{ "article": { "LEGIARTI000006298617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298617", "URL": "article/LEGI/ARTI/00/00/06/29/86/LEGIARTI000006298617.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0050AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 140 J 2ème alinéa", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 140 J 2ème alinéa", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006262053", "@num": "4", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 4 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006645155", "@num": "D811", "#text": "Code du travail - art. D811 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645828", "@num": "L118-5", "#text": "Code du travail - art. L118-5 (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162237", "@fin": "2999-01-01", "#text": "Section 0I : Taxe d'apprentissage.", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298616", "@fin": "2007-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298617", "@fin": "2009-04-10", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000020520076", "@fin": "2014-05-30", "@num": "50-0", "@etat": "PERIME", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la partie du salaire versée aux apprentis dans les départements d'outre-mer ne donnant lieu à aucune charge en application du premier alinéa de l'article L. 118-5 du code du travail, est fixé conformément aux dispositions du dernier alinéa de l'article D. 811 du même code.
\n
" } }, "LEGIARTI000006262053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006262053", "URL": "article/LEGI/ARTI/00/00/06/26/20/LEGIARTI000006262053.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHLCXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298861", "@num": "111 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298925", "@num": "178-0 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178-0 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "MODIFICATION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "MODIFICATION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "PEREMPTION", "@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": "DISJONCTION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "CREATION", "@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": "MODIFICATION", "@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": "MODIFICATION", "@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": "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", "@num_parution_jo": "0077" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006262053", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001885202", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006645155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D811", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-09-02", "DATE_DEBUT": "1990-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006645155", "URL": "article/LEGI/ARTI/00/00/06/64/51/LEGIARTI000006645155.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX3X811D00AXXAA" } }, "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": "LEGIARTI000006665025", "@num": "1", "#text": "Décret n°90-496 du 20 juin 1990 - art. 1 () JORF 22 juin 1990 en vigueur le 1er juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGITEXT000006076005", "#text": "Décret n°90-496 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006665026", "@num": "2", "#text": "Décret n°90-496 du 20 juin 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006926477", "@num": "1", "#text": "Décret n°93-162 du 2 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725761", "@nortexte": "FPPA9200079D", "@numtexte": "93-162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-02" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@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": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644250", "@num": "D117-1", "#text": "Code du travail - art. D117-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644026", "@num": "D117-2", "#text": "Code du travail - art. D117-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644257", "@num": "D117-3", "#text": "Code du travail - art. D117-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018518565", "@fin": "2008-05-01", "#text": "Chapitre Ier : Apprentissage", "@debut": "1974-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518567", "@fin": "2008-05-01", "#text": "Titre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518569", "@fin": "2008-05-01", "#text": "Livre VIII : Dispositions spéciales aux départements d'outre-mer", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645155", "@fin": "1992-09-02", "@num": "D811", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645156", "@fin": "1996-12-12", "@num": "D811", "@etat": "MODIFIE", "@debut": "1992-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645157", "@fin": "2005-10-30", "@num": "D811", "@etat": "MODIFIE", "@debut": "1996-12-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018518559", "@fin": "2008-05-01", "@num": "D811", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du livre Ier du code du travail (deuxième et troisième parties) sont applicables dans les départements d'outre-mer sous réserve des adaptations ci-après :
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1° Dans les centres de formation d'apprentis, les enseignements destinés à ceux-ci peuvent débuter à sept heures ;
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2° Les compétences exercées en métropole par le directeur régional de l'agriculture et de la forêt sont exercées par le directeur de l'agriculture et de la forêt ;
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3° La réprésentativité des organisations syndicales d'employeurs et de salariés est appréciée au plan national, et au plan local par le préfet ;
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4° Les dispositions de l'article D. 117-3 sont remplacées dans les départements d'outre-mer par les dispositions suivantes :
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Les pourcentages fixés aux articles D. 117-1 et D. 117-2 sont uniformément majorés de 5 points à compter du début du mois qui suit celui au cours duquel l'apprenti a atteint l'âge de dix-huit ans, de 15 points à compter du début du mois qui suit celui au cours duquel l'apprenti a atteint l'âge de vingt et un ans et de 25 points à compter du début du mois qui suit celui au cours duquel l'apprenti a atteint l'âge de vingt-trois ans ; toutefois, cette majoration ne peut avoir pour effet de porter les pourcentages fixés à l'article D. 117-1 à plus de 75 p. 100 du salaire minimum de croissance.
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5° Le montant de la fraction de la taxe d'apprentissage obligatoirement réservée au développement de l'apprentissage en application de l'article L. 118-3 est fixé à 30 p. 100 de la taxe due en raison des salaires versés pendant l'année considérée.
\n
La partie du salaire versée aux apprentis admise en exonération de la taxe d'apprentissage et prise en compte pour déterminer les sommes consacrées par une entreprise au financement de l'apprentissage, au sens de l'alinéa précédent, est égale, par apprenti, à 20 p. 100 du salaire minimum de croissance.
" } }, "LEGIARTI000006645156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D811", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-12", "DATE_DEBUT": "1992-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006645156", "URL": "article/LEGI/ARTI/00/00/06/64/51/LEGIARTI000006645156.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX3X811D00AXXAB" } }, "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": "LEGITEXT000006076005", "#text": "Décret n°90-496 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006665026", "@num": "2", "#text": "Décret n°90-496 du 20 juin 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006666103", "@num": "5", "#text": "Décret n°92-886 du 1 septembre 1992 - art. 5 () JORF 2 septembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000175712", "@nortexte": "TEFF9205179D", "@numtexte": "92-886", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-01" }, { "@id": "LEGIARTI000006926477", "@num": "1", "#text": "Décret n°93-162 du 2 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725761", "@nortexte": "FPPA9200079D", "@numtexte": "93-162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-02" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@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": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644250", "@num": "D117-1", "#text": "Code du travail - art. D117-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018518565", "@fin": "2008-05-01", "#text": "Chapitre Ier : Apprentissage", "@debut": "1974-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518567", "@fin": "2008-05-01", "#text": "Titre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518569", "@fin": "2008-05-01", "#text": "Livre VIII : Dispositions spéciales aux départements d'outre-mer", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645155", "@fin": "1992-09-02", "@num": "D811", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645156", "@fin": "1996-12-12", "@num": "D811", "@etat": "MODIFIE", "@debut": "1992-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645157", "@fin": "2005-10-30", "@num": "D811", "@etat": "MODIFIE", "@debut": "1996-12-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018518559", "@fin": "2008-05-01", "@num": "D811", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du livre Ier du code du travail (deuxième et troisième parties) sont applicables dans les départements d'outre-mer sous réserve des adaptations ci-après :
\n
1° Dans les centres de formation d'apprentis, les enseignements destinés à ceux-ci peuvent débuter à sept heures ;
\n
2° Les compétences exercées en métropole par le directeur régional de l'agriculture et de la forêt sont exercées par le directeur de l'agriculture et de la forêt ;
\n
3° La réprésentativité des organisations syndicales d'employeurs et de salariés est appréciée au plan national, et au plan local par le préfet ;
\n
4° La rémunération des apprentis est calculée dans les départements d'outre-mer selon les règles posées par les articles D. 117-1 et suivants du chapitre VII du titre Ier du livre Ier du code du travail sur la base du salaire minimum de croissance en vigueur dans ces départements tel que défini à la section I du chapitre IV du livre VIII du code du travail.
\n
5° Le montant de la fraction de la taxe d'apprentissage obligatoirement réservée au développement de l'apprentissage en application de l'article L. 118-3 est fixé à 30 p. 100 de la taxe due en raison des salaires versés pendant l'année considérée.
\n
La partie du salaire versée aux apprentis admise en exonération de la taxe d'apprentissage et prise en compte pour déterminer les sommes consacrées par une entreprise au financement de l'apprentissage, au sens de l'alinéa précédent, est égale, par apprenti, à 20 p. 100 du salaire minimum de croissance.
" } }, "LEGIARTI000006645157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D811", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-30", "DATE_DEBUT": "1996-12-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006645157", "URL": "article/LEGI/ARTI/00/00/06/64/51/LEGIARTI000006645157.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX3X811D00AXXAC" } }, "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": "LEGITEXT000006076005", "#text": "Décret n°90-496 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006665026", "@num": "2", "#text": "Décret n°90-496 du 20 juin 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006926477", "@num": "1", "#text": "Décret n°93-162 du 2 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725761", "@nortexte": "FPPA9200079D", "@numtexte": "93-162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-02" }, { "@id": "LEGIARTI000006667580", "@num": "1", "#text": "Décret n°96-1078 du 10 décembre 1996 - art. 1 () JORF 12 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563698", "@nortexte": "TASF9611477D", "@numtexte": "96-1078", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-10" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@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": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644250", "@num": "D117-1", "#text": "Code du travail - art. D117-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645828", "@num": "L118-5", "#text": "Code du travail - art. L118-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 96-1078 199612-10 art. 2 : Les dispositions du présent décret sont applicables à la taxe d'apprentissage assise sur les salaires versés à compter du 1er janvier 1996 ou à ces salaires", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018518565", "@fin": "2008-05-01", "#text": "Chapitre Ier : Apprentissage", "@debut": "1974-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518567", "@fin": "2008-05-01", "#text": "Titre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518569", "@fin": "2008-05-01", "#text": "Livre VIII : Dispositions spéciales aux départements d'outre-mer", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645155", "@fin": "1992-09-02", "@num": "D811", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645156", "@fin": "1996-12-12", "@num": "D811", "@etat": "MODIFIE", "@debut": "1992-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645157", "@fin": "2005-10-30", "@num": "D811", "@etat": "MODIFIE", "@debut": "1996-12-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018518559", "@fin": "2008-05-01", "@num": "D811", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du livre Ier du code du travail (deuxième et troisième parties) sont applicables dans les départements d'outre-mer sous réserve des adaptations ci-après :
\n
1° Dans les centres de formation d'apprentis, les enseignements destinés à ceux-ci peuvent débuter à sept heures ;
\n
2° Les compétences exercées en métropole par le directeur régional de l'agriculture et de la forêt sont exercées par le directeur de l'agriculture et de la forêt ;
\n
3° La réprésentativité des organisations syndicales d'employeurs et de salariés est appréciée au plan national, et au plan local par le préfet ;
\n
4° La rémunération des apprentis est calculée dans les départements d'outre-mer selon les règles posées par les articles D. 117-1 et suivants du chapitre VII du titre Ier du livre Ier du code du travail sur la base du salaire minimum de croissance en vigueur dans ces départements tel que défini à la section I du chapitre IV du livre VIII du code du travail ;
\n
5° Le montant de la fraction de la taxe d'apprentissage obligatoirement réservée au développement de l'apprentissage en application de l'article L. 118-3 est fixé à 50 p. 100 de la taxe due en raison des salaires versés pendant l'année considérée.
\n
Le montant de la partie du salaire versée aux apprentis ne donnant lieu à aucune charge sociale d'origine légale et conventionnelle, ni à aucune charge fiscale ou parafiscale en application du premier alinéa de l'article L. 118-5, est fixé à 20 p. 100 du salaire minimum interprofessionnel de croissance.
" } }, "LEGIARTI000006645828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-07", "DATE_DEBUT": "1978-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006645828", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L05AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022446942", "@num": "20", "#text": "Loi n° 92-675 du 17 juillet 1992 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6243-2, R6243-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "Code général des impôts, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169987", "@fin": "2005-01-19", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1977-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645828", "@fin": "1996-05-07", "@num": "L118-5", "@etat": "MODIFIE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645829", "@fin": "2008-05-01", "@num": "L118-5", "@etat": "ABROGE", "@debut": "1996-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations sociales d'origine légale et conventionnelle imposées par la loi dues au titre des salaires versés aux apprentis sont calculées de façon forfaitaire sur la base du salaire légal de base des apprentis et sont révisés annuellement.
\n
" } }, "LEGIARTI000006645829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "1996-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006645829", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L05AXXAB" } }, "NOTA": { "CONTENU": "
Loi 96-376 du 6 mai 1996 art. 3 VI : les dispositions de l'article 3 V sont applicables aux salaires versés à compter du 1er janvier 1996. *
\n
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022446942", "@num": "20", "#text": "Loi n° 92-675 du 17 juillet 1992 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000381287", "#text": "Décret 97-222 1997-03-13 art. 1er : ces dispositions entrent en vigueur dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle à la date de publication du présent décret (14 mars 1997, sous réserve des conditions particulières d'entrée en v", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006667519", "@num": "1", "#text": "Décret n°97-222 du 13 mars 1997 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "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": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6243-2, R6243-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "Code général des impôts, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153993", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139773", "@fin": "2008-05-01", "#text": "Titre Ier : Contrat d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645828", "@fin": "1996-05-07", "@num": "L118-5", "@etat": "MODIFIE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645829", "@fin": "2008-05-01", "@num": "L118-5", "@etat": "ABROGE", "@debut": "1996-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une partie du salaire versé aux apprentis, égale à 11 p. 100 du salaire minimum de croissance, ne donne lieu à aucune charge sociale d'origine légale et conventionnelle ni à aucune charge fiscale ou parafiscale.
\n
Pour la partie restante du salaire, les cotisations sociales d'origine légale et conventionnelle imposées par la loi sont calculées de façon forfaitaire, sur la base du salaire légal de base des apprentis, et sont révisées annuellement.
" } }, "LEGIARTI000018518559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D811", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000018518559", "URL": "article/LEGI/ARTI/00/00/18/51/85/LEGIARTI000018518559.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": "LEGITEXT000006076005", "#text": "Décret n°90-496 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006665026", "@num": "2", "#text": "Décret n°90-496 du 20 juin 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525407", "@nortexte": "TEFE9003524D", "@numtexte": "90-496", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006926477", "@num": "1", "#text": "Décret n°93-162 du 2 février 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725761", "@nortexte": "FPPA9200079D", "@numtexte": "93-162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-02" }, { "@id": "LEGIARTI000006246182", "@num": "2", "#text": "Décret n°2005-1341 du 28 octobre 2005 - art. 2 () JORF 30 octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813666", "@nortexte": "SOCF0511691D", "@numtexte": "2005-1341", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-28" }, { "@id": "LEGIARTI000018255681", "@num": "9", "#text": "Décret n°2008-244\n du 7 mars 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@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": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644250", "@num": "D117-1", "#text": "Code du travail - art. D117-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534722", "@num": "D2621-1", "#text": "Code du travail - art. D2621-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534720", "@num": "D2621-2", "#text": "Code du travail - art. D2621-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522100", "@num": "D6522-1", "#text": "Code du travail - art. D6522-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522098", "@num": "D6522-2", "#text": "Code du travail - art. D6522-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018520428", "@num": "D8322-2", "#text": "Code du travail - art. D8322-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645828", "@num": "L118-5", "#text": "Code du travail - art. L118-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018518565", "@fin": "2008-05-01", "#text": "Chapitre Ier : Apprentissage", "@debut": "1974-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518567", "@fin": "2008-05-01", "#text": "Titre Ier : Conventions relatives au travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018518569", "@fin": "2008-05-01", "#text": "Livre VIII : Dispositions spéciales aux départements d'outre-mer", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101374", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets simples", "@debut": "1973-08-04" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645155", "@fin": "1992-09-02", "@num": "D811", "@etat": "MODIFIE", "@debut": "1990-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645156", "@fin": "1996-12-12", "@num": "D811", "@etat": "MODIFIE", "@debut": "1992-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645157", "@fin": "2005-10-30", "@num": "D811", "@etat": "MODIFIE", "@debut": "1996-12-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018518559", "@fin": "2008-05-01", "@num": "D811", "@etat": "ABROGE", "@debut": "2005-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du livre Ier du code du travail (deuxième et troisième parties) sont applicables dans les départements d'outre-mer sous réserve des adaptations ci-après :
\n
1° Dans les centres de formation d'apprentis, les enseignements destinés à ceux-ci peuvent débuter à sept heures ;
\n
2° Les compétences exercées en métropole par le directeur régional de l'agriculture et de la forêt sont exercées par le directeur de l'agriculture et de la forêt ;
\n
3° La réprésentativité des organisations syndicales d'employeurs et de salariés est appréciée au plan national, et au plan local par le préfet ;
\n
4° La rémunération des apprentis est calculée dans les départements d'outre-mer selon les règles posées par les articles D. 117-1 et suivants du chapitre VII du titre Ier du livre Ier du code du travail sur la base du salaire minimum de croissance en vigueur dans ces départements tel que défini à la section I du chapitre IV du livre VIII du code du travail ;
\n
5° Le montant de la fraction de la taxe d'apprentissage obligatoirement réservée au développement de l'apprentissage en application de l'article L. 118-3 est fixé à 52 p. 100 de la taxe due en raison des salaires versés pendant l'année considérée ;
\n
6° Le montant de la fraction de taxe d'apprentissage versée au Trésor public en application du premier alinéa de l'article L. 118-2-2 est fixée à 12 % de la taxe due en raison des salaires versés pendant l'année précédente.
\n
Le montant de la partie du salaire versée aux apprentis ne donnant lieu à aucune charge sociale d'origine légale et conventionnelle, ni à aucune charge fiscale ou parafiscale en application du premier alinéa de l'article L. 118-5, est fixé à 20 p. 100 du salaire minimum interprofessionnel de croissance.
" } }, "LEGIARTI000006298621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298621", "URL": "article/LEGI/ARTI/00/00/06/29/86/LEGIARTI000006298621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0050ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006262053", "@num": "4", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 4 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000029037195", "@num": "328 J ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645155", "@num": "D811", "#text": "Code du travail - art. D811 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162237", "@fin": "2999-01-01", "#text": "Section 0I : Taxe d'apprentissage.", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298621", "@fin": "2009-04-10", "@num": "50-0 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020520071", "@fin": "2014-05-30", "@num": "50-0 ter", "@etat": "TRANSFERE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la fraction de taxe d'apprentissage versée au Trésor public en application du premier alinéa de l'article L. 118-2-2 du code du travail est fixé conformément aux dispositions de l'article D. 118-6 du code précité pour la métropole et aux dispositions du 6° de l'article D. 811 du même code pour les départements d'outre-mer.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006645157", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645829", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645155", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006262053", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006645828", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018518559", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645156", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000647650": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - 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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. - 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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. - 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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. - 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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 (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": "LEGITEXT000006069574", "id": "LEGIARTI000006298617", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298617", "liens_entrants": true }

Article 50-0 AUTONOME MODIFIE, en vigueur du 01/01/2007 au 10/04/2009 (Code général des impôts, annexe III)