{ "article": { "LEGIARTI000006303751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "225 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303751", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0225ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000730849", "#text": "Loi 96-376 1996-05-06 art. 3 V, VI JORF 7 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000566799", "#text": "Décret n°97-661 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000017866726", "@num": "39", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520076", "@num": "50-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303751", "@fin": "2014-01-01", "@num": "225 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit au premier alinéa de l'article L. 118-5 du code du travail, une partie du salaire versé aux apprentis, égale à 11 % du salaire minimum de croissance, est exonérée de taxe d'apprentissage.
\n
" } }, "LEGIARTI000006645828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-07", "DATE_DEBUT": "1978-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006645828", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L05AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022446942", "@num": "20", "#text": "Loi n° 92-675 du 17 juillet 1992 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6243-2, R6243-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "Code général des impôts, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169987", "@fin": "2005-01-19", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1977-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645828", "@fin": "1996-05-07", "@num": "L118-5", "@etat": "MODIFIE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645829", "@fin": "2008-05-01", "@num": "L118-5", "@etat": "ABROGE", "@debut": "1996-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations sociales d'origine légale et conventionnelle imposées par la loi dues au titre des salaires versés aux apprentis sont calculées de façon forfaitaire sur la base du salaire légal de base des apprentis et sont révisés annuellement.
\n
" } }, "LEGIARTI000006645829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "1996-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006645829", "URL": "article/LEGI/ARTI/00/00/06/64/58/LEGIARTI000006645829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L05AXXAB" } }, "NOTA": { "CONTENU": "
Loi 96-376 du 6 mai 1996 art. 3 VI : les dispositions de l'article 3 V sont applicables aux salaires versés à compter du 1er janvier 1996. *
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Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022446942", "@num": "20", "#text": "Loi n° 92-675 du 17 juillet 1992 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541241", "@nortexte": "TEFX9200057L", "@numtexte": "92-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000381287", "#text": "Décret 97-222 1997-03-13 art. 1er : ces dispositions entrent en vigueur dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle à la date de publication du présent décret (14 mars 1997, sous réserve des conditions particulières d'entrée en v", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006667519", "@num": "1", "#text": "Décret n°97-222 du 13 mars 1997 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006298617", "@num": "50-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50-0 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518559", "@num": "D811", "#text": "Code du travail - art. D811 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646674", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904108", "@num": "L6243-2", "#text": "Code du travail - art. L6243-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6243-2, R6243-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "Code général des impôts, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153993", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139773", "@fin": "2008-05-01", "#text": "Titre Ier : Contrat d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006645828", "@fin": "1996-05-07", "@num": "L118-5", "@etat": "MODIFIE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645829", "@fin": "2008-05-01", "@num": "L118-5", "@etat": "ABROGE", "@debut": "1996-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une partie du salaire versé aux apprentis, égale à 11 p. 100 du salaire minimum de croissance, ne donne lieu à aucune charge sociale d'origine légale et conventionnelle ni à aucune charge fiscale ou parafiscale.
\n
Pour la partie restante du salaire, les cotisations sociales d'origine légale et conventionnelle imposées par la loi sont calculées de façon forfaitaire, sur la base du salaire légal de base des apprentis, et sont révisées annuellement.
" } }, "LEGIARTI000006658266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006658266", "URL": "article/LEGI/ARTI/00/00/06/65/82/LEGIARTI000006658266.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEDRXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006295347", "@num": "140 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308815", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303752", "@num": "226", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303755", "@num": "226 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303763", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308833", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303771", "@num": "229", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308860", "@num": "230 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303778", "@num": "230 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303786", "@num": "231 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646657", "@num": "L118-1", "#text": "Code du travail - art. 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I, II, III, IV, V modificateurs.
\n
VI. - Les dispositions des I, IV et V du présent article sont applicables aux salaires versés à compter du 1er janvier 1996.
\n
Les dispositions des II et III entrent en vigueur à compter du 1er janvier 1997.
" } }, "LEGIARTI000017866726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-20", "DATE_DEBUT": "2007-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000017866726", "URL": "article/LEGI/ARTI/00/00/17/86/67/LEGIARTI000017866726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 87, 231, 182 A, 83, 81", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000017839306", "@num": "1", "#text": "Décret n°2007-1887\n du 26 décembre 2007 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000017765076", "@nortexte": "ECEL0773288D", "@numtexte": "2007-1887", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000034448543", "@num": "3", "#text": "Arrêté du 19 février 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017999750", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025258211", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306441", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308809", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308819", "@num": "225", "#text": "Code général des impôts, CGI. - art. 225", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650056", "@num": "L443-1-2", "#text": "Code du travail - art. 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"BLOC_TEXTUEL": { "CONTENU": "

La déclaration mentionnée à l'article 87 du code général des impôts doit comporter, par établissement, les indications suivantes :

1° Concernant le déclarant :

a) Les noms et prénoms ou raison sociale, adresse, numéro SIRET et code APE (Activité principale exercée). Les entreprises à établissements multiples indiquent l'établissement qui a déposé la déclaration de résultats ;

b) L'effectif au dernier jour ouvrable de l'année précédente ;

c) Le montant de la taxe sur les salaires ;

d) Pour les employeurs assujettis à la taxe d'apprentissage et à la contribution au développement de l'apprentissage conformément, respectivement, aux articles 224 et 1599 quinquies A du code général des impôts, le montant des rémunérations défini aux articles 225 et 225 A du code général des impôts ;

e) Pour les employeurs assujettis à la participation au développement de la formation professionnelle continue conformément à l'article L. 952-1 du code du travail , le montant des rémunérations défini au premier alinéa de l'article L. 952-1 précité ainsi que, le cas échéant, le montant des rémunérations versées aux titulaires d'un contrat à durée déterminée défini au premier alinéa de l'article L. 931-20 du même code ;

2° Concernant chaque salarié rétribué l'année précédente :

a) Son identification : nom de famille, le cas échéant nom de l'époux, prénoms, sexe, date et lieu de naissance, numéro d'inscription au répertoire national d'identification des personnes physiques pour les seules déclarations des personnes ou organismes mentionnés au I de l'article R.* 81 A-1 du livre des procédures fiscales ;

b) L'adresse de son domicile au 31 décembre de l'année du revenu ;

c) La nature, la période et les conditions d'exercice de l'emploi ainsi que le code emploi PCS (nomenclature des Professions et catégories socioprofessionnelles) ;

d) Le montant des sommes payées pendant l'année en distinguant :

le montant brut des rémunérations entendu au sens des articles 231 et suivants du code général des impôts ;

le total des versements en argent et en nature après déduction des cotisations ouvrières aux assurances sociales et au chômage et des retenues pour la retraite ;

Le montant net des rémunérations ainsi déterminé, après déduction des allocations chômage et de préretraite, ainsi que des indemnités et rémunérations mentionnées au 3° du II de l'article L. 136-2 du code de la sécurité sociale ;

la valeur et le type des avantages en nature ;

le montant des indemnités pour frais d'emploi et des remboursements de frais, avec indication de leur caractère forfaitaire ou réel ou de leur prise en charge directe par l'employeur ;

le montant des sommes versées au titre des chèques vacances ;

-le montant des cotisations ou primes versées par le salarié et l'employeur qui, en application du 2° de l'article 83 du code général des impôts ou, au titre de la retraite supplémentaire, du 2°-0 bis et, au titre de la retraite, du 2°-0 ter du même article, sont, selon le cas, déductibles pour la détermination de la rémunération imposable ou ne sont pas ajoutées à cette rémunération ;

-le montant des sommes versées par l'employeur à un plan d'épargne pour la retraite collectif défini à l'article L. 443-1-2 du code du travail et exonérées en application du 18° de l'article 81 du code général des impôts ;

e) Le taux de la déduction supplémentaire à laquelle la profession exercée ouvre droit, le cas échéant, ainsi que l'option choisie par l'entreprise pour l'assiette des taxes assises sur les salaires ;

f) Le montant de la retenue effectuée au titre de l'impôt sur le revenu en application de l'article 182 A du code général des impôts ;

g) Lorsque l'établissement est assujetti à la taxe sur les salaires :

le montant brut servant de base à la taxe ;

l'assiette des taux majorés ;

les renseignements utiles à la liquidation de la taxe lorsque le salarié a été payé par plusieurs établissements dépendant d'une même entreprise ;

h) Pour les salariés, à l'exception de ceux qui ne sont pas rémunérés en fonction d'un horaire de travail, exerçant à temps partiel ou sur une partie seulement de l'année civile, le nombre d'heures effectivement rémunérées au cours de l'année civile ;

pour les agents de l'Etat et de ses établissements publics, des collectivités territoriales et de leurs établissements publics et les agents des établissements mentionnés à l'article 2 de la loi n° 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière, travaillant à temps partiel ou non complet et non soumis à une durée du travail résultant d'une convention collective, la quotité du temps de travail, convertie en cas de variation en cours d'année en nombre d'heures rémunérées ;

3° Le total pour l'ensemble des salariés de l'établissement et de l'entreprise des sommes mentionnées au 2° ci-dessus.

" } }, "LEGIARTI000020520076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "50-0", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020520076", "URL": "article/LEGI/ARTI/00/00/20/52/00/LEGIARTI000020520076.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 60-I A [3°] de la loi n° 2013-1279 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 140 J 2ème alinéa", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 140 J 2ème alinéa", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020499740", "@num": "3", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499238", "@num": "D6522-2", "#text": "Code du travail - art. D6522-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162237", "@fin": "2999-01-01", "#text": "Section 0I : Taxe d'apprentissage.", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298616", "@fin": "2007-01-01", "@num": "50-0", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298617", "@fin": "2009-04-10", "@num": "50-0", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000020520076", "@fin": "2014-05-30", "@num": "50-0", "@etat": "PERIME", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la partie du salaire versée aux apprentis dans les départements d'outre-mer, à Saint-Barthélemy et à Saint-Martin ne donnant lieu à aucune charge en application de l'article 225 A du code général des impôts, est fixé conformément aux dispositions de l'article D. 6522-2 du code du travail.

\n
\n
" } }, "LEGIARTI000028428572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028428572", "URL": "article/LEGI/ARTI/00/00/28/42/85/LEGIARTI000028428572.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030022969", "@num": "23", "#text": "Loi n°2011-900 du 29 juillet 2011 - art. 23 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000028456485", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000028417852", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028448685", "#text": "Code général des impôts, CGI. - II : Taxe d'apprentissage (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028448814", "#text": "Code général des impôts, CGI. - Section I : Contribution supplémentaire à l'app... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444345", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444366", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444369", "@num": "1599 ter H", "#text": "Code général des impôts, CGI. - art. 1599 ter H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444406", "@num": "1599 ter I", "#text": "Code général des impôts, CGI. - art. 1599 ter I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444374", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444378", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444384", "@num": "1599 ter L", "#text": "Code général des impôts, CGI. - art. 1599 ter L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444318", "@num": "1599 ter M", "#text": "Code général des impôts, CGI. - art. 1599 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417852", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430159", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021342711", "@num": "225", "#text": "Code général des impôts, CGI. - art. 225 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619647", "@num": "226 B", "#text": "Code général des impôts, CGI. - art. 226 B (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619640", "@num": "227", "#text": "Code général des impôts, CGI. - art. 227 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619637", "@num": "227 bis", "#text": "Code général des impôts, CGI. - art. 227 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549118", "@num": "228 bis", "#text": "Code général des impôts, CGI. - art. 228 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844642", "@num": "230 D", "#text": "Code général des impôts, CGI. - art. 230 D (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303783", "@num": "230 G", "#text": "Code général des impôts, CGI. - art. 230 G (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448795", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448792", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030616862", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428343", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428345", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-12-31" } ] }, "@cid": "JORFTEXT000028400921", "@nor": "EFIX1327237L", "@num": "2013-1279", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028400921", "@c_titre_court": "LOI n° 2013-1279 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 (1)", "@debut": "2013-12-31", "@id_txt": "LEGITEXT000028428338", "@c_titre_court": "LOI n°2013-1279 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028428572", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028401743", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article 225 A AUTONOME ABROGE, en vigueur du 11/04/1997 au 01/01/2014 (Code général des impôts)