{ "article": { "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
" } }, "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 :
\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° Les dispositions de l'article D. 117-3 sont remplacées dans les départements d'outre-mer par les dispositions suivantes :
\n
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.
\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.
" } }, "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.
" } }, "LEGIARTI000006645800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1997-01-01", "DATE_DEBUT": "1997-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006645800", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645800.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1996 en vigueur le 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000381287", "#text": "Décret 97-222 1997-03-13 art. 1er : ces dispositions entrent en vigueur dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle à la date de publication du présent décret (14 mars 1997, sous réserve des conditions particulières d'entrée en v", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006667519", "@num": "1", "#text": "Décret n°97-222 du 13 mars 1997 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1, au Trésor public. Le produit des versements effectués à ce titre est reversé intégralement aux fonds régionaux d'apprentissage et de formation professionnelle continue, après consultation du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue, en vue d'une péréquation entre les centres de formation d'apprentis ou sections d'apprentissage et dans des conditions déterminées par une loi de finances.
\n
Le produit total des concours apportés dans l'année au titre de l'article L. 118-2 à un centre de formation d'apprentis ou à une section d'apprentissage, soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1, ne peut être supérieur à un maximum calculé en fonction du nombre d'apprentis inscrits dans le centre ou dans la section et d'un barème de coût par niveau et par type de formation fixé par arrêté interministériel après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Lorsqu'un centre de formation d'apprentis ou une section d'apprentissage dispose, au titre des concours visés à l'alinéa précédent, de ressources excédant le maximum mentionné à ce même alinéa, il reverse les sommes excédentaires au fonds régional de l'apprentissage et de la formation professionnelle continue. Ces sommes sont affectées, par la région, aux centres de formation d'apprentis et aux sections d'apprentissage dont les recettes au titre de la taxe d'apprentissage sont inférieures à un minimum fixé par décret en Conseil d'Etat après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les modalités d'application du présent article sont fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4.
" } }, "LEGIARTI000006645801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-18", "DATE_DEBUT": "1997-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006645801", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645801.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320197", "#text": "Loi 83-8 1983-01-07 art. 84", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@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": "LEGIARTI000006658365", "@num": "14", "#text": "Loi n°97-940 du 16 octobre 1997 - art. 14 () JORF 17 octobre 1997 en vigueur le 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000202586", "@nortexte": "MESX9700099L", "@numtexte": "97-940", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-10-16" }, { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée, soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1, au Trésor public. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des critères fixés par décret pris après avis du Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les sommes reversées aux fonds régionaux d'apprentissage et de formation professionnelle continue sont affectées au financement des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2, conformément à des recommandations déterminées au moins tous les trois ans par le Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue. Une partie des sommes est affectée à des dépenses d'investissement et de sécurité.
\n
Il est également tenu compte par les régions pour cette affectation des contrats d'objectifs conclus en application des deux derniers alinéas de l'article 84 de la loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat, ainsi que des difficultés particulières rencontrées par les centres de formation d'apprentis ou sections qui dispensent des formations destinées à des apprentis ou à des stagiaires, sans considération d'origine régionale.
\n
La mise en oeuvre par les régions des dispositions des deux alinéas ci-dessus fait l'objet d'un rapport présenté chaque année devant le Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue. Ce rapport précise notamment les financements affectés aux centres gérés par les chambres consulaires, et notamment à l'amortissement des équipements mobiliers ou immobiliers de ces centres.
\n
Le produit total des concours apportés dans l'année au titre de l'article L. 118-2 à un centre de formation d'apprentis ou à une section d'apprentissage, soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1, ne peut être supérieur à un maximum calculé en fonction du nombre d'apprentis inscrits dans le centre ou dans la section et d'un barème de coût par niveau et par type de formation fixé par arrêté interministériel après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Lorsqu'un centre de formation d'apprentis ou une section d'apprentissage dispose, au titre des concours visés à l'alinéa précédent, de ressources excédant le maximum mentionné à ce même alinéa, il reverse les sommes excédentaires au fonds régional de l'apprentissage et de la formation professionnelle continue. Ces sommes sont affectées, par la région, aux centres de formation d'apprentis et aux sections d'apprentissage dont les recettes au titre de la taxe d'apprentissage sont inférieures à un minimum fixé par décret en Conseil d'Etat après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les modalités d'application du présent article sont fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4.
" } }, "LEGIARTI000006645802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "2002-01-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006645802", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645802.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@id": "LEGIARTI000006697300", "@num": "149", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 149 () JORF 18 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée, soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1, au Trésor public. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des critères fixés par décret pris après avis du Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les sommes reversées aux fonds régionaux de l'apprentissage et de la formation professionnelle continue au titre des premier et cinquième alinéas du présent article sont affectés au financement des centre de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2. Elles sont destinées en priorité à ceux qui n'atteignent pas un montant minimum de ressources par apprenti, par domaine et par niveau de formation déterminé par arrêté après avis du comité de coordination des programmmes régionaux d'apprentissage et de formation professionnelle continue et qui assurent en majorité des formations d'apprentis conduisant au certificat d'aptitude professionnelle, au brevet d'études professionnelles ou à un diplôme ou titre homologué de niveau équivalent, ou qui dispensent des formations à des apprentis sans considération d'origine régionale. La région présente chaque année un rapport précisant l'affectation de ces sommes au comité de coordination régional de l'emploi et de la formation professionnelle mentionné à l'article L. 910-1.
\n
Les conventions visées à l'article L. 116-2 fixent, pour la durée de celles-ci, les coûts de formation pratiqués par chaque centre de formation d'apprentis et par chaque section d'apprentissage. Ces coûts incluent, en les identifiant, les charges d'amortissement des immeubles et des équipements. Les coûts ainsi fixés peuvent être révisés chaque année, contractuellement, par avenant auxdites conventions.
\n
Les ressources annuelles d'un centre de formation d'apprentis ou d'une section d'apprentissage ne peuvent être supérieures à un maximum correspondant au produit du nombre d'apprentis inscrits par leurs coûts de formation définis dans la convention prévue à l'article L. 116-2.
\n
Lorsque les ressources annuelles d'un centre de formation d'apprentis sont supérieures au montant maximum défini à l'alinéa précédent, les sommes excédentaires sont reversées au fonds régional de l'apprentissage et de la formation professionnelle continue.
\n
Les modalités d'application du présent article sont fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4.
" } }, "LEGIARTI000006645803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-02-26", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006645803", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645803.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAD" } }, "NOTA": { "CONTENU": "
Nota : Loi 2004-391 2004-05-04 art. 27 III : les dispositions de de la loi 2004-391 du 4 mai 2004 qui modifient l'article L118-2-2 sont applicables jusqu'au 26 février 2005, date de publication du décret d'application n° 2005-180 2005-02-24, prévu au 4e alinéa de l'art. L910-1.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@id": "LEGIARTI000006658426", "@num": "33", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 33 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658430", "@num": "37", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 37 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658438", "@num": "41", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 41 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des modalités fixées par décret pris après avis du Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les sommes reversées aux fonds régionaux de l'apprentissage et de la formation professionnelle continue au titre du premier alinéa sont exclusivement affectées au financement :
\n
1° Des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2 ;
\n
2° Des actions arrêtées en application des contrats d'objectifs et de moyens mentionnés à l'article L. 118-1.
\n
La région présente chaque année un rapport indiquant l'utilisation de ces sommes au comité de coordination régional de l'emploi et de la formation professionnelle mentionné à l'article L. 910-1.
\n
Les sommes affectées en application du troisième alinéa (1°) du présent article sont destinées en priorité aux centres de formation d'apprentis et aux sections d'apprentissage qui n'atteignent pas un montant minimum de ressources par apprenti, par domaine et par niveau de formation déterminé par arrêté après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue et qui assurent en majorité des formations d'apprentis conduisant au certificat d'aptitude professionnelle, au brevet d'études professionnelles ou à un diplôme ou titre homologué de niveau équivalent, ou qui dispensent des formations à des apprentis sans considération d'origine régionale.
\n
Les conventions visées à l'article L. 116-2 fixent, pour la durée de celles-ci, les coûts de formation pratiqués par chaque centre de formation d'apprentis et par chaque section d'apprentissage. Ces coûts incluent, en les identifiant, les charges d'amortissement des immeubles et des équipements. Les coûts ainsi fixés peuvent être révisés chaque année, contractuellement, par avenant auxdites conventions.
\n
Les ressources annuelles d'un centre de formation d'apprentis ou d'une section d'apprentissage ne peuvent être supérieures à un maximum correspondant au produit du nombre d'apprentis inscrits par leurs coûts de formation définis dans la convention prévue à l'article L. 116-2.
\n
Lorsque les ressources annuelles d'un centre de formation d'apprentis sont supérieures au montant maximum défini à l'alinéa précédent, les sommes excédentaires sont reversées au fonds régional de l'apprentissage et de la formation professionnelle continue. Les sommes ainsi reversées sont affectées au financement des centres de formation d'apprentis et des sections d'apprentissage mentionnés au troisième alinéa du présent article.
\n
Le montant de la fraction de la taxe d'apprentissage mentionnée au premier alinéa est déterminé par décret. Les autres modalités d'application du présent article sont fixées par le décret en Conseil d'Etat mentionné au deuxième alinéa de l'article L. 119-4.
" } }, "LEGIARTI000006645804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006645804", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645804.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAE" } }, "NOTA": { "CONTENU": "
Nota : Loi 2004-391 2004-05-04 art. 27 III : les dispositions du présent article sont applicables à compter du 26 février 2005, date de publication du décret d'application n° 2005-180 2005-02-24, prévu au 4e alinéa de l'art. L910-1.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@id": "LEGIARTI000006659045", "@num": "27", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 27 (V) JORF 5 mai 2004 en vigueur le 26 février 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des modalités fixées par décret pris après avis, émis dans des conditions définies par décret, du Conseil national de la formation professionnelle tout au long de la vie.
\n
Les sommes reversées aux fonds régionaux de l'apprentissage et de la formation professionnelle continue au titre du premier alinéa sont exclusivement affectées au financement :
\n
1° Des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2 ;
\n
2° Des actions arrêtées en application des contrats d'objectifs et de moyens mentionnés à l'article L. 118-1.
\n
La région présente chaque année un rapport indiquant l'utilisation de ces sommes au comité de coordination régional de l'emploi et de la formation professionnelle mentionné à l'article L. 910-1.
\n
Les sommes affectées en application du troisième alinéa (1°) du présent article sont destinées en priorité aux centres de formation d'apprentis et aux sections d'apprentissage qui n'atteignent pas un montant minimum de ressources par apprenti, par domaine et par niveau de formation déterminé par arrêté après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue et qui assurent en majorité des formations d'apprentis conduisant au certificat d'aptitude professionnelle, au brevet d'études professionnelles ou à un diplôme ou titre homologué de niveau équivalent, ou qui dispensent des formations à des apprentis sans considération d'origine régionale.
\n
Les conventions visées à l'article L. 116-2 fixent, pour la durée de celles-ci, les coûts de formation pratiqués par chaque centre de formation d'apprentis et par chaque section d'apprentissage. Ces coûts incluent, en les identifiant, les charges d'amortissement des immeubles et des équipements. Les coûts ainsi fixés peuvent être révisés chaque année, contractuellement, par avenant auxdites conventions.
\n
Les ressources annuelles d'un centre de formation d'apprentis ou d'une section d'apprentissage ne peuvent être supérieures à un maximum correspondant au produit du nombre d'apprentis inscrits par leurs coûts de formation définis dans la convention prévue à l'article L. 116-2.
\n
Lorsque les ressources annuelles d'un centre de formation d'apprentis sont supérieures au montant maximum défini à l'alinéa précédent, les sommes excédentaires sont reversées au fonds régional de l'apprentissage et de la formation professionnelle continue. Les sommes ainsi reversées sont affectées au financement des centres de formation d'apprentis et des sections d'apprentissage mentionnés au troisième alinéa du présent article.
\n
Le montant de la fraction de la taxe d'apprentissage mentionnée au premier alinéa est déterminé par décret. Les autres modalités d'application du présent article sont fixées par le décret en Conseil d'Etat mentionné au deuxième alinéa de l'article L. 119-4.
" } }, "LEGIARTI000006645805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-02", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006645805", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645805.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@id": "LEGIARTI000006658700", "@num": "29", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 29 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-2-4, L116-2, L118-1, L910-1, L119-4, 27", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue ou aux centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat selon des modalités fixées par décret pris après avis, émis dans des conditions définies par décret, du Conseil national de la formation professionnelle tout au long de la vie.
\n
Les sommes ainsi reversées sont exclusivement affectées au financement :
\n
1° Des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2 ;
\n
2° Des actions arrêtées en application des contrats d'objectifs et de moyens mentionnés à l'article L. 118-1 ou, dans le cas des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat, des actions de développement et de modernisation arrêtées dans le cadre de ladite convention.
\n
La région présente chaque année un rapport indiquant l'utilisation de ces sommes au comité de coordination régional de l'emploi et de la formation professionnelle mentionné à l'article L. 910-1.
\n
3° Des actions nationales de communication et de promotion de l'apprentissage.
\n
Les sommes affectées en application du troisième alinéa (1°) du présent article sont destinées en priorité aux centres de formation d'apprentis et aux sections d'apprentissage qui n'atteignent pas un montant minimum de ressources par apprenti, par domaine et par niveau de formation déterminé par arrêté après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue et qui assurent en majorité des formations d'apprentis conduisant au certificat d'aptitude professionnelle, au brevet d'études professionnelles ou à un diplôme ou titre homologué de niveau équivalent, ou qui dispensent des formations à des apprentis sans considération d'origine régionale.
\n
Les conventions visées à l'article L. 116-2 fixent, pour la durée de celles-ci, les coûts de formation pratiqués par chaque centre de formation d'apprentis et par chaque section d'apprentissage. Ces coûts incluent, en les identifiant, les charges d'amortissement des immeubles et des équipements. Les coûts ainsi fixés peuvent être révisés chaque année, contractuellement, par avenant auxdites conventions.
\n
Les ressources annuelles d'un centre de formation d'apprentis ou d'une section d'apprentissage ne peuvent être supérieures à un maximum correspondant au produit du nombre d'apprentis inscrits par leurs coûts de formation définis dans la convention prévue à l'article L. 116-2.
\n
Lorsque les ressources annuelles d'un centre de formation d'apprentis sont supérieures au montant maximum défini à l'alinéa précédent, les sommes excédentaires sont reversées au fonds régional de l'apprentissage et de la formation professionnelle continue. Les sommes ainsi reversées sont affectées au financement des centres de formation d'apprentis et des sections d'apprentissage mentionnés au troisième alinéa du présent article.
\n
Le montant de la fraction de la taxe d'apprentissage mentionnée au premier alinéa est déterminé par décret. Les autres modalités d'application du présent article sont fixées par le décret en Conseil d'Etat mentionné au deuxième alinéa de l'article L. 119-4.
" } }, "LEGIARTI000006645806": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-04-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006645806", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645806.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@id": "LEGIARTI000006659144", "@num": "17", "#text": "Loi n°2006-396 du 31 mars 2006 - art. 17 () JORF 2 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4.
\n
Le produit des versements effectués au titre du premier alinéa est exclusivement affecté au financement :
\n
1° Des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2 ;
\n
2° Des actions arrêtées en application des contrats d'objectifs et de moyens mentionnés à l'article L. 118-1 ou, dans le cas des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat, des actions de développement et de modernisation arrêtées dans le cadre de ladite convention.
\n
La région présente chaque année un rapport indiquant l'utilisation de ces sommes au comité de coordination régional de l'emploi et de la formation professionnelle mentionné à l'article L. 910-1.
\n
3° Des actions nationales de communication et de promotion de l'apprentissage.
\n
Les sommes affectées aux financements mentionnés aux 1° et 2° sont intégralement versées aux fonds régionaux de l'apprentissage et de la formation professionnelle continue selon des modalités fixées par décret pris après avis du Conseil national de la formation professionnelle tout au long de la vie. Ce décret détermine également les modalités de financement des actions nationales de communication et de promotion de l'apprentissage.
\n
Les sommes affectées en application du troisième alinéa (1°) du présent article sont destinées en priorité aux centres de formation d'apprentis et aux sections d'apprentissage qui n'atteignent pas un montant minimum de ressources par apprenti, par domaine et par niveau de formation déterminé par arrêté après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue et qui assurent en majorité des formations d'apprentis conduisant au certificat d'aptitude professionnelle, au brevet d'études professionnelles ou à un diplôme ou titre homologué de niveau équivalent, ou qui dispensent des formations à des apprentis sans considération d'origine régionale.
\n
Les conventions visées à l'article L. 116-2 fixent, pour la durée de celles-ci, les coûts de formation pratiqués par chaque centre de formation d'apprentis et par chaque section d'apprentissage. Ces coûts incluent, en les identifiant, les charges d'amortissement des immeubles et des équipements. Les coûts ainsi fixés peuvent être révisés chaque année, contractuellement, par avenant auxdites conventions.
\n
Les ressources annuelles d'un centre de formation d'apprentis ou d'une section d'apprentissage ne peuvent être supérieures à un maximum correspondant au produit du nombre d'apprentis inscrits par leurs coûts de formation définis dans la convention prévue à l'article L. 116-2.
\n
Lorsque les ressources annuelles d'un centre de formation d'apprentis sont supérieures au montant maximum défini à l'alinéa précédent, les sommes excédentaires sont reversées au fonds régional de l'apprentissage et de la formation professionnelle continue. Les sommes ainsi reversées sont affectées au financement des centres de formation d'apprentis et des sections d'apprentissage mentionnés au troisième alinéa du présent article.
\n
Le montant de la fraction de la taxe d'apprentissage mentionnée au premier alinéa est déterminé par décret. Les autres modalités d'application du présent article sont fixées par le décret en Conseil d'Etat mentionné au deuxième alinéa de l'article L. 119-4.
" } }, "LEGIARTI000006645807": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006645807", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645807.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02CXXAH" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n
\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": "LEGITEXT000005624914", "#text": "Décret n°97-1240 du 29 décembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006660528", "@num": "1", "#text": "Décret n°97-1240 du 29 décembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753403", "@nortexte": "MESF9711669D", "@numtexte": "97-1240", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-29" }, { "@id": "LEGITEXT000005627293", "#text": "Décret n°98-1217 du 29 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGIARTI000006660824", "@num": "1", "#text": "Décret n°98-1217 du 29 décembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392598", "@nortexte": "MESF9811336D", "@numtexte": "98-1217", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-29" }, { "@id": "LEGITEXT000005628905", "#text": "Décret n°99-1145 du 29 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661064", "@num": "1", "#text": "Décret n°99-1145 du 29 décembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214050", "@nortexte": "MESF9911631D", "@numtexte": "99-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006661226", "@num": "1", "#text": "Décret n°2000-819 du 28 août 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755143", "@nortexte": "MESF0010794D", "@numtexte": "2000-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-28" }, { "@id": "LEGIARTI000006659260", "@num": "55", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 55 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "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": "LEGIARTI000006303760", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646616", "@num": "L116-2", "#text": "Code du travail - art. L116-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646656", "@num": "L118-1", "#text": "Code du travail - art. L118-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645803", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645812", "@num": "L118-2-3", "#text": "Code du travail - art. L118-2-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904076", "@num": "L6232-11", "#text": "Code du travail - art. L6232-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904077", "@num": "L6233-1", "#text": "Code du travail - art. L6233-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904099", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904100", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506063", "@num": "R116-17", "#text": "Code du travail - art. R116-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505802", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505798", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-2, L6241-8, L6241-9, L6241-10, L6232-11, L6233-1, L6241-11, L6241-12, R6241-4, R6241-5, R6241-6, R6232-4, R6233-1, R6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392359", "@num": "L4312-1", "#text": "Code général des collectivités territoriales - art. L4312-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006645800", "@fin": "1997-01-01", "@num": "L118-2-2", "@etat": "MODIFIE_MORT_NE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645801", "@fin": "2002-01-18", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645802", "@fin": "2005-01-19", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645803", "@fin": "2005-02-26", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645804", "@fin": "2005-07-27", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645805", "@fin": "2006-04-02", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645806", "@fin": "2006-12-31", "@num": "L118-2-2", "@etat": "MODIFIE", "@debut": "2006-04-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645807", "@fin": "2008-05-01", "@num": "L118-2-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4.
\n
Le produit des versements effectués au titre du premier alinéa est exclusivement affecté au financement :
\n
1° Des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région considérée a passé convention et des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat en application de l'article L. 116-2 ;
\n
2° Des actions arrêtées en application des contrats d'objectifs et de moyens mentionnés à l'article L. 118-1 ou, dans le cas des centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat, des actions de développement et de modernisation arrêtées dans le cadre de ladite convention.
\n
La région présente chaque année un rapport indiquant l'utilisation de ces sommes au comité de coordination régional de l'emploi et de la formation professionnelle mentionné à l'article L. 910-1.
\n
3° Des actions nationales de communication et de promotion de l'apprentissage.
\n
Les sommes affectées aux financements mentionnés aux 1° et 2° sont intégralement versées aux fonds régionaux de l'apprentissage et de la formation professionnelle continue et aux centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat selon des modalités fixées par décret pris après avis du Conseil national de la formation professionnelle tout au long de la vie. Ce décret détermine également les modalités de financement des actions nationales de communication et de promotion de l'apprentissage.
\n
Les sommes affectées en application du troisième alinéa (1°) du présent article sont destinées en priorité aux centres de formation d'apprentis et aux sections d'apprentissage qui n'atteignent pas un montant minimum de ressources par apprenti, par domaine et par niveau de formation déterminé par arrêté après avis du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue et qui assurent en majorité des formations d'apprentis conduisant au certificat d'aptitude professionnelle, au brevet d'études professionnelles ou à un diplôme ou titre homologué de niveau équivalent, ou qui dispensent des formations à des apprentis sans considération d'origine régionale.
\n
Les conventions visées à l'article L. 116-2 fixent, pour la durée de celles-ci, les coûts de formation pratiqués par chaque centre de formation d'apprentis et par chaque section d'apprentissage. Ces coûts incluent, en les identifiant, les charges d'amortissement des immeubles et des équipements. Les coûts ainsi fixés peuvent être révisés chaque année, contractuellement, par avenant auxdites conventions.
\n
Les ressources annuelles d'un centre de formation d'apprentis ou d'une section d'apprentissage ne peuvent être supérieures à un maximum correspondant au produit du nombre d'apprentis inscrits par leurs coûts de formation définis dans la convention prévue à l'article L. 116-2.
\n
Lorsque les ressources annuelles d'un centre de formation d'apprentis sont supérieures au montant maximum défini à l'alinéa précédent, les sommes excédentaires sont reversées au fonds régional de l'apprentissage et de la formation professionnelle continue. Les sommes ainsi reversées sont affectées au financement des centres de formation d'apprentis et des sections d'apprentissage mentionnés au troisième alinéa du présent article.
\n
Le montant de la fraction de la taxe d'apprentissage mentionnée au premier alinéa est déterminé par décret. Les autres modalités d'application du présent article sont fixées par le décret en Conseil d'Etat mentionné au deuxième alinéa de l'article L. 119-4.
" } }, "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.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006645157", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645800", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645155", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645802", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645803", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645804", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645805", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645807", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006262053", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CREATION" }, { "article_id": "LEGIARTI000018518559", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645156", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645801", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645806", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298621", "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 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006305460", "@num": "791 bis", "#text": "CODE GENERAL DES IMPOMMNS, CGI. - art. 791 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294021", "@num": "102 ZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294135", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 141 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294138", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294141", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294144", "@num": "144", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294159", "@num": "161", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295357", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294163", "@num": "163", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295382", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295363", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294287", "@num": "171 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294297", "@num": "171 AS bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AS bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294634", "@num": "275 bis F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294668", "@num": "275 ter G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294688", "@num": "275 ter P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 ter P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295637", "@num": "276", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 276 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294727", "@num": "286 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293702", "@num": "31 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293704", "@num": "31 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293706", "@num": "31 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293707", "@num": "31 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293710", "@num": "31 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295721", "@num": "310 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294808", "@num": "310 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294900", "@num": "317 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294904", "@num": "317 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 duodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295776", "@num": "317 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294901", "@num": "317 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295789", "@num": "318", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295791", "@num": "318 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294960", "@num": "333 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 333 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295090", "@num": "371 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295096", "@num": "371 AK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295102", "@num": "371 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295105", "@num": "371 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295111", "@num": "371-0 AQ bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371-0 AQ bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296275", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293796", "@num": "74-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293879", "@num": "75-0 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293880", "@num": "75-0 Y bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 Y bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293931", "@num": "91 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293930", "@num": "91 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293929", "@num": "91 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293928", "@num": "91 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293927", "@num": "91 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293955", "@num": "95 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 95 S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298861", "@num": "111 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298923", "@num": "178-0 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178-0 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298924", "@num": "178-0 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178-0 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298961", "@num": "184", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297094", "@num": "186", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297436", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297487", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297445", "@num": "2 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297492", "@num": "2 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297493", "@num": "2 terdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297494", "@num": "2 terdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299158", "@num": "219 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298974", "@num": "219 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297136", "@num": "219 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298975", "@num": "219 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298978", "@num": "219 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298979", "@num": "219 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298980", "@num": "219 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298981", "@num": "219 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297139", "@num": "219 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299160", "@num": "219 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298982", "@num": "219 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298984", "@num": "219 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299162", "@num": "219 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299164", "@num": "219 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298985", "@num": "219 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298986", "@num": "219 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299166", "@num": "219 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299168", "@num": "219 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298989", "@num": "219 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298991", "@num": "219 V quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298992", "@num": "219 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298994", "@num": "219 V septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298993", "@num": "219 V sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298990", "@num": "219 V ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 V ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297188", "@num": "287", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299267", "@num": "308", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 308 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299321", "@num": "315-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 315-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299431", "@num": "331 V bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299441", "@num": "331 V decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299440", "@num": "331 V nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299439", "@num": "331 V octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299434", "@num": "331 V quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299436", "@num": "331 V quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299438", "@num": "331 V septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299437", "@num": "331 V sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299442", "@num": "331 V undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 V undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299500", "@num": "344 G quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 G quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299480", "@num": "344 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299544", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299811", "@num": "359", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 359 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296602", "@num": "38 sexdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299723", "@num": "397", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 397 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299902", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297960", "@num": "41 DP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297961", "@num": "41 DQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297962", "@num": "41 DR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298005", "@num": "41 ZQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298006", "@num": "41 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298007", "@num": "41 ZS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZS (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298008", "@num": "41 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298009", "@num": "41 ZU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 ZU (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297813", "@num": "41 sexdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297820", "@num": "41 sexdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297823", "@num": "41 sexdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297829", "@num": "41 sexdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298032", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298103", "@num": "46 AG duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298134", "@num": "46 AO bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AO bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298143", "@num": "46 AT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298145", "@num": "46 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AU (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298146", "@num": "46 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AV (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298147", "@num": "46 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AW (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298345", "@num": "46 quater-0 ZS bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZS bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298406", "@num": "46 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298519", "@num": "49 septies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298511", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298517", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298509", "@num": "49 septies-0 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies-0 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296884", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298620", "@num": "50-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298621", "@num": "50-0 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296895", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298636", "@num": "58 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298631", "@num": "58-0 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298712", "@num": "87 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 87 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298713", "@num": "87 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 87 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305794", "@num": "1045 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1045 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305854", "@num": "1072", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1072 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305895", "@num": "1112 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1112 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302679", "@num": "126 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 126 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311541", "@num": "1382", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305990", "@num": "1383 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305974", "@num": "1383-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306004", "@num": "1384 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311575", "@num": "1396", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312084", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306124", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307367", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311639", "@num": "1461", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1461 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306188", "@num": "1466 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302723", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302751", "@num": "150-0 D bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302852", "@num": "151 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306289", "@num": "1519 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306308", "@num": "1529", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307926", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307956", "@num": "157 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307989", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311832", "@num": "1582", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306399", "@num": "1594 F quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306562", "@num": "1601 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306666", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306721", "@num": "1609 quatervicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306735", "@num": "1609 septvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302982", "@num": "163 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303069", "@num": "163 quinvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303052", "@num": "163 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 vicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312474", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306790", "@num": "1635 bis AD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AD (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306799", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311876", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312049", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311936", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306942", "@num": "1649 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312748", "@num": "1664", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1664 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312695", "@num": "1679 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308211", "@num": "168", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313639", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312880", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312903", "@num": "1730", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312956", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313817", "@num": "1767", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303244", "@num": "199 decies EA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303168", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303146", "@num": "199 terdecies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303271", "@num": "199 undecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303276", "@num": "199 undecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303323", "@num": "199 unvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 unvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303321", "@num": "199 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 vicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314784", "@num": "200", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303357", "@num": "200 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308522", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308097", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308661", "@num": "217 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303535", "@num": "217 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308700", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303547", "@num": "220 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303566", "@num": "220 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303591", "@num": "220 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303588", "@num": "220 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303620", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308759", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303670", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303695", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303761", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308847", "@num": "229 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308879", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314158", "@num": "232", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303741", "@num": "234 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308966", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303841", "@num": "235 ter GA-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303954", "@num": "237 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309098", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309179", "@num": "242 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304154", "@num": "243 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 243 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309193", "@num": "244 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309232", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304203", "@num": "244 quater L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303945", "@num": "244 quater Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309383", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309395", "@num": "261 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304295", "@num": "268 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 268 quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309462", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304308", "@num": "271 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304320", "@num": "273 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304314", "@num": "273 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304312", "@num": "273 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307509", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302881", "@num": "38 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302255", "@num": "38 bis-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302274", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307587", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302317", "@num": "39 AI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302900", "@num": "39 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307689", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302344", "@num": "39 quinquies FC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302357", "@num": "39 quinquies H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307675", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302434", "@num": "44 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302423", "@num": "44 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307022", "@num": "5", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305146", "@num": "613 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305145", "@num": "613 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 613 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305234", "@num": "678 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305300", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305431", "@num": "784 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 784 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307851", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310616", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307121", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310738", "@num": "867", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 867 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305571", "@num": "885 I bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310968", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307195", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293365", "@num": "215", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834345", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464607", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846417", "@num": "1383 E", "#text": "Code général des impôts, CGI. - art. 1383 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470725", "@num": "1383-0 B", "#text": "Code général des impôts, CGI. - art. 1383-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841946", "@num": "1767", "#text": "Code général des impôts, CGI. - art. 1767 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949977", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011855", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992468", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817115", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303365", "@num": "200 decies", "#text": "Code général des impôts, CGI. - art. 200 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992463", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949984", "@num": "220 C", "#text": "Code général des impôts, CGI. - art. 220 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947177", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034110718", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044991402", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025074916", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292657", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872468", "@num": "232", "#text": "Code général des impôts, CGI. - art. 232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795567", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011930", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445345", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517922", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949973", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304647", "@num": "302 bis ZF", "#text": "Code général des impôts, CGI. - art. 302 bis ZF (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815513", "@num": "39 AI", "#text": "Code général des impôts, CGI. - art. 39 AI (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": "LEGIARTI000006298621", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298621", "liens_entrants": true }

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