{ "article": { "LEGIARTI000006295382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 duodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295382", "URL": "article/LEGI/ARTI/00/00/06/29/53/LEGIARTI000006295382.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0163AFXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006250359", "@num": "2", "#text": "Décret n°2006-383 du 30 mars 2006 - art. 2 () JORF 31 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264442", "@nortexte": "SOCF0610474D", "@numtexte": "2006-383", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262052", "@num": "3", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 3 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811727", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022895167", "@fin": "2999-01-01", "#text": "3° : Obligations déclaratives et versement de la participation", "@debut": "2009-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161987", "@fin": "2018-06-23", "#text": "II : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320203", "@fin": "2999-01-01", "#text": "II : Employeurs occupant onze salariés et plus", "@debut": "2018-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295372", "@fin": "1983-03-26", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295373", "@fin": "1984-02-25", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295374", "@fin": "1985-05-18", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295375", "@fin": "1991-06-24", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295376", "@fin": "1992-07-04", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295377", "@fin": "1998-04-22", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295378", "@fin": "1999-03-31", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295379", "@fin": "2004-01-01", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295380", "@fin": "2005-01-01", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295381", "@fin": "2006-03-31", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295382", "@fin": "2009-04-10", "@num": "163 duodecies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000020519394", "@fin": "2015-06-06", "@num": "163 duodecies", "@etat": "DISJOINT", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article L. 951-12 du code du travail est établie conformément aux dispositions prévues par l'article R. 950-19 du même code.
\n
" } }, "LEGIARTI000006250359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006250359", "URL": "article/LEGI/ARTI/00/00/06/25/03/LEGIARTI000006250359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SFHIWXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811912", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811736", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811744", "@num": "R950-20", "#text": "Code du travail - art. R950-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811670", "@num": "R950-8", "#text": "Code du travail - art. R950-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000264442", "@nor": "SOCF0610474D", "@num": "2006-383", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-383 du 30 mars 2006 portant simplification et adaptation de diverses dispositions dans le domaine de la formation professionnelle et modifiant le code du travail (deuxième partie : Décrets en Conseil d'Etat)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000264442", "@c_titre_court": "Décret n°2006-383 du 30 mars 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-383 du 30 mars 2006 portant simplification et adaptation de diverses dispositions dans le domaine de la formation professionnelle et modifiant le code du travail (deuxième partie : Décrets en Conseil d'Etat)", "@debut": "2006-03-31", "@id_txt": "LEGITEXT000006053501", "@c_titre_court": "Décret n°2006-383 du 30 mars 2006" } ], "@ministere": "MINISTERE DE L'EMPLOI, DE LA COHESION SOCIALE ET DU LOGEMENT", "@date_publi": "2006-03-31", "@date_signature": "2006-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006250359", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001488925", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006262052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006262052", "URL": "article/LEGI/ARTI/00/00/06/26/20/LEGIARTI000006262052.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHLCXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294021", "@num": "102 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294135", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 141 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294138", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294159", "@num": "161", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295357", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294163", "@num": "163", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294297", "@num": "171 AS bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AS bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296275", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293931", "@num": "91 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293930", "@num": "91 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293929", "@num": "91 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293928", "@num": "91 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293927", "@num": "91 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293955", "@num": "95 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297436", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297487", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297492", "@num": "2 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297493", "@num": "2 terdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297494", "@num": "2 terdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000647650", "@nor": "BUDF0700012D", "@num": "2007-484", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-484 du 30 mars 2007 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000647650", "@c_titre_court": "Décret n°2007-484 du 30 mars 2007" }, { "@fin": "2999-01-01", "#text": "Décret n° 2007-484 du 30 mars 2007 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code.", "@debut": "2007-03-31", "@id_txt": "LEGITEXT000006055808", "@c_titre_court": "Décret n° 2007-484 du 30 mars 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2007-03-31", "@date_signature": "2007-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006262052", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002102713", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006651517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-07-03", "DATE_DEBUT": "1994-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651517", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651517.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L12AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "LEGIARTI000006657727", "@num": "1", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 1 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006403072", "@num": "92", "#text": "Loi n°94-475 du 10 juin 1994 - art. 92 () JORF 11 juin 1994 en vigueur le 1er octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail R950-15 A R950-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@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": "LEGISCTA000006154306", "@fin": "2004-05-05", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.- Les employeurs sont tenus de remettre à la recette des impôts compétente une déclaration en double exemplaire, indiquant notamment le montant de la participation à laquelle ils étaient tenus et les dépenses effectivement consenties, en vertu de l'article L. 951-1.
\n
La déclaration des employeurs mentionnés à l'article L. 951-8 doit être accompagnée soit du procès-verbal de la délibération du comité d'entreprise, soit du procès-verbal de carence.
\n
II.- La déclaration prévue au I ci-dessus doit être produite au plus tard le 5 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.
\n
En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les dix jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.
\n
En cas de redressement ou de liquidation judiciaires, elles sont produites dans les dix jours de la date du jugement.
" } }, "LEGIARTI000006651518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-24", "DATE_DEBUT": "1998-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006651518", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651518.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L12AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "LEGIARTI000006320121", "@num": "3", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 3 () JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail R950-15 A R950-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@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": "LEGISCTA000006154306", "@fin": "2004-05-05", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.- Les employeurs sont tenus de remettre à la recette des impôts compétente une déclaration en double exemplaire, indiquant notamment le montant de la participation à laquelle ils étaient tenus et les dépenses effectivement consenties, en vertu de l'article L. 951-1.
\n
La déclaration des employeurs mentionnés à l'article L. 951-8 doit être accompagnée soit du procès-verbal de la délibération du comité d'entreprise, soit du procès-verbal de carence.
\n
II.- La déclaration prévue au I ci-dessus doit être produite au plus tard le 30 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.
\n
En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les dix jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.
\n
En cas de redressement ou de liquidation judiciaires, elles sont produites dans les dix jours de la date du jugement.
" } }, "LEGIARTI000006651519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-05-05", "DATE_DEBUT": "2003-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006651519", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L12AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "LEGIARTI000006226430", "@num": "1", "#text": "Ordonnance n°2003-1235 du 22 décembre 2003 - art. 1 () JORF 24 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000601354", "@nortexte": "ECOX0300186R", "@numtexte": "2003-1235", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-22" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail R950-15 A R950-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@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": "LEGISCTA000006154306", "@fin": "2004-05-05", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les employeurs sont tenus de remettre à la recette des impôts compétente une déclaration en double exemplaire, indiquant notamment le montant de la participation à laquelle ils étaient tenus et les dépenses effectivement consenties, en vertu de l'article L. 951-1.
\n
Les employeurs qui occupent au moins cinquante salariés attestent sur l'honneur qu'ils ont satisfait à l'obligation de consultation du comité d'entreprise prévue à l'article L. 951-8. A la demande de l'administration, ils doivent produire les procès-verbaux justifiant du respect de cette obligation.
\n
II. - La déclaration prévue au I ci-dessus doit être produite au plus tard le 30 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.
\n
En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les soixante jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.
\n
En cas de redressement ou de liquidation judiciaires, elles sont produites dans les soixante jours de la date du jugement.
" } }, "LEGIARTI000006651520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2004-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006651520", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L12AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "LEGIARTI000006659013", "@num": "1", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 1 () JORF 5 mai 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@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": "LEGISCTA000006154325", "@fin": "2008-05-01", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139924", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123900", "@fin": "2999-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de la formation professionnelle tout au long de la vie.", "@debut": "2004-05-05" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les employeurs sont tenus de remettre à la recette des impôts compétente une déclaration en double exemplaire, indiquant notamment le montant de la participation à laquelle ils étaient tenus et les dépenses effectivement consenties, en vertu de l'article L. 951-1.
\n
Les employeurs qui occupent au moins cinquante salariés attestent sur l'honneur qu'ils ont satisfait à l'obligation de consultation du comité d'entreprise prévue à l'article L. 951-8. A la demande de l'administration, ils doivent produire les procès-verbaux justifiant du respect de cette obligation.
\n
II. - La déclaration prévue au I ci-dessus doit être produite au plus tard le 30 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.
\n
En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les soixante jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.
\n
En cas de redressement ou de liquidation judiciaires, elles sont produites dans les soixante jours de la date du jugement.
" } }, "LEGIARTI000006651521": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651521", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651521.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L12AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "LEGIARTI000006521577", "@num": "165", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 165 (V) JORF 27 juillet 2005 en vigueur le 1er janvier 2006 sous réserve art. 190", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@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": "LEGISCTA000006154325", "@fin": "2008-05-01", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139924", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123900", "@fin": "2999-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de la formation professionnelle tout au long de la vie.", "@debut": "2004-05-05" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les employeurs sont tenus de remettre à la recette des impôts compétente une déclaration en double exemplaire, indiquant notamment le montant de la participation à laquelle ils étaient tenus et les dépenses effectivement consenties, en vertu de l'article L. 951-1.
\n
Les employeurs qui occupent au moins cinquante salariés attestent sur l'honneur qu'ils ont satisfait à l'obligation de consultation du comité d'entreprise prévue à l'article L. 951-8. A la demande de l'administration, ils doivent produire les procès-verbaux justifiant du respect de cette obligation.
\n
II. - La déclaration prévue au I ci-dessus doit être produite au plus tard le 30 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.
\n
En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les soixante jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.
\n
En cas de procédure de sauvegarde ou de redressement ou de liquidation judiciaires, elles sont produites dans les soixante jours de la date du jugement.
" } }, "LEGIARTI000006651522": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006651522", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651522.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L12AXXAF" } }, "NOTA": { "CONTENU": "
NOTA : 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
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 103 3° Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@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": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@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": "LEGISCTA000006154325", "@fin": "2008-05-01", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139924", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123900", "@fin": "2999-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de la formation professionnelle tout au long de la vie.", "@debut": "2004-05-05" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les employeurs sont tenus de remettre au service des impôts compétent une déclaration en double exemplaire, indiquant notamment le montant de la participation à laquelle ils étaient tenus et les dépenses effectivement consenties, en vertu de l'article L. 951-1.
\n
Les employeurs qui occupent au moins cinquante salariés attestent sur l'honneur qu'ils ont satisfait à l'obligation de consultation du comité d'entreprise prévue à l'article L. 951-8. A la demande de l'administration, ils doivent produire les procès-verbaux justifiant du respect de cette obligation.
\n
II. - La déclaration prévue au I ci-dessus doit être produite au plus tard le 30 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.
\n
En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les soixante jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.
\n
En cas de procédure de sauvegarde ou de redressement ou de liquidation judiciaires, elles sont produites dans les soixante jours de la date du jugement.
" } }, "LEGIARTI000006811727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-03-26", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006811727", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811727.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0A" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651177", "@num": "L950-8", "#text": "Code du travail - art. L950-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L950-8, L920-1 A L920-31", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158217", "@fin": "1985-01-26", "#text": "CONTROLE DE LA PARTICIPATION DES EMPLOYEURS .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143107", "@fin": "1985-05-18", "#text": "MODALITES D'APPLICATION DES ARTICLES L950-1 A L950-10", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128513", "@fin": "1985-05-18", "#text": "FORMATION PROFESSIONNELLE CONTINUE DANS LE CADRE DE L'EDUCATION PERMANENTE", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents commissionnés prévus à l'article L. 950-8 sont habilités à exercer le contrôle des dépenses effectuées tant par l'entreprise elle-même que par les organismes formateurs pour l'exécution des conventions conclues conformément aux dispositions des articles L. 920-1 à L. 920-31 .
\n
" } }, "LEGIARTI000006811728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-26", "DATE_DEBUT": "1983-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006811728", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811728.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0B" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000683313", "#text": "Décret 83-235 1983-03-21 ART. 5 JORF 26 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000683313", "@numtexte": "83-235", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-21" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651284", "@num": "L920-1", "#text": "Code du travail - art. L920-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651146", "@num": "L920-10", "#text": "Code du travail - art. L920-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651811", "@num": "L920-11", "#text": "Code du travail - art. L920-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651289", "@num": "L920-2", "#text": "Code du travail - art. L920-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651118", "@num": "L920-3", "#text": "Code du travail - art. L920-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651123", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651130", "@num": "L920-5", "#text": "Code du travail - art. L920-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651136", "@num": "L920-6", "#text": "Code du travail - art. L920-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651292", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651141", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651295", "@num": "L920-9", "#text": "Code du travail - art. L920-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651445", "@num": "L940-1", "#text": "Code du travail - art. L940-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651177", "@num": "L950-8", "#text": "Code du travail - art. L950-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158232", "@fin": "1985-05-18", "#text": "SECTION 5 : CONTROLE DE LA PARTICIPATION DES EMPLOYEURS", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143114", "@fin": "1987-02-28", "#text": "Titre V : MODALITES D'APPLICATION DES ARTICLES L950-1 A L950-10", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128515", "@fin": "1987-02-28", "#text": "Livre IX : FORMATION PROFESSIONNELLE DANS LE CADRE DE LA FORMATION PERMANENTE", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents mentionnés à l'article L. 950-8 du code du travail sont commissionnés par le ministre chargé de la formation professionnelle lorsque ces agents ont vocation d'intervenir sur l'ensemble du territoire et par les commissaires de la République de la région lorsque ces agents n'interviennent que dans les limites d'une région. Ils sont habilités à exercer le contrôle des dépenses effectuées tant par l'entreprise elle-même que par des organismes formateurs pour l'exécution des conventions conclues conformément aux dispositions des articles L. 920-1 à L. 920-11 et L. 940-1.
\n
" } }, "LEGIARTI000006811729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-05-18", "DATE_DEBUT": "1985-01-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006811729", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811729.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0C" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006663400", "@num": "2", "#text": "Décret n°85-106 du 23 janvier 1985 - art. 2 () JORF 26 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682039", "@numtexte": "85-106", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-23" }, { "@id": "LEGIARTI000006663401", "@num": "3", "#text": "Décret n°85-106 du 23 janvier 1985 - art. 3 () JORF 26 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000682039", "@numtexte": "85-106", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-23" }, { "@id": "JORFTEXT000000333377", "#text": "Décret 85-531 1985-04-03 art. 7 JORF 18 mai 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000333377", "@numtexte": "85-531", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-03" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651284", "@num": "L920-1", "#text": "Code du travail - art. L920-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651146", "@num": "L920-10", "#text": "Code du travail - art. L920-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651811", "@num": "L920-11", "#text": "Code du travail - art. L920-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651289", "@num": "L920-2", "#text": "Code du travail - art. L920-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651118", "@num": "L920-3", "#text": "Code du travail - art. L920-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651123", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651130", "@num": "L920-5", "#text": "Code du travail - art. L920-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651136", "@num": "L920-6", "#text": "Code du travail - art. L920-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651292", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651141", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651295", "@num": "L920-9", "#text": "Code du travail - art. L920-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651445", "@num": "L940-1", "#text": "Code du travail - art. L940-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651177", "@num": "L950-8", "#text": "Code du travail - art. L950-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158327", "@fin": "1985-05-18", "#text": "SECTION 5 : DU CONTROLE ET DES RECOURS EN MATIERE DE FORMATION PROFESSIONNELLE", "@debut": "1985-01-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143114", "@fin": "1987-02-28", "#text": "Titre V : MODALITES D'APPLICATION DES ARTICLES L950-1 A L950-10", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128515", "@fin": "1987-02-28", "#text": "Livre IX : FORMATION PROFESSIONNELLE DANS LE CADRE DE LA FORMATION PERMANENTE", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents mentionnés à l'article L. 950-8 du code du travail sont commissionnés par le ministre chargé de la formation professionnelle lorsque ces agents ont vocation d'intervenir sur l'ensemble du territoire et par les commissaires de la République de la région lorsque ces agents n'interviennent que dans les limites d'une région. Ils sont habilités à exercer le contrôle des dépenses effectuées tant par l'entreprise elle-même que par des organismes formateurs pour l'exécution des conventions conclues conformément aux dispositions des articles L. 920-1 à L. 920-11 et L. 940-1 et à effectuer les opérations prévues à l'article L. 950-8.
\n
" } }, "LEGIARTI000006811730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-28", "DATE_DEBUT": "1985-05-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006811730", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811730.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0D" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000333377", "#text": "Décret 85-531 1985-04-03 art. 7, art. 15, art. 16 JORF 18 mai 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000333377", "@numtexte": "85-531", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-04-03" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651357", "@num": "L931-14", "#text": "Code du travail - art. L931-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651166", "@num": "L950-2", "#text": "Code du travail - art. L950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651174", "@num": "L950-2-2", "#text": "Code du travail - art. L950-2-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651828", "@num": "L950-4", "#text": "Code du travail - art. L950-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651479", "@num": "L950-6", "#text": "Code du travail - art. L950-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811201", "@num": "R950-2", "#text": "Code du travail - art. R950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811659", "@num": "R950-7", "#text": "Code du travail - art. R950-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158333", "@fin": "1987-02-28", "#text": "SECTION 4 : DECLARATION RELATIVE A LA PARTICIPATION DES EMPLOYEURS AU DEVELOPPEMENT DE LA FORMATION PROFESSIONNELLE CONTINUE", "@debut": "1985-05-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143114", "@fin": "1987-02-28", "#text": "Titre V : MODALITES D'APPLICATION DES ARTICLES L950-1 A L950-10", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128515", "@fin": "1987-02-28", "#text": "Livre IX : FORMATION PROFESSIONNELLE DANS LE CADRE DE LA FORMATION PERMANENTE", "@debut": "1983-03-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La déclaration visée à l'article L. 950-7 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
\n 1° Le montant des salaires payés tels qu'ils sont définis à l'article R. 950-2 ;
\n
\n 2° Le montant brut de la contribution incombant à l'employeur ;
\n
\n
3° Le montant des dépenses effectivement consenties en vertu des articles L. 950-2 et L. 950-6 ainsi que le montant correspondant à la fraction de la participation instituée par l'article L. 950-2 dont l'employeur lié par un engagement de développement de la formation est réputé s'acquitter ;
\n
\n 4° La répartition de ces dépenses selon les catégories suivantes :
\n Dépenses de fonctionnement des stages organisés dans l'entreprise, en distinguant :
\n Les frais de personnel enseignant ;
\n Les frais de personnel non enseignant ;
\n Les fournitures et matières d'oeuvre ;
\n Les autres frais de fonctionnement ;
\n Dépenses d'équipement en matériel définies à l'article R. 950-7 ci-dessus ;
\n Dépenses de formation effectuées au bénéfice du personnel de l'entreprise, en application de conventions ;
\n Rémunérations versées aux stagiaires par l'entreprise ;
\n Versements effectués au titre de fonds d'assurance formation et versements à un organisme paritaire agréé en application de l'article L. 950-2-2 ;
\n Versements effectués dans les conditions prévues par l'article L. 950-2 (4°) ;
\n Versements effectués au titre d'une taxe parafiscale affectée à la formation professionnelle.
\n
5° Selon le cas, l'insuffisance de contribution au titre de la période considérée, ou l'excédent reportable sur les trois années suivantes ou l'insuffisance de contribution versée aux organismes paritaires agréés par l'Etat au titre du congé individuel de formation en application de l'article L. 950-2-2.
\n
\n 6° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours de chacune des trois années précédentes ;
\n
\n 7° Le cas échéant, la majoration prévue à l'article L. 950-4, I ;
\n
\n 8° Le montant total du versement à effectuer à la caisse du comptable des impôts ;
\n
\n 9° Le nombre de salariés de l'entreprise ;
\n
\n 10° Le nombre de stagiaires ayant bénéficié d'une formation au cours de l'année, financée en tout ou partie au moyen de la participation de l'employeur, ainsi que le nombre d'heures de formation reçues par eux, selon qu'elles ont ou non donné lieu au maintien d'une rémunération ;
\n
\n 11° La répartition de ces stagiaires ;
\n a) Par sexe ;
\n b) Par catégorie d'emploi ;
\n c) Par âge ; d) Par type d' action au sens de l'article L. 900-2 ;
\n Selon qu'ils ont bénéficié d'une formation dans l'entreprise elle-même ou en application des conventions conclues avec des organismes de formation.
\n
12° Le nombre de jeunes travailleurs au sens de l'article L. 931-14 qui ont bénéficié d'une formation au cours de l'année;
\n
\n Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
\n
" } }, "LEGIARTI000006811731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-10-06", "DATE_DEBUT": "1987-02-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006811731", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811731.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0E" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000885746", "#text": "Décret 87-133 1987-02-27 art. 5 JORF 28 février 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000885746", "@nortexte": "ASEE8703134D", "@numtexte": "87-133", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-02-27" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651357", "@num": "L931-14", "#text": "Code du travail - art. L931-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651513", "@num": "L951-11", "#text": "Code du travail - art. L951-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651495", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811201", "@num": "R950-2", "#text": "Code du travail - art. R950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811659", "@num": "R950-7", "#text": "Code du travail - art. R950-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158288", "@fin": "1993-03-13", "#text": "Section 4 : Déclaration relative à la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1985-05-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143092", "@fin": "1993-03-13", "#text": "Titre V : Modalités d'application des articles L. 950-1 à L. 950-10", "@debut": "1984-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018509081", "@fin": "2008-05-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La déclaration visée à l'article L. 951-12 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
\n 1° Le montant des salaires payés tels qu'ils sont définis à l'article R. 950-2 ;
\n
\n 2° Le montant brut de la contribution incombant à l'employeur ;
\n
\n
3° Le montant des dépenses effectivement consenties en vertu des articles L. 951-1 et L. 951-11 ainsi que le montant correspondant à la fraction de la participation instituée par l'article L. 951-1 dont l'employeur lié par un engagement de développement de la formation est réputé s'acquitter ;
\n
\n 4° La répartition de ces dépenses selon les catégories suivantes :
\n Dépenses de fonctionnement des stages organisés dans l'entreprise, en distinguant :
\n Les frais de personnel enseignant ;
\n Les frais de personnel non enseignant ;
\n Les fournitures et matières d'oeuvre ;
\n Les autres frais de fonctionnement ;
\n Dépenses d'équipement en matériel définies à l'article R. 950-7 ci-dessus ;
\n Dépenses de formation effectuées au bénéfice du personnel de l'entreprise, en application de conventions ;
\n Rémunérations versées aux stagiaires par l'entreprise ;
\n Versements effectués dans les conditions prévues à l'article L. 951-1 (5°) du code du travail ;
\n Versements effectués au titre de fonds d'assurance formation et versements à un organisme paritaire agréé en application de l'article L. 951-3 ;
\n Versements effectués dans les conditions prévues par l'article L. 951-1 (4°) ;
\n Versements effectués au titre d'une taxe parafiscale affectée à la formation professionnelle.
\n
5° Selon le cas, l'insuffisance de contribution au titre de la période considérée, ou l'excédent reportable sur les trois années suivantes ou l'insuffisance de contribution versée aux organismes paritaires agréés par l'Etat au titre du congé individuel de formation en application de l'article L. 951-3.
\n
\n 6° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours de chacune des trois années précédentes.
\n
\n 7° Le cas échéant, la majoration prévue à l'article L. 951-9, I.
\n
\n 8° Le montant total du versement à effectuer à la caisse du comptable des impôts.
\n
\n 9° Le nombre de salariés de l'entreprise.
\n
\n 10° Le nombre de stagiaires ayant bénéficié d'une formation au cours de l'année, financée en tout ou partie au moyen de la participation de l'employeur, ainsi que le nombre d'heures de formation reçues par eux, selon qu'elles ont ou non donné lieu au maintien d'une rémunération.
\n
\n 11° La répartition de ces stagiaires :
\n a) Par sexe ;
\n b) Par catégorie d'emploi ;
\n c) Par âge ; d) Par type d' action au sens de l'article L. 900-2 ;
\n Selon qu'ils ont bénéficié d'une formation dans l'entreprise elle-même ou en application des conventions conclues avec des organismes de formation.
\n 12° Le nombre de jeunes travailleurs au sens de l'article L. 931-14 qui ont bénéficié d'une formation au cours de l'année.
\n
\n Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
\n
" } }, "LEGIARTI000006811732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-13", "DATE_DEBUT": "1992-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006811732", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811732.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0F" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006666153", "@num": "6", "#text": "Décret n°92-1075 du 2 octobre 1992 - art. 6 () JORF 6 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000360344", "@nortexte": "TEFX9210432D", "@numtexte": "92-1075", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651357", "@num": "L931-14", "#text": "Code du travail - art. L931-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651513", "@num": "L951-11", "#text": "Code du travail - art. L951-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651495", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811046", "@num": "R900-3", "#text": "Code du travail - art. R900-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811201", "@num": "R950-2", "#text": "Code du travail - art. R950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811659", "@num": "R950-7", "#text": "Code du travail - art. R950-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158288", "@fin": "1993-03-13", "#text": "Section 4 : Déclaration relative à la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1985-05-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143092", "@fin": "1993-03-13", "#text": "Titre V : Modalités d'application des articles L. 950-1 à L. 950-10", "@debut": "1984-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018509081", "@fin": "2008-05-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La déclaration visée à l'article L. 951-12 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
\n 1° Le montant des salaires payés tels qu'ils sont définis à l'article R. 950-2 ;
\n
\n 2° Le montant brut de la contribution incombant à l'employeur ;
\n
\n
3° Le montant des dépenses effectivement consenties en vertu des articles L. 951-1 et L. 951-11 ainsi que le montant correspondant à la fraction de la participation instituée par l'article L. 951-1 dont l'employeur lié par un engagement de développement de la formation est réputé s'acquitter ;
\n
\n 4° La répartition de ces dépenses selon les catégories suivantes :
\n Dépenses de fonctionnement des stages organisés dans l'entreprise, en distinguant :
\n Les frais de personnel enseignant ;
\n Les frais de personnel non enseignant ;
\n Les fournitures et matières d'oeuvre ;
\n Les autres frais de fonctionnement ;
\n Dépenses d'équipement en matériel définies à l'article R. 950-7 ci-dessus ;
\n Dépenses de formation effectuées au bénéfice du personnel de l'entreprise, en application de conventions ;
\n Dépenses de bilans de compétences effectuées au bénéfice du personnel de l'entreprise en application des conventions visées à l'article R. 900-3 ;
\n Rémunérations versées aux stagiaires par l'entreprise ;
\n Versements effectués dans les conditions prévues à l'article L. 951-1 (5°) du code du travail ;
\n Versements effectués au titre de fonds d'assurance formation et versements à un organisme paritaire agréé en application de l'article L. 951-3 ;
\n Versements effectués dans les conditions prévues par l'article L. 951-1 (4°) ;
\n Versements effectués au titre d'une taxe parafiscale affectée à la formation professionnelle.
\n
5° Selon le cas, l'insuffisance de contribution au titre de la période considérée, ou l'excédent reportable sur les trois années suivantes ou l'insuffisance de contribution versée aux organismes paritaires agréés par l'Etat au titre du congé individuel de formation en application de l'article L. 951-3.
\n
\n 6° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours de chacune des trois années précédentes.
\n
\n 7° Le cas échéant, la majoration prévue à l'article L. 951-9, I.
\n
\n 8° Le montant total du versement à effectuer à la caisse du comptable des impôts.
\n
\n 9° Le nombre de salariés de l'entreprise.
\n
\n 10° Le nombre de stagiaires ayant bénéficié d'une formation ou d'un bilan de compétences au cours de l'année, financée en tout ou partie au moyen de la participation de l'employeur, ainsi que le nombre d'heures de formation et de bilan de compétences reçues par eux, selon qu'elles ont ou non donné lieu au maintien d'une rémunération.
\n
\n 11° La répartition de ces stagiaires :
\n a) Par sexe ;
\n b) Par catégorie d'emploi ;
\n c) Par âge ; d) Par type d' action au sens de l'article L. 900-2 ;
\n Selon qu'ils ont bénéficié d'une formation dans l'entreprise elle-même ou en application des conventions conclues avec des organismes de formation.
\n 12° Le nombre de jeunes travailleurs au sens de l'article L. 931-14 qui ont bénéficié d'une formation au cours de l'année.
\n
\n Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
\n
" } }, "LEGIARTI000006811733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-18", "DATE_DEBUT": "1993-03-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006811733", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811733.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0G" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000726799", "#text": "Décret 93-326 1993-03-12 art. 1 I, II JORF 13 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726799", "@nortexte": "TEFF9300243D", "@numtexte": "93-326", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-12" }, { "@id": "LEGIARTI000006928065", "@num": "1", "#text": "Décret n°93-326 du 12 mars 1993 - art. 1 () JORF 13 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726799", "@nortexte": "TEFF9300243D", "@numtexte": "93-326", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-12" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651357", "@num": "L931-14", "#text": "Code du travail - art. L931-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651513", "@num": "L951-11", "#text": "Code du travail - art. L951-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651495", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811046", "@num": "R900-3", "#text": "Code du travail - art. R900-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811201", "@num": "R950-2", "#text": "Code du travail - art. R950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811659", "@num": "R950-7", "#text": "Code du travail - art. R950-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018508688", "@fin": "2008-05-01", "#text": "Section 4 : Déclaration relative à la participation au développement de la formation professionnelle continue des employeurs occupant au minimum dix salariés", "@debut": "1993-03-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018508784", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "1992-03-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018509081", "@fin": "2008-05-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration visée à l'article L. 951-12 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
1° Le montant des salaires payés tels qu'ils sont définis à l'article R. 950-2 ;
\n
2° Le montant brut de la contribution incombant à l'employeur ;
\n
3° Le montant des dépenses effectivement consenties en vertu des articles L. 951-1 et L. 951-11 ainsi que le montant correspondant à la fraction de la participation instituée par l'article L. 951-1 dont l'employeur lié par un engagement de développement de la formation est réputé s'acquitter ;
\n
4° La répartition de ces dépenses selon les catégories suivantes :
\n
Dépenses de fonctionnement des stages organisés dans l'entreprise, en distinguant :
\n
Les frais de personnel enseignant ;
\n
Les frais de personnel non enseignant ;
\n
Les fournitures et matières d'oeuvre ;
\n
Les autres frais de fonctionnement ;
\n
Dépenses d'équipement en matériel définies à l'article R. 950-7 ci-dessus ;
\n
Dépenses de formation effectuées au bénéfice du personnel de l'entreprise, en application de conventions ;
\n
Dépenses de bilans de compétences effectuées au bénéfice du personnel de l'entreprise en application des conventions visées à l'article R. 900-3 ;
\n
Rémunérations versées aux stagiaires par l'entreprise ;
\n
Versements effectués dans les conditions prévues à l'article L. 951-1 (5°) du code du travail ;
\n
Versements effectués au titre de fonds d'assurance formation et versements à un organisme paritaire agréé en application de l'article L. 951-3 ;
\n
Versements effectués dans les conditions prévues par l'article L. 951-1 (4°) ;
\n
Versements effectués au titre d'une taxe parafiscale affectée à la formation professionnelle.
\n
5° Selon le cas, l'insuffisance de contribution au titre de la période considérée, ou l'excédent reportable sur les trois années suivantes ou l'insuffisance de contribution versée aux organismes paritaires agréés par l'Etat au titre du congé individuel de formation en application de l'article L. 951-3 ;
\n
6° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours de chacune des trois années précédentes ;
\n
7° Le cas échéant, la majoration prévue à l'article L. 951-9, I ;
\n
8° Le montant total du versement à effectuer à la caisse du comptable des impôts ;
\n
9° Le nombre de salariés de l'entreprise ;
\n
10° Le nombre de stagiaires ayant bénéficié d'une formation ou d'un bilan de compétences au cours de l'année, financée en tout ou partie au moyen de la participation de l'employeur, ainsi que le nombre d'heures de formation et de bilan de compétences reçues par eux, selon qu'elles ont ou non donné lieu au maintien d'une rémunération ;
\n
11° La répartition de ces stagiaires :
\n
a) Par sexe ;
\n
b) Par catégorie d'emploi ;
\n
c) Par âge ;
\n
d) Par type d' action au sens de l'article L. 900-2 ;
\n
12° Le nombre de jeunes travailleurs au sens de l'article L. 931-14 qui ont bénéficié d'une formation au cours de l'année.
\n
Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
" } }, "LEGIARTI000006811734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-30", "DATE_DEBUT": "2002-12-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006811734", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811734.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0H" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006215626", "@num": "1", "#text": "Décret n°2002-1459 du 16 décembre 2002 - art. 1 () JORF 18 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000777049", "@nortexte": "SOCF0211759D", "@numtexte": "2002-1459", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-16" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651357", "@num": "L931-14", "#text": "Code du travail - art. L931-14 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651513", "@num": "L951-11", "#text": "Code du travail - art. L951-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651495", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811046", "@num": "R900-3", "#text": "Code du travail - art. R900-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811255", "@num": "R950-13-3", "#text": "Code du travail - art. R950-13-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811257", "@num": "R950-13-4", "#text": "Code du travail - art. R950-13-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811201", "@num": "R950-2", "#text": "Code du travail - art. R950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811659", "@num": "R950-7", "#text": "Code du travail - art. R950-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018508688", "@fin": "2008-05-01", "#text": "Section 4 : Déclaration relative à la participation au développement de la formation professionnelle continue des employeurs occupant au minimum dix salariés", "@debut": "1993-03-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018508784", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "1992-03-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018509081", "@fin": "2008-05-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration visée à l'article L. 951-12 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
1° Le montant des salaires payés tels qu'ils sont définis à l'article R. 950-2 ;
\n
2° Le montant brut de la contribution incombant à l'employeur ;
\n
3° Le montant des dépenses effectivement consenties en vertu des articles L. 951-1 et L. 951-11 ainsi que le montant correspondant à la fraction de la participation instituée par l'article L. 951-1 dont l'employeur lié par un engagement de développement de la formation est réputé s'acquitter ;
\n
4° La répartition de ces dépenses selon les catégories suivantes :
\n
Dépenses de fonctionnement des stages organisés dans l'entreprise, en distinguant :
\n
Les frais de personnel enseignant ;
\n
Les frais de personnel non enseignant ;
\n
Les fournitures et matières d'oeuvre ;
\n
Les autres frais de fonctionnement ;
\n
Dépenses d'équipement en matériel définies à l'article R. 950-7 ci-dessus ;
\n
Dépenses de formation effectuées au bénéfice du personnel de l'entreprise, en application de conventions ;
\n
Dépenses de bilans de compétences effectuées au bénéfice du personnel de l'entreprise en application des conventions visées à l'article R. 900-3 ;
\n
Dépenses de validation des acquis de l'expérience effectuées au bénéfice du personnel de l'entreprise en application des dispositions des articles R. 950-13-3 et R. 950-13-4 ;
\n
Rémunérations versées aux stagiaires par l'entreprise ;
\n
Versements effectués dans les conditions prévues à l'article L. 951-1 (5°) du code du travail ;
\n
Versements effectués au titre de fonds d'assurance formation et versements à un organisme paritaire agréé en application de l'article L. 951-3 ;
\n
Versements effectués dans les conditions prévues par l'article L. 951-1 (4°) ;
\n
Versements effectués au titre d'une taxe parafiscale affectée à la formation professionnelle.
\n
5° Selon le cas, l'insuffisance de contribution au titre de la période considérée, ou l'excédent reportable sur les trois années suivantes ou l'insuffisance de contribution versée aux organismes paritaires agréés par l'Etat au titre du congé individuel de formation en application de l'article L. 951-3 ;
\n
6° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours de chacune des trois années précédentes ;
\n
7° Le cas échéant, la majoration prévue à l'article L. 951-9, I ;
\n
8° Le montant total du versement à effectuer à la caisse du comptable des impôts ;
\n
9° Le nombre de salariés de l'entreprise ;
\n
10° Le nombre de stagiaires ayant bénéficié d'une formation, d'un bilan de compétences ou d'une validation des acquis de l'expérience au cours de l'année, financé en tout ou partie au moyen de la participation de l'employeur, ainsi que le nombre d'heures de formation, de bilan de compétences et de validation des acquis de l'expérience reçues par eux, selon qu'elles ont ou non donné lieu au maintien d'une rémunération ;
\n
11° La répartition de ces stagiaires :
\n
a) Par sexe ;
\n
b) Par catégorie d'emploi ;
\n
c) Par âge ;
\n
d) Par type d' action au sens de l'article L. 900-2 ;
\n
12° Le nombre de jeunes travailleurs au sens de l'article L. 931-14 qui ont bénéficié d'une formation au cours de l'année.
\n
Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
" } }, "LEGIARTI000006811735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-03-31", "DATE_DEBUT": "2004-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006811735", "URL": "article/LEGI/ARTI/00/00/06/81/17/LEGIARTI000006811735.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0950R0190XX0I" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter EA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006237214", "@num": "2", "#text": "Décret n°2004-1443 du 23 décembre 2004 - art. 2 () JORF 30 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000785736", "@nortexte": "SOCF0412493D", "@numtexte": "2004-1443", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-23" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651376", "@num": "L931-20", "#text": "Code du travail - art. L931-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651406", "@num": "L932-1", "#text": "Code du travail - art. L932-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651437", "@num": "L933-5", "#text": "Code du travail - art. L933-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811046", "@num": "R900-3", "#text": "Code du travail - art. R900-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811907", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811255", "@num": "R950-13-3", "#text": "Code du travail - art. R950-13-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811257", "@num": "R950-13-4", "#text": "Code du travail - art. R950-13-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811655", "@num": "R950-4", "#text": "Code du travail - art. R950-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-12, R950-1, L951-1, L951-1 à L951-7, R950-4, R900-3, R950-13-3, R950-13-4, L900-2, L932-1, L933-5, L931-20, L951-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018508688", "@fin": "2008-05-01", "#text": "Section 4 : Déclaration relative à la participation au développement de la formation professionnelle continue des employeurs occupant au minimum dix salariés", "@debut": "1993-03-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018508784", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "1992-03-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018509081", "@fin": "2008-05-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article L. 951-12 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
1° Le nombre mensuel moyen de salariés au cours de l'année ou de la période de référence, calculé selon les modalités prévues à l'article R. 950-1 ;
\n
2° Le montant des rémunérations versées aux salariés pendant l'année en cours, telles qu'elles sont définies au premier alinéa de l'article L. 951-1 ;
\n
3° Le montant brut de la contribution incombant à l'employeur et, en cas de franchissement du seuil de dix salariés, le cas échéant, le montant net de cette contribution, conformément aux dispositions de l'article 235 ter EA du code général des impôts ;
\n
4° Le montant des dépenses exposées en application des articles L. 951-1 à L. 951-7 ;
\n
5° La répartition de ces dépenses selon les catégories suivantes :
\n
a) Le montant total des dépenses de fonctionnement des actions de formation mises en oeuvre par l'entreprise, incluant les frais de personnel enseignant, les frais de personnel non enseignant et les autres frais de fonctionnement ;
\n
b) Le montant total des dépenses de prestations effectuées au bénéfice du personnel de l'entreprise en application de conventions ventilé en :
\n
- total des achats d'actions de formation au sens des dispositions de l'article R. 950-4 ;
\n
- total des dépenses de bilans de compétences effectuées en application des dispositions de l'article R. 900-3 ;
\n
- total des dépenses de validation des acquis de l'expérience effectuées en application des dispositions des articles R. 950-13-3 et R. 950-13-4 ;
\n
c) Le montant total des rémunérations versées par l'entreprise aux salariés pendant leur présence ou leur participation effective aux actions mentionnées à l'article L. 900-2 ;
\n
d) Le montant total des allocations de formation définies à l'article L. 932-1 et versées par l'employeur au cours de l'année ;
\n
e) Les versements effectués à des organismes collecteurs paritaires agréés par l'Etat, en application de l'article L. 933-5 et des troisième et quatrième alinéas de l'article L. 951-1 ;
\n
f) Les versements effectués à des organismes collecteurs paritaires agréés par l'Etat, en application du septième alinéa de l'article L. 951-1 ;
\n
g) Le montant total des autres dépenses autorisées par les textes ;
\n
h) Le montant total des concours publics perçus au titre de la formation professionnelle ;
\n
6° Selon le cas, l'insuffisance de contribution au titre de la période considérée ou l'excédent reportable au titre des trois années suivantes, ou l'insuffisance des contributions dues aux organismes paritaires agréés par l'Etat ;
\n
7° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours des trois années précédentes ;
\n
8° Le montant de la contribution due au titre des périodes et contrats de professionnalisation ainsi que du droit individuel à la formation d'une part, et au titre du congé individuel de formation d'autre part, ainsi que le montant de l'utilisation de chacune de ces contributions ;
\n
9° Les données relatives à l'assiette des rémunérations servies aux salariés sous contrat à durée déterminée, le montant de l'obligation de financement de leur formation prévue à l'article L. 931-20 et le montant des sommes utilisées à ce titre ;
\n
10° Le cas échéant, la majoration prévue à l'article L. 951-9 ;
\n
11° Le montant total du versement à effectuer au Trésor ;
\n
12° Le nombre de salariés de l'entreprise répartis par catégorie d'emploi et par sexe au 31 décembre de l'année considérée ;
\n
13° Par sexe et par catégorie d'emploi, le nombre de salariés ayant bénéficié d'une formation, le nombre d'heures de formation suivies, le nombre de salariés ayant bénéficié d'une formation au titre du droit individuel à la formation, le nombre d'heures de formation consommées à ce titre au cours de l'année ou de la période de référence et le nombre d'heures ouvertes au titre de ce même droit au 31 décembre ;
\n
14° Au cours de l'année ou de la période de référence, le nombre de bilans de compétences ou d'actions de validation des acquis de l'expérience pris en charge en totalité par l'employeur ; le nombre de salariés ayant bénéficié d'une période de professionnalisation ; le nombre de salariés ayant bénéficié d'une allocation de formation ; le nombre d'heures correspondant aux actions financées dans le cadre des périodes de professionnalisation et le nombre d'heures rémunérées au titre d'une allocation de formation.
\n
Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
" } }, "LEGIARTI000017844692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017844692", "URL": "article/LEGI/ARTI/00/00/17/84/46/LEGIARTI000017844692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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.

Loi n° 2007-1787 du 20 décembre 2007, article 12 V : Les I à IV sont applicables à raison des rémunérations versées à compter du 1er janvier 2007.

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": "LEGIARTI000006661833", "@num": "7", "#text": "Décret n°77-714 du 5 juillet 1977 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000863884", "@numtexte": "77-714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-07-05" }, { "@id": "LEGIARTI000017747626", "@num": "12", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308994", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904309", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651376", "@num": "L931-20", "#text": "Code du travail - art. L931-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651481", "@num": "L950-7", "#text": "Code du travail - art. L950-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508665", "@num": "R950-21", "#text": "Code du travail - art. R950-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6331-32, L6331-31, R6331-6, R6331-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154325", "@fin": "2008-05-01", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139924", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123900", "@fin": "2999-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de la formation professionnelle tout au long de la vie.", "@debut": "2004-05-05" } ] }, "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": "LEGIARTI000006651517", "@fin": "1998-07-03", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1994-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651518", "@fin": "2003-12-24", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651519", "@fin": "2004-05-05", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651520", "@fin": "2006-01-01", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651521", "@fin": "2005-12-31", "@num": "L951-12", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651522", "@fin": "2007-12-22", "@num": "L951-12", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000017844692", "@fin": "2008-05-01", "@num": "L951-12", "@etat": "ABROGE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les employeurs sont tenus de remettre au service des impôts compétent une déclaration relative à la participation au développement de la formation professionnelle continue prévue par l'article L. 951-1 et relative à la participation au financement du congé de formation prévue par l'article L. 931-20.
\n
Le contenu de cette déclaration est défini par décret en Conseil d'Etat.

Les employeurs qui occupent au moins cinquante salariés attestent sur l'honneur qu'ils ont satisfait à l'obligation de consultation du comité d'entreprise prévue à l'article L. 951-8.A la demande de l'administration, ils doivent produire les procès-verbaux justifiant du respect de cette obligation.

II.-La déclaration prévue au I ci-dessus doit être produite au plus tard le 30 avril de l'année suivant celle au cours de laquelle les dépenses définies à l'article L. 951-1 ont été effectuées.

En cas de cession ou de cessation d'entreprise, la déclaration afférente à l'année en cours et, le cas échéant, celle afférente à l'année précédente, sont déposées dans les soixante jours de la cession ou de la cessation. En cas de décès de l'employeur, ces déclarations sont déposées dans les six mois qui suivent la date du décès.

En cas de procédure de sauvegarde ou de redressement ou de liquidation judiciaires, elles sont produites dans les soixante jours de la date du jugement.

" } }, "LEGIARTI000018508673": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R950-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000018508673", "URL": "article/LEGI/ARTI/00/00/18/50/86/LEGIARTI000018508673.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698516", "#text": "Décret 73-1048 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000698516", "@numtexte": "73-1048", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "LEGIARTI000006250359", "@num": "2", "#text": "Décret n°2006-383 du 30 mars 2006 - art. 2 () JORF 31 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264442", "@nortexte": "SOCF0610474D", "@numtexte": "2006-383", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-30" }, { "@id": "LEGIARTI000018255681", "@num": "9", "#text": "Décret n°2008-244\n du 7 mars 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651251", "@num": "L900-2", "#text": "Code du travail - art. L900-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651376", "@num": "L931-20", "#text": "Code du travail - art. L931-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651406", "@num": "L932-1", "#text": "Code du travail - art. L932-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651437", "@num": "L933-5", "#text": "Code du travail - art. L933-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522898", "@num": "R6331-30", "#text": "Code du travail - art. R6331-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811046", "@num": "R900-3", "#text": "Code du travail - art. R900-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811907", "@num": "R950-1", "#text": "Code du travail - art. R950-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811255", "@num": "R950-13-3", "#text": "Code du travail - art. R950-13-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811257", "@num": "R950-13-4", "#text": "Code du travail - art. R950-13-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811704", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811705", "@num": "R950-15", "#text": "Code du travail - art. R950-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811216", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811655", "@num": "R950-4", "#text": "Code du travail - art. R950-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018508688", "@fin": "2008-05-01", "#text": "Section 4 : Déclaration relative à la participation au développement de la formation professionnelle continue des employeurs occupant au minimum dix salariés", "@debut": "1993-03-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018508784", "@fin": "2008-05-01", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue", "@debut": "1992-03-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018509081", "@fin": "2008-05-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811727", "@fin": "1983-03-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811728", "@fin": "1985-01-26", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1983-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811729", "@fin": "1985-05-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-01-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811730", "@fin": "1987-02-28", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1985-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811731", "@fin": "1992-10-06", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1987-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811732", "@fin": "1993-03-13", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1992-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811733", "@fin": "2002-12-18", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "1993-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811734", "@fin": "2004-12-30", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2002-12-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811735", "@fin": "2006-03-31", "@num": "R950-19", "@etat": "MODIFIE", "@debut": "2004-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018508673", "@fin": "2008-05-01", "@num": "R950-19", "@etat": "ABROGE", "@debut": "2006-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article L. 951-12 doit indiquer, outre la désignation et l'adresse du déclarant :
\n
1° Le nombre mensuel moyen de salariés au cours de l'année ou de la période de référence, calculé selon les modalités prévues à l'article R. 950-1 ;
\n
2° Le montant des rémunérations versées aux salariés pendant l'année en cours, telles qu'elles sont définies au premier alinéa de l'article L. 951-1 ;
\n
3° Le taux et le montant de l'obligation incombant à l'employeur ;
\n
4° Le montant des dépenses exposées en application des articles L. 951-1 à L. 951-7 ;
\n
5° La répartition de ces dépenses selon les catégories suivantes :
\n
a) Le montant total des dépenses de fonctionnement des actions de formation mises en oeuvre par l'entreprise, incluant les frais de personnel enseignant, les frais de personnel non enseignant et les autres frais de fonctionnement ;
\n
b) Le montant total des dépenses de prestations effectuées au bénéfice du personnel de l'entreprise en application de conventions ventilé en :
\n
- total des achats d'actions de formation au sens des dispositions de l'article R. 950-4 ;
\n
- total des dépenses de bilans de compétences effectuées en application des dispositions de l'article R. 900-3 ;
\n
- total des dépenses de validation des acquis de l'expérience effectuées en application des dispositions des articles R. 950-13-3 et R. 950-13-4 ;
\n
c) Le montant total des rémunérations versées par l'entreprise aux salariés pendant leur présence ou leur participation effective aux actions mentionnées à l'article L. 900-2 ;
\n
d) Le montant total des allocations de formation définies à l'article L. 932-1 et versées par l'employeur au cours de l'année ;
\n
e) Le montant total des versements effectués à des organismes collecteurs paritaires agréés par l'Etat, au titre des contrats et périodes de professionnalisation ainsi que du droit individuel à la formation, au titre du congé individuel de formation et en application de l'article L. 933-5 ;
\n
f) Les versements effectués à des organismes collecteurs paritaires agréés par l'Etat, en application du septième alinéa de l'article L. 951-1 ;
\n
g) Le montant total des autres dépenses autorisées par les textes ;
\n
h) Le montant total des concours publics perçus au titre de la formation professionnelle ;
\n
6° Selon le cas, l'insuffisance de contribution au titre de la période considérée ou l'excédent reportable au titre des trois années suivantes, ou l'insuffisance des contributions dues aux organismes paritaires agréés par l'Etat ;
\n
7° Eventuellement, le montant restant à reporter au titre des dépenses effectuées au cours des trois années précédentes ;
\n
8° Le taux et le montant de la contribution due au titre des périodes et contrats de professionnalisation ainsi que du droit individuel à la formation d'une part, et au titre du congé individuel de formation d'autre part, ainsi que le montant de l'utilisation de chacune de ces contributions ;
\n
9° Les données relatives à l'assiette des rémunérations servies aux salariés sous contrat à durée déterminée, le montant de l'obligation de financement de leur formation prévue à l'article L. 931-20 et le montant des sommes utilisées à ce titre ;
\n
10° Le cas échéant, la majoration prévue à l'article L. 951-9 ;
\n
11° Le montant total du versement à effectuer au Trésor ;
\n
12° Le nombre de salariés de l'entreprise répartis par catégorie d'emploi et par sexe au 31 décembre de l'année considérée ;
\n
13° Par sexe et par catégorie d'emploi, le nombre de salariés ayant bénéficié d'une formation, le nombre d'heures de formation suivies, le nombre de salariés ayant bénéficié d'une formation au titre du droit individuel à la formation, le nombre d'heures de formation consommées à ce titre au cours de l'année ou de la période de référence et le nombre d'heures ouvertes au titre de ce même droit au 31 décembre ;
\n
14° Au cours de l'année ou de la période de référence, le nombre de bilans de compétences ou d'actions de validation des acquis de l'expérience pris en charge en totalité par l'employeur ; le nombre de salariés ayant bénéficié d'une période de professionnalisation ; le nombre de salariés ayant bénéficié d'une allocation de formation ; le nombre d'heures correspondant aux actions financées dans le cadre des périodes de professionnalisation et le nombre d'heures rémunérées au titre d'une allocation de formation.
\n
Cette déclaration doit être rédigée, en double exemplaire, sur un imprimé fourni par l'administration.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006811729", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811730", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811731", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811732", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811733", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811734", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811735", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811727", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006811728", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000017844692", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651517", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651518", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651520", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651521", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651522", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018508673", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651519", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006250359", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006262052", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000647650": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006305460", "@num": "791 bis", "#text": "CODE GENERAL DES IMPOMMNS, CGI. - art. 791 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294021", "@num": "102 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294135", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 141 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294138", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294141", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294144", "@num": "144", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294159", "@num": "161", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295357", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294163", "@num": "163", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294287", "@num": "171 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294297", "@num": "171 AS bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AS bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294634", "@num": "275 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294668", "@num": "275 ter G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294688", "@num": "275 ter P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295637", "@num": "276", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 276 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294727", "@num": "286 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293702", "@num": "31 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293704", "@num": "31 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293706", "@num": "31 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293707", "@num": "31 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293710", "@num": "31 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295721", "@num": "310 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294808", "@num": "310 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294900", "@num": "317 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294904", "@num": "317 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295776", "@num": "317 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294901", "@num": "317 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295789", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295791", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294960", "@num": "333 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295090", "@num": "371 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295096", "@num": "371 AK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295102", "@num": "371 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295105", "@num": "371 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295111", "@num": "371-0 AQ bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371-0 AQ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296275", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293796", "@num": "74-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293879", "@num": "75-0 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293880", "@num": "75-0 Y bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 Y bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293931", "@num": "91 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293930", "@num": "91 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293929", "@num": "91 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293928", "@num": "91 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293927", "@num": "91 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293955", "@num": "95 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298861", "@num": "111 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298923", "@num": "178-0 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178-0 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298924", "@num": "178-0 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178-0 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298961", "@num": "184", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297094", "@num": "186", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297436", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297487", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297445", "@num": "2 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297492", "@num": "2 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297493", "@num": "2 terdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297494", "@num": "2 terdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299158", "@num": "219 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298974", "@num": "219 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297136", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298975", "@num": "219 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298978", "@num": "219 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298979", "@num": "219 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298980", "@num": "219 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298981", "@num": "219 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297139", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299160", "@num": "219 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298982", "@num": "219 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298984", "@num": "219 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299162", "@num": "219 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299164", "@num": "219 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298985", "@num": "219 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298986", "@num": "219 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299166", "@num": "219 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299168", "@num": "219 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298989", "@num": "219 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298991", "@num": "219 V quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298992", "@num": "219 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298994", "@num": "219 V septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298993", "@num": "219 V sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298990", "@num": "219 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297188", "@num": "287", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299267", "@num": "308", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 308 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299321", "@num": "315-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 315-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299431", "@num": "331 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299441", "@num": "331 V decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299440", "@num": "331 V nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299439", "@num": "331 V octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299434", "@num": "331 V quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299436", "@num": "331 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299438", "@num": "331 V septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299437", "@num": "331 V sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299442", "@num": "331 V undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299500", "@num": "344 G quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 G quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299480", "@num": "344 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299544", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296602", "@num": "38 sexdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299723", "@num": "397", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 397 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299902", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297960", "@num": "41 DP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297961", "@num": "41 DQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297962", "@num": "41 DR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298005", "@num": "41 ZQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298006", "@num": "41 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298007", "@num": "41 ZS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZS (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298008", "@num": "41 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298009", "@num": "41 ZU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZU (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297813", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297823", "@num": "41 sexdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298032", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298103", "@num": "46 AG duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298134", "@num": "46 AO bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298143", "@num": "46 AT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298145", "@num": "46 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AU (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298146", "@num": "46 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298147", "@num": "46 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298345", "@num": "46 quater-0 ZS bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZS bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298406", "@num": "46 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298519", "@num": "49 septies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298511", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298517", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298509", "@num": "49 septies-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies-0 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296884", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298620", "@num": "50-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298621", "@num": "50-0 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296895", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298636", "@num": "58 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298631", "@num": "58-0 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298712", "@num": "87 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 87 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298713", "@num": "87 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 87 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305794", "@num": "1045 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1045 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305854", "@num": "1072", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1072 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305895", "@num": "1112 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1112 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302679", "@num": "126 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 126 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311541", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305990", "@num": "1383 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305974", "@num": "1383-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306004", "@num": "1384 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311575", "@num": "1396", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312084", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306124", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307367", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311639", "@num": "1461", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1461 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306188", "@num": "1466 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302723", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302751", "@num": "150-0 D bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302852", "@num": "151 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306289", "@num": "1519 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306308", "@num": "1529", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307926", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307956", "@num": "157 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307989", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311832", "@num": "1582", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306399", "@num": "1594 F quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306562", "@num": "1601 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306666", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306721", "@num": "1609 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306735", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302982", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303069", "@num": "163 quinvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303052", "@num": "163 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 vicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312474", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306790", "@num": "1635 bis AD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AD (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306799", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311876", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312049", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311936", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306942", "@num": "1649 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312748", "@num": "1664", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1664 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312695", "@num": "1679 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308211", "@num": "168", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313639", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312880", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312903", "@num": "1730", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312956", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313817", "@num": "1767", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303244", "@num": "199 decies EA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303168", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303146", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303271", "@num": "199 undecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303276", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303323", "@num": "199 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303321", "@num": "199 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 vicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314784", "@num": "200", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303357", "@num": "200 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308522", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308097", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308661", "@num": "217 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303535", "@num": "217 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308700", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303547", "@num": "220 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303566", "@num": "220 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303591", "@num": "220 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303588", "@num": "220 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303620", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308759", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303670", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303695", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303761", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308847", "@num": "229 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308879", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314158", "@num": "232", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303741", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308966", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303841", "@num": "235 ter GA-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303954", "@num": "237 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309098", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309179", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309193", "@num": "244 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309232", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304203", "@num": "244 quater L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303945", "@num": "244 quater Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309383", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309395", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304295", "@num": "268 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 268 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309462", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304308", "@num": "271 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304320", "@num": "273 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304314", "@num": "273 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304312", "@num": "273 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307509", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302881", "@num": "38 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302255", "@num": "38 bis-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302274", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307587", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302317", "@num": "39 AI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302900", "@num": "39 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307689", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302344", "@num": "39 quinquies FC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302357", "@num": "39 quinquies H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307675", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302434", "@num": "44 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307022", "@num": "5", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305146", "@num": "613 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305145", "@num": "613 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305234", "@num": "678 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305300", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305431", "@num": "784 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 784 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307851", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310616", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307121", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310738", "@num": "867", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 867 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305571", "@num": "885 I bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310968", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307195", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834345", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464607", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470725", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949977", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011855", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992468", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817115", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303365", "@num": "200 decies", "#text": "Code général des impôts, CGI. - art. 200 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992463", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949984", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947177", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034110718", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991402", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025074916", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292657", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872468", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795567", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011930", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445345", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517922", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949973", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304647", "@num": "302 bis ZF", "#text": "Code général des impôts, CGI. - art. 302 bis ZF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815513", "@num": "39 AI", "#text": "Code général des impôts, CGI. - art. 39 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217841", "@num": "39 AI", "#text": "Code général des impôts, CGI. - art. 39 AI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518413", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355753", "@num": "39 C", "#text": "Code général des impôts, CGI. - art. 39 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100084", "@num": "39 quinquies H", "#text": "Code général des impôts, CGI. - art. 39 quinquies H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189054", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466181", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622241", "@num": "102 ZB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094692", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397509", "@num": "275 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531248", "@num": "275 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397540", "@num": "275 ter G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041531275", "@num": "275 ter G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025397552", "@num": "275 ter P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029044265", "@num": "333 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 333 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099466", "@num": "74-0 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589994", "@num": "74-0 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100724", "@num": "178-0 bis B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178-0 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298925", "@num": "178-0 bis C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178-0 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433373", "@num": "184", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433370", "@num": "186", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038929129", "@num": "315-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887150", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626109", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624954", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028421031", "@num": "49 septies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597902", "@num": "49 septies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028421028", "@num": "49 septies T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029728922", "@num": "49 septies T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741076", "@num": "87 bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 87 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2007-484 du 30 mars 2007", "MCS_TXT": { "MC": [ "ECONOMIE", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2007-484 du 30 mars 2007 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000647650", "NOR": "BUDF0700012D", "NUM": "2007-484", "DATE_PUBLI": "2007-03-31", "DATE_TEXTE": "2007-03-30", "NUM_PARUTION": 77, "NUM_SEQUENCE": 5, "ORIGINE_PUBLI": "JORF n°77 du 31 mars 2007", "PAGE_DEB_PUBLI": 6004, "PAGE_FIN_PUBLI": 6015 } }, "META_COMMUN": { "ID": "JORFTEXT000000647650", "URL": "texte/version/JORF/TEXT/00/00/00/64/76/JORFTEXT000000647650.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2007/3/30/BUDF0700012D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2007/3/30/2007-484/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts et ses annexes I, II et III ;
Vu l'article 11 de la loi n° 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 mars 2007.

Dominique de Villepin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000647650", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006295382", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006295382", "liens_entrants": true }

Article 163 duodecies AUTONOME MODIFIE, en vigueur du 01/01/2007 au 10/04/2009 (Code général des impôts, annexe II)