIARTI000006471890", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "LEGIARTI000006376834", "@num": "22", "#text": "Décret n°94-802 du 14 septembre 1994 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365796", "@nortexte": "INTE9400345D", "@numtexte": "94-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-14" }, { "@id": "LEGIARTI000021067773", "@num": "38", "#text": "Décret n°96-1177 du 27 décembre 1996 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380642", "@nortexte": "MIPP9600463D", "@numtexte": "96-1177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006658423", "@num": "30", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000017664306", "@num": "2", "#text": "Décret n°2007-1756\n du 13 décembre 2007 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017649609", "@nortexte": "MENE0760830D", "@numtexte": "2007-1756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000020311033", "@num": "1", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000023398939", "@num": "23", "#text": "Décret n°2010-1670 du 28 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023317481", "@nortexte": "EFIS1020583D", "@numtexte": "2010-1670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000032923958", "@num": "20", "#text": "Décret n°2016-989 du 20 juillet 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032922051", "@nortexte": "DEVK1530800D", "@numtexte": "2016-989", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGIARTI000006295324", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308832", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524874", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882578", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517004", "@num": "D118-9", "#text": "Code du travail - art. D118-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645796", "@num": "L118-1-1", "#text": "Code du travail - art. L118-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651102", "@num": "L990-8", "#text": "Code du travail - art. L990-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651736", "@num": "L991-8", "#text": "Code du travail - art. L991-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651764", "@num": "L992-8", "#text": "Code du travail - art. L992-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523593", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523563", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523608", "@num": "R6241-3", "#text": "Code du travail - art. R6241-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522926", "@num": "R6331-17", "#text": "Code du travail - art. R6331-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508766", "@num": "R950-3", "#text": "Code du travail - art. R950-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524825", "@num": "L335-2", "#text": "Code de l'éducation - art. L335-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671169", "@fin": "2005-01-19", "@num": "1", "@etat": "MODIFIE", "@debut": "1971-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671170", "@fin": "2005-12-08", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671171", "@fin": "2006-04-02", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671172", "@fin": "2008-08-06", "@num": "1", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019306111", "@fin": "2014-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sous réserve d'avoir satisfait aux dispositions de l'article 31 de la loi n° 71-576 du 16 juillet 1971 relative à l'apprentissage et de respecter la répartition, fixée par voie réglementaire, des dépenses en faveur des premières formations technologiques et professionnelles selon le niveau de formation, les employeurs visés au 2 de l'article 224 du code général des impôts bénéficient d'une exonération totale ou partielle de la taxe d'apprentissage à raison des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.

\n
\n
\n

\n
\n

II. - Entrent seuls en compte pour les exonérations mentionnées au I :

\n
\n

2° Les subventions aux établissements de l'enseignement public ou aux écoles privées légalement ouvertes et dispensant les premières formations technologiques et professionnelles ;

\n
\n

\n
" } }, "LEGIARTI000006671172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2006-04-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006671172", "URL": "article/LEGI/ARTI/00/00/06/67/11/LEGIARTI000006671172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFEACXXXXXX001AAXXXXXXAD" } }, "NOTA": { "CONTENU": "
Loi 2006-396 2006-03-31 art. 18 : les présentes dispositions s'appliquent à la taxe d'apprentissage due par les employeurs à raison des rémunérations versées à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671175", "@num": "2", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672638", "@num": "4", "#text": "Arrêté du 12 avril 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672641", "@num": "5", "#text": "Arrêté du 12 avril 1972 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006672643", "@num": "6", "#text": "Arrêté du 12 avril 1972 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000453415", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671447", "@num": "10", "#text": "Décret n°72-283 du 12 avril 1972 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000023585595", "@num": "12", "#text": "Décret n°72-283 du 12 avril 1972 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671471", "@num": "20", "#text": "Décret n°72-283 du 12 avril 1972 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671438", "@num": "5", "#text": "Décret n°72-283 du 12 avril 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006671445", "@num": "9", "#text": "Décret n°72-283 du 12 avril 1972 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000694796", "@numtexte": "72-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-12" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006434823", "@num": "12", "#text": "Loi n°88-20 du 6 janvier 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684067", "@nortexte": "CLRX8700051L", "@numtexte": "88-20", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-06" }, { "@id": "LEGIARTI000039633516", "@num": "21", "#text": "Décret n°91-1033 du 8 octobre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536908", "@nortexte": "INDA9100581D", "@numtexte": "91-1033", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439341", "@num": "21", "#text": "Décret n°91-1034 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355276", "@nortexte": "INDA9100582D", "@numtexte": "91-1034", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439379", "@num": "21", "#text": "Décret n°91-1035 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000355277", "@nortexte": "INDA9100583D", "@numtexte": "91-1035", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439243", "@num": "21", "#text": "Décret n°91-1036 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172826", "@nortexte": "INDA9100584D", "@numtexte": "91-1036", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006439276", "@num": "21", "#text": "Décret n°91-1037 du 8 octobre 1991 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000720657", "@nortexte": "INDA9100585D", "@numtexte": "91-1037", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-08" }, { "@id": "LEGIARTI000006440355", "@num": "21", "#text": "Décret n°93-38 du 11 janvier 1993 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000543599", "@nortexte": "INDA9201010D", "@numtexte": "93-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-11" }, { "@id": "LEGIARTI000006471890", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "LEGIARTI000006376834", "@num": "22", "#text": "Décret n°94-802 du 14 septembre 1994 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365796", "@nortexte": "INTE9400345D", "@numtexte": "94-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-09-14" }, { "@id": "LEGIARTI000021067773", "@num": "38", "#text": "Décret n°96-1177 du 27 décembre 1996 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380642", "@nortexte": "MIPP9600463D", "@numtexte": "96-1177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006658423", "@num": "30", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006659145", "@num": "18", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 18 (V) JORF 2 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@id": "LEGIARTI000017664306", "@num": "2", "#text": "Décret n°2007-1756\n du 13 décembre 2007 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017649609", "@nortexte": "MENE0760830D", "@numtexte": "2007-1756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000020311033", "@num": "1", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000023398939", "@num": "23", "#text": "Décret n°2010-1670 du 28 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023317481", "@nortexte": "EFIS1020583D", "@numtexte": "2010-1670", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000032923958", "@num": "20", "#text": "Décret n°2016-989 du 20 juillet 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032922051", "@nortexte": "DEVK1530800D", "@numtexte": "2016-989", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGIARTI000006295324", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308832", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524874", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018882578", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517004", "@num": "D118-9", "#text": "Code du travail - art. D118-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645796", "@num": "L118-1-1", "#text": "Code du travail - art. L118-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651102", "@num": "L990-8", "#text": "Code du travail - art. L990-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651736", "@num": "L991-8", "#text": "Code du travail - art. L991-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651764", "@num": "L992-8", "#text": "Code du travail - art. L992-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523593", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523563", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523608", "@num": "R6241-3", "#text": "Code du travail - art. R6241-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522926", "@num": "R6331-17", "#text": "Code du travail - art. R6331-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508766", "@num": "R950-3", "#text": "Code du travail - art. R950-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671169", "@fin": "2005-01-19", "@num": "1", "@etat": "MODIFIE", "@debut": "1971-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671170", "@fin": "2005-12-08", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671171", "@fin": "2006-04-02", "@num": "1", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671172", "@fin": "2008-08-06", "@num": "1", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000019306111", "@fin": "2014-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Sous réserve d'avoir satisfait aux dispositions de l'article 31 de la loi n° 71-576 du 16 juillet 1971 relative à l'apprentissage et de respecter la répartition, fixée par voie réglementaire, des dépenses en faveur des premières formations technologiques et professionnelles selon le niveau de formation, les employeurs visés au 2 de l'article 224 du code général des impôts bénéficient d'une exonération totale ou partielle de la taxe d'apprentissage à raison des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.

\n
\n
\n

\n
\n

II. - Entrent seuls en compte pour les exonérations mentionnées au I :

\n
\n

2° Les subventions aux établissements de l'enseignement public ou aux écoles privées légalement ouvertes et dispensant les premières formations technologiques et professionnelles et les contributions aux dépenses d'équipement et de fonctionnement de centres de formation d'apprentis et de sections d'apprentissage ;

\n
\n

\n
" } }, "LEGIARTI000019306111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019306111", "URL": "article/LEGI/ARTI/00/00/19/30/61/LEGIARTI000019306111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-776 du 4 août 2008 art. 162 I 2 : (1) Un décret en Conseil d'Etat définit les conditions d'application.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687421", "#text": "Loi n°60-791 du 2 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000687421", "@numtexte": "60-791", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-02" }, { "@id": "JORFTEXT000000322078", "#text": "Loi n°71-576 du 16 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671175", "@num": "2", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000875172", "#text": "Loi n°71-577 du 16 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000875172", "@numtexte": "71-577", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006672638", "@num": "4", "#text": "Arrêté du 12 avril 1972 - 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I.-Sous réserve d'avoir satisfait aux dispositions de l'article 31 de la loi n° 71-576 du 16 juillet 1971 relative à l'apprentissage et de respecter la répartition, fixée par voie réglementaire, des dépenses en faveur des premières formations technologiques et professionnelles selon le niveau de formation, les employeurs visés au 2 de l'article 224 du code général des impôts bénéficient d'une exonération totale ou partielle de la taxe d'apprentissage à raison des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.

II.-Entrent seuls en compte pour les exonérations mentionnées au I :

III.-Sous réserve d'avoir satisfait aux dispositions de l'article 31 de la loi n° 71-576 du 16 juillet 1971 relative à l'apprentissage, les employeurs visés au 2 de l'article 224 du code général des impôts bénéficient d'une exonération totale ou partielle de la taxe d'apprentissage à raison des dépenses réellement exposées par l'entreprise pour la réalisation des parcours de formation personnalisés mis en œuvre par les écoles de la deuxième chance mentionnées à l'article L. 214-14 du code de l'éducation. (1)

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art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339915", "@numtexte": "67-821", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000511532", "#text": "Décret n°68-109 du 2 février 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000511532", "@numtexte": "68-109", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-02-02" }, { "@id": "JORFTEXT000000694024", "#text": "Décret n°68-630 du 9 juillet 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000694024", "@numtexte": "68-630", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-07-09" }, { "@id": "LEGIARTI000006629006", "@num": "7", "#text": "Décret n°73-364 du 12 mars 1973 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495105", "@numtexte": "73-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-12" }, { "@id": "LEGIARTI000006300027", "@num": "30", "#text": "Loi n° 83-657 du 20 juillet 1983 - art. 30 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000038791243", "@num": "31", "#text": "Loi n° 83-657 du 20 juillet 1983 - art. 31 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006300028", "@num": "31", "#text": "Loi n°83-657 du 20 juillet 1983 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006521376", "@num": "21", "#text": "Décret n°83-878 du 4 octobre 1983 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508365", "@numtexte": "83-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-04" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFARTI000002279985", "@num": "24", "#text": "Loi n°84-148 du 1 mars 1984 - art. 24, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFARTI000001295688", "@num": "25", "#text": "Loi n°84-148 du 1 mars 1984 - art. 25, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000874464", "#text": "Loi n°85-698 du 11 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000874464", "@numtexte": "85-698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001103927", "@num": "14", "#text": "Loi n°85-698 du 11 juillet 1985 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874464", "@numtexte": "85-698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000684065", "#text": "Loi n°88-15 du 5 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFARTI000001492437", "@num": "35", "#text": "Loi n°88-15 du 5 janvier 1988 - art. 35, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFTEXT000000321871", "#text": "Loi n°89-377 du 13 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000321871", "@nortexte": "JUSX8800150L", "@numtexte": "89-377", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-06-13" }, { "@id": "JORFTEXT000000321871", "#text": "Loi n°89-377 du 13 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000321871", "@nortexte": "JUSX8800150L", "@numtexte": "89-377", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-06-13" }, { "@id": "JORFARTI000001875449", "@num": "20", "#text": "Loi n°89-377 du 13 juin 1989 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000321871", "@nortexte": "JUSX8800150L", "@numtexte": "89-377", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-06-13" }, { "@id": "JORFARTI000002282309", "@num": "7", "#text": "Loi n°89-377 du 13 juin 1989 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000321871", "@nortexte": "JUSX8800150L", "@numtexte": "89-377", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-06-13" }, { "@id": "JORFTEXT000000342085", "#text": "DECRET90-72", "@sens": "cible", "@cidtexte": "JORFTEXT000000342085", "@nortexte": "JUSC8920949D", "@numtexte": "90-72", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "JORFTEXT000000167819", "#text": "LOI90-579", "@sens": "cible", "@cidtexte": "JORFTEXT000000167819", "@nortexte": "TEFX9000040L", "@numtexte": "90-579", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000731608", "#text": "LOI94-475", "@sens": "cible", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006757947", "@num": "17", "#text": "Loi n°94-678 du 8 août 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006629371", "@num": "9", "#text": "Décret n°95-589 du 6 mai 1995 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736335", "@nortexte": "DEFC9501482D", "@numtexte": "95-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006629370", "@num": "9", "#text": "Décret n°95-589 du 6 mai 1995 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736335", "@nortexte": "DEFC9501482D", "@numtexte": "95-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000021281809", "@num": "9", "#text": "Décret n°95-589 du 6 mai 1995 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736335", "@nortexte": "DEFC9501482D", "@numtexte": "95-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006629372", "@num": "9", "#text": "Décret n°95-589 du 6 mai 1995 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736335", "@nortexte": "DEFC9501482D", "@numtexte": "95-589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-06" }, { "@id": "LEGIARTI000006199869", "@num": "32", "#text": "Décret n°96-478 du 31 mai 1996 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377690", "@nortexte": "MCCL9600061D", "@numtexte": "96-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-31" }, { "@id": "LEGIARTI000028480901", "@num": "32", "#text": "Décret n°96-478 du 31 mai 1996 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377690", "@nortexte": "MCCL9600061D", "@numtexte": "96-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-31" }, { "@id": "JORFTEXT000000564628", "#text": "DECRET97-456", "@sens": "cible", "@cidtexte": "JORFTEXT000000564628", "@nortexte": "AGRH9600815D", "@numtexte": "97-456", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "LEGIARTI000006521853", "@num": "27", "#text": "Décret n°97-456 du 5 mai 1997 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564628", "@nortexte": "AGRH9600815D", "@numtexte": "97-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "LEGIARTI000006521854", "@num": "27", "#text": "Décret n°97-456 du 5 mai 1997 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000564628", "@nortexte": "AGRH9600815D", "@numtexte": "97-456", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "LEGIARTI000006528431", "@num": "4", "#text": "Ordonnance n°2000-912 du 18 septembre 2000 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006528432", "@num": "4", "#text": "Ordonnance n°2000-912 du 18 septembre 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance2000-912", "@sens": "cible", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006308817", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308811", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308814", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308815", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308812", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308813", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308816", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309154", "@num": "239 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309153", "@num": "239 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309151", "@num": "239 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309152", "@num": "239 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305231", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305229", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305230", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305228", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825734", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825731", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825733", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825732", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021281626", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825735", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465413", "@num": "L451-1", "#text": "Code de la construction et de l'habitation. - art. L451-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Ordonnance n°67-821 du 23 septembre 1967", "MCS_TXT": { "MC": [ "COMMERCE", "INDUSTRIE", "GIE", "GROUPEMENT D'INTERET ECONOMIQUE", "ACTIVITE ECONOMIQUE", "CREATION", "CONTRAT" ] }, "TITREFULL": "Ordonnance n°67-821 du 23 septembre 1967 SUR LES GROUPEMENTS D'INTERET ECONOMIQUE (CREATION,BUT,COMPOSITION,DISSOLUTION)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000339915", "NUM": "67-821", "DATE_PUBLI": "1967-09-28", "DATE_TEXTE": "1967-09-23", "ORIGINE_PUBLI": "JORF du 28 septembre 1967", "PAGE_DEB_PUBLI": 9529, "PAGE_FIN_PUBLI": 9584 } }, "META_COMMUN": { "ID": "JORFTEXT000000339915", "URL": "texte/version/JORF/TEXT/00/00/00/33/99/JORFTEXT000000339915.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR967821" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000687676": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 17, ART. 33" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000521647", "#text": "Ordonnance n°85-1186 du 13 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521647", "@numtexte": "85-1186", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1985-11-13" }, { "@id": "JORFTEXT000000699983", "#text": "Décret n°87-220 du 31 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000699983", "@numtexte": "87-220", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-31" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000508818", "#text": "Loi n°87-549 du 16 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508818", "@nortexte": "SERX8700099L", "@numtexte": "87-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-16" }, { "@id": "JORFTEXT000000333241", "#text": "Décret n°87-609 du 31 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333241", "@nortexte": "BUDB8710028D", "@numtexte": "87-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-31" }, { "@id": "JORFTEXT000000687566", "#text": "Décret n°87-784 du 28 septembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687566", "@nortexte": "BUDB8750069D", "@numtexte": "87-784", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-28" }, { "@id": "JORFTEXT000000696635", "#text": "Décision Européenne n°87-239 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696635", "@nortexte": "CSCX8798691S", "@numtexte": "87-239", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000696090", "#text": "Décret n°87-1094 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696090", "@nortexte": "BUDB8710085D", "@numtexte": "87-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006068984", "#text": "Loi n°87-1061 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275195", "@num": "1", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275204", "@num": "10", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275205", "@num": "11", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275206", "@num": "12", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275207", "@num": "13", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275208", "@num": "14", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275211", "@num": "17", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275212", "@num": "18", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275196", "@num": "2", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275214", "@num": "20", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275216", "@num": "22", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275220", "@num": "26", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275221", "@num": "27", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275222", "@num": "28", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275224", "@num": "30", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275225", "@num": "31", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275226", "@num": "32", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275227", "@num": "33", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275198", "@num": "4", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275199", "@num": "5", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275200", "@num": "6", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275201", "@num": "7", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275202", "@num": "8", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275203", "@num": "9", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000843784", "#text": "Circulaire du 25 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000843784", "@nortexte": "REFC8800004C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1988-01-25" }, { "@id": "JORFTEXT000000512341", "#text": "Décret n°88-90 du 28 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000512341", "@nortexte": "BUDB8830006D", "@numtexte": "88-90", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-28" }, { "@id": "JORFTEXT000000841819", "#text": "Arrêté du 5 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000841819", "@nortexte": "BUDB8870000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-05" }, { "@id": "JORFTEXT000000691668", "#text": "Décret n°88-438 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGITEXT000006066599", "#text": "Décret n°88-438 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGITEXT000006066599", "#text": "Décret n°88-438 du 25 avril 1988 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325502", "@num": "1", "#text": "Décret n°88-438 du 25 avril 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325502", "@num": "1", "#text": "Décret n°88-438 du 25 avril 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000866468", "#text": "Décret n°88-593 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGITEXT000006066696", "#text": "Décret n°88-593 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325526", "@num": "1", "#text": "Décret n°88-593 du 6 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325527", "@num": "2", "#text": "Décret n°88-593 du 6 mai 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325528", "@num": "3", "#text": "Décret n°88-593 du 6 mai 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000177642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177642", "@nortexte": "BUDB9210102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318835", "@num": "35", "#text": "Loi n° 93-859 du 22 juin 1993 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000208631", "#text": "DECRET98-1305", "@sens": "cible", "@cidtexte": "JORFTEXT000000208631", "@nortexte": "ECOT9801033D", "@numtexte": "98-1305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000210199", "#text": "DECRET99-213", "@sens": "cible", "@cidtexte": "JORFTEXT000000210199", "@nortexte": "ECOI9801100D", "@numtexte": "99-213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-19" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006312268", "@num": "1599 decies", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312272", "@num": "1599 undecies", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296754", "@num": "46 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312267", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312271", "@num": "1599 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308831", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308832", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307665", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302911", "@num": "39 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°87-1061 du 30 décembre 1987", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1987", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "SANCTION", "INVESTISSEMENT", "PRIME", "RADIO", "NON CONFORME", "DROIT DE CONSOMMATION", "LOI DE FINANCES RECTIFICATIVE POUR 1987", "SOCIETE", "EQUILIBRE BUDGETAIRE", "DEPENSE EN CAPITAL", "RENTE VIAGERE", "PLUS-VALUE", "FONCTIONNAIRE DES DOUANES", "DEDUCTION", "COMMUNE", "TIMBRE", "IMPOT SUR LES SPECTACLES", "PROFESSION", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "SERVICE CIVIL", "AMENDE", "COTISATION", "ASSURANCE", "IMPOT SUR LE REVENU", "VEHICULE A MOTEUR", "SAINT-MARTIN", "ENERGIE ATOMIQUE", "INSTALLATION NUCLEAIRE DE BASE", "INVALIDITE", "DROIT D'USAGE", "BANQUE", "ALLOCATION", "SUPPRESSION", "EXONERATION", "REDUCTION", "ABATTEMENT", "TVA", "VENTE", "PENALITE", "CHAMBRE DE COMMERCE ET D'INDUSTRIE", "COMPTE D'AFFECTATION SPECIALE", "DEPENSE ORDINAIRE", "NOUVELLE-CALEDONIE", "AVOIR FISCAL", "COMITE DEPARTEMENTAL", "ENTREPRISE INDUSTRIELLE ET COMMERCIALE", "ENTREPRISE", "BIEN IMMOBILIER", "PLAFOND LEGAL DE DENSITE", "RAPPORT", "TAXE ADDITIONNELLE", "RATIFICATION", "TELEVISION", "DEPASSEMENT", "BUDGET ANNEXE", "CONTRAT D'ASSURANCE", "TAUX DE PRELEVEMENT", "RELEVEMENT", "PLAN D'EPARGNE RETRAITE", "VOITURE DE SOCIETE", "LEGION D'HONNEUR", "EXPLOITATION", "CONTRIBUTION FONCIERE", "LOTO SPORTIF", "CESSION", "BAS SALAIRE", "TAXE POUR FRAIS", "CODE DES DOUANES", "GROUPEMENT DE COMMUNES", "TABAC", "CEE", "RENTE", "MONNAIES ET MEDAILLES", "FISCALITE IMMOBILIERE", "CREDIT D'AVANCE", "ANNULATION", "BUDGET GENERAL", "CORSE", "GROUPEMENT D'INTERET ECONOMIQUE", "PRECOMPTE", "MESURE FISCALE", "ACTION EDUCATIVE", "HARTUI", "IMPOT", "IMPOT SUR LES SOCIETES", "COMBUSTIBLE", "INFIRMITE", "TAUX REDUIT", "ZONE D'ENTREPRISE", "PERMIS DE CONSTRUIRE", "CHEVAL DE COURSE", "ETRANGER", "IMPRIMERIE NATIONALE", "PLAN D'EPARGNE", "ASSURANCE VIE", "ASSURE", "EPARGNE", "CREDIT D'IMPOT", "DGD", "ENREGISTREMENT", "CONGE", "DGI", "RELGE BUDGETAIRE", "ENTREPRISE FRANCAISE", "IS", "CHEQUE-VACANCES", "TAXE D'APPRENTISSAGE", "IEDOM", "GIE", "JEU", "DOM", "APPEL", "REPARTITION", "TIC", "IMPLANTATION COMMERCIALE", "COMMUNICATION", "IMPLANTATION A L'ETRANGER", "LOTO NATIONAL", "PLAFOND", "TAXE DE CONSOMMATION", "CONJOINT", "INDEMNISATION", "RAPATRIE", "ORPHELIN", "VERSEMENT", "BIC", "CCI", "PTT", "JO", "CODE DE L'URBANISME", "CONSEIL CONSTITUTIONNEL", "ZAC", "CULTURE", "CODE GENERAL DES IMPOTS", "PER", "ELEVAGE", "ANNEXE", "REDEVANCE", "AGRICULTURE", "VIGNETTE", "QUADELOUPE", "SERVICE MILITAIRE", "ZONE FRANCHE", "LOI ORGANIQUE", "DOTATION GLOBALE DE FONCTIONNEMENT", "BENEFICE INDUSTRIEL ET COMMERCIAL", "ACTION SOCIALE", "CREATION D'ENTREPRISE", "INTERIEUR", "ACTION CULTURELLE", "TARIF", "PLD", "ARRET DEFINITIF", "OUVERTURE", "TAXE", "RETRAITE", "JUSTICE", "SANCTION PECUNIAIRE", "PENSION", "DROIT DE TIMBRE", "BAREME", "DROIT FISCAL", "TOM", "COOPERATION", "CERTIFICAT D'IMMATRICULATION" ] }, "TITREFULL": "Loi n°87-1061 du 30 décembre 1987 DE FINANCES RECTIFICATIVE POUR 1987" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687676", "NOR": "ECOX8700165L", "NUM": "87-1061", "DATE_PUBLI": "1987-12-31", "DATE_TEXTE": "1987-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1987", "PAGE_DEB_PUBLI": 15473, "PAGE_FIN_PUBLI": 15784 } }, "META_COMMUN": { "ID": "JORFTEXT000000687676", "URL": "texte/version/JORF/TEXT/00/00/00/68/76/JORFTEXT000000687676.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9871061" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000339915", "cible": true, "cidtexte": "JORFTEXT000000687676", "id": "LEGIARTI000006275213", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000687676", "cible": true, "cidtexte": "JORFTEXT000000687676", "id": "LEGIARTI000006275213", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000687676", "cible": true, "cidtexte": "JORFTEXT000000687676", "id": "LEGIARTI000006275213", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275213", "liens_entrants": true }

Article 19 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1987 (Loi n°87-1061 du 30 décembre 1987 DE FINANCES RECTIFICATIVE POUR 1987)