{ "article": { "LEGIARTI000006303783": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 G", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1984-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006303783", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303783.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0230AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1960 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028444318", "@num": "1599 ter M", "#text": "Code général des impôts, CGI. - art. 1599 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@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": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006303783", "@fin": "2014-01-01", "@num": "230 G", "@etat": "TRANSFERE", "@debut": "1984-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations concernant la taxe d'apprentissage sont présentées, instruites et jugées comme en matière de taxes sur le chiffre d'affaires.
\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": "

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Section I : Contribution supplémentaire à l'apprentissage, Art. 230 H, Art. 1678 quinquies, Art. 1599 quinquies A\n
\n

-Code du travail
\nArt. L6241-1 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 224, Art. 1599 ter A, Art. 225, Art. 1599 ter B, Art. 226 B, Art. 1599 ter D, Art. 226 bis, Art. 1599 ter E, \nArt. 227, Art. 1599 ter F, \nArt. 227 bis, Art. 1599 ter G, Art. 228, Art. 1599 ter H, \nArt. 228 bis, Art. 1599 ter I, \nArt. 230 B, Art. 1599 ter J, \nArt. 230 C, Art. 1599 ter K, \nArt. 230 D, Art. 1599 ter L, Art. 230 G, Art. 1599 ter M, Art. 225 A, Art. 1599 ter C, Art. 1647 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter A \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter D \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter E \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. II : Taxe d'apprentissage \n
\n

III. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

IV. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

V. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

VI. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

VII. ― Le présent article s'applique pour les contributions et taxe dues au titre des rémunérations versées à compter du 1er janvier 2014.

VIII. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

IX. A modifié les dispositions suivantes :

Loi 2011-900 du 29 juillet 2011

\nArt. 23\n
\n

" } }, "LEGIARTI000028444318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter M", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028444318", "URL": "article/LEGI/ARTI/00/00/28/44/43/LEGIARTI000028444318.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006303783", "@num": "230 G", "#text": "Code général des impôts, CGI. - art. 230 G (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000028444318", "@fin": "2019-01-01", "@num": "1599 ter M", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations concernant la taxe d'apprentissage sont présentées, instruites et jugées comme en matière de taxes sur le chiffre d'affaires.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000028428572", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303783", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000028444318", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303783", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006303783", "liens_entrants": true }

Article 230 G AUTONOME TRANSFERE, en vigueur du 20/07/1984 au 01/01/2014 (Code général des impôts)