{ "article": { "LEGIARTI000006646660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1977-07-13", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006646660", "URL": "article/LEGI/ARTI/00/00/06/64/66/LEGIARTI000006646660.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001490542", "@num": "30", "#text": "Loi n°71-576 du 16 juillet 1971 - art. 30, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGITEXT000005622853", "#text": "Arrêté du 17 février 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670777", "@num": "2", "#text": "Arrêté du 17 février 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006658702", "@num": "31", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@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": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@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": "LEGIARTI000006645801", "@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": "LEGIARTI000006645822", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000043701830", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806007", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (M)", "@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" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170045", "@fin": "1979-01-01", "#text": "DISPOSITIONS FINANCIERES .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154041", "@fin": "1985-07-26", "#text": "DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A PARTIR DU 1ER JUILLET 1972 *DATE*", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139783", "@fin": "1985-07-26", "#text": "CONTRAT D'APPRENTISSAGE", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123873", "@fin": "1985-07-26", "#text": "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": "LEGIARTI000006646660", "@fin": "1977-07-13", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646661", "@fin": "1997-01-01", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646662", "@fin": "2002-01-18", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646663", "@fin": "2005-01-19", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646664", "@fin": "2005-07-27", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646665", "@fin": "2005-12-08", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646666", "@fin": "2006-04-02", "@num": "L118-2", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646667", "@fin": "2008-05-01", "@num": "L118-2", "@etat": "ABROGE", "@debut": "2006-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les concours visés à l'article L. 118-1 et les concours qui sont apportés aux centres d'apprentis par les personnes ou entreprises redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction prévue à l'article L. 118-3.
\n
" } }, "LEGIARTI000006273328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-30", "DATE_DEBUT": "1979-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006273328", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273328.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEACXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (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": "LEGIARTI000006646668", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000886674", "@num": "79-575", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-575 du 10 juillet 1979 PORTANT DIVERSES MESURES EN FAVEUR DE L'EMPLOI", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886674", "@c_titre_court": "Loi n°79-575 du 10 juillet 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-575 du 10 juillet 1979 PORTANT DIVERSES MESURES EN FAVEUR DE L'EMP.", "@debut": "1979-07-01", "@id_txt": "LEGITEXT000006068674", "@c_titre_court": "Loi n° 79-575 du 10 juillet 1979" } ], "@date_publi": "1979-07-11", "@date_signature": "1979-07-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006273328", "@fin": "1993-01-30", "@num": "9", "@etat": "MODIFIE", "@debut": "1979-07-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006273329", "@fin": "1996-05-07", "@num": "9", "@etat": "ABROGE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001884471", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des dispositions des articles L. 118-2, L. 118-2-1 et L. 118-3 du code du travail, les entreprises visées par ces articles sont tenues pour une durée de trois ans de s'exonérer de la taxe d'apprentissage par des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.
\n
Une fraction de la taxe d'apprentissage dont le montant est fixé par décret en Conseil d'Etat, fait obligatoirement l'objet d'un versement par l'employeur assujetti à un fonds national destiné à assurer une compensation forfaitaire des salaires versés par les maîtres d'apprentissage définis à l'article L. 118-6 du code du travail et qui correspond au temps passé par leurs apprentis dans un centre de formation d'apprentis.
\n
La fraction définie à l'alinéa précédent ne pourra excéder la moitié de la fraction de la taxe d'apprentissage définie à l'article L. 118-3 du code du travail.
\n
Le fonds prévu au deuxième alinéa est géré par un organisme doté de la personnalité morale et qui est créé à cet effet par l'assemblée permanente des chambres de commerce et d'industrie, l'assemblée permanente des chambres de métiers et l'assemblée permanente des chambres d'agriculture.
\n
Les mesures d'application du présent article et, en particulier, les règles d'organisation et de fonctionnement du fonds et de l'organisme de gestion sont fixées par le décret prévu au deuxième alinéa du présent article.
\n
\n
Les dispositions des trois premiers alinéas de cet article s'appliqueront pour la première fois à la taxe d'apprentissage due à raison des salaires payés en 1979. Les dispositions des quatrième et cinquième alinéas seront applicables pendant une durée de trois ans à compter du 1er janvier 1980.
\n
" } }, "LEGIARTI000006273329": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-07", "DATE_DEBUT": "1993-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006273329", "URL": "article/LEGI/ARTI/00/00/06/27/33/LEGIARTI000006273329.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEACXXXXXX009AAXXXXXXAB" } }, "NOTA": { "CONTENU": "
[*Nota - Loi 96-376 du 6 mai 1996 art. 7 II et III : article abrogé sous réserve des dispositions du II et III de l'article 7.*]
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006757784", "@num": "79", "#text": "Loi n°93-121 du 27 janvier 1993 - art. 79 () JORF 30 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "LEGIARTI000006658270", "@num": "7", "#text": "Loi n°96-376 du 6 mai 1996 - art. 7 (V) JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (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": "LEGIARTI000006646668", "@num": "L118-6", "#text": "Code du travail - art. L118-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000886674", "@num": "79-575", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°79-575 du 10 juillet 1979 PORTANT DIVERSES MESURES EN FAVEUR DE L'EMPLOI", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886674", "@c_titre_court": "Loi n°79-575 du 10 juillet 1979" }, { "@fin": "2999-01-01", "#text": "Loi n° 79-575 du 10 juillet 1979 PORTANT DIVERSES MESURES EN FAVEUR DE L'EMP.", "@debut": "1979-07-01", "@id_txt": "LEGITEXT000006068674", "@c_titre_court": "Loi n° 79-575 du 10 juillet 1979" } ], "@date_publi": "1979-07-11", "@date_signature": "1979-07-10" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006273328", "@fin": "1993-01-30", "@num": "9", "@etat": "MODIFIE", "@debut": "1979-07-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006273329", "@fin": "1996-05-07", "@num": "9", "@etat": "ABROGE", "@debut": "1993-01-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001884471", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des dispositions des articles L. 118-2, L. 118-2-1 et L. 118-3 du code du travail, les entreprises visées par ces articles sont tenues pour une durée de trois ans de s'exonérer de la taxe d'apprentissage par des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles.
\n
Une fraction de la taxe d'apprentissage, dont le montant est fixé par décret en Conseil d'Etat, fait l'objet d'un versement par l'employeur assujetti à un fonds national destiné à assurer une compensation forfaitaire, d'une part, des salaires versés par les employeurs définis à l'article L. 118-6 du code du travail et qui correspond au temps passé par les apprentis dans un centre de formation d'apprentis et, d'autre part, des coûts de formation des apprentis en entreprise.
\n
La fraction définie à l'alinéa précédent ne pourra excéder la moitié de la fraction de la taxe d'apprentissage définie à l'article L. 118-3 du code du travail.
\n
Le fonds prévu au deuxième alinéa est géré par un organisme doté de la personnalité morale et qui est créé à cet effet par l'assemblée permanente des chambres de commerce et d'industrie, l'assemblée permanente des chambres de métiers et l'assemblée permanente des chambres d'agriculture.
\n
Les mesures d'application du présent article et, en particulier, les règles d'organisation et de fonctionnement du fonds et de l'organisme de gestion sont fixées par le décret prévu au deuxième alinéa du présent article.
\n
\n
Les dispositions des trois premiers alinéas de cet article s'appliqueront pour la première fois à la taxe d'apprentissage due à raison des salaires payés en 1979. Les dispositions des quatrième et cinquième alinéas seront applicables pendant une durée de trois ans à compter du 1er janvier 1980.
\n
" } }, "LEGIARTI000006303762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303762", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
En application de l'article L 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303763", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303763.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000730849", "#text": "Loi 96-376 1996-05-06 art. 3 II 1°, 2°, VI JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@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 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@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": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter soit directement, le cas échéant par le biais de leurs établissements, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant minimum par apprenti de ce concours est déterminé dans des conditions fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4 du code du travail.
\n
En application de l'article L.118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303764", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Conséquence de l'application de l'article L118-2 du code du travail", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212778", "@num": "1", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 1 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (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" }, { "@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": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter soit directement, le cas échéant par le biais de leurs établissements, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au troisième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303765", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@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": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (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" }, { "@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": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au septième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303766", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@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": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (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" }, { "@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": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au huitième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006645219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D811-57", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-01", "DATE_DEBUT": "1974-09-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006645219", "URL": "article/LEGI/ARTI/00/00/06/64/52/LEGIARTI000006645219.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX3X811D57AXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@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": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006645220", "@num": "D811-58", "#text": "Code du travail - art. D811-58 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645221", "@num": "D811-59", "#text": "Code du travail - art. D811-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645222", "@num": "D811-60", "#text": "Code du travail - art. D811-60 (Ab)", "@sens": "cible", "@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": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (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": "LEGITEXT000006072050", "#text": "Code du travail L115-1 A L116-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169925", "@fin": "1990-07-01", "#text": "Section 4 : Dispositions financières.", "@debut": "1974-09-29" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645219", "@fin": "1990-07-01", "@num": "D811-57", "@etat": "ABROGE", "@debut": "1974-09-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application des articles L. 118-1 et L. 118-2 sont admis en exonération de la taxe d'apprentissage et sont pris en compte pour déterminer les sommes consacrées par une entreprise au financement de l'apprentissage, au sens de l'article précédent :
\n
a) Une partie du salaire versé aux apprentis, égale par apprenti à 20 p. 100 du SMIC ;
\n
b) Les concours financiers apportés aux centres de formation d'apprentis institués par les articles L. 115-1 à L. 116-8 ;
\n
c) A défaut, le versement au Trésor public prévu à l'article L. 118-3.
" } }, "LEGIARTI000006646656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1978-01-01", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006646656", "URL": "article/LEGI/ARTI/00/00/06/64/66/LEGIARTI000006646656.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16 ART. 29 JORF 17 juillet", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006789002", "@num": "1", "#text": "Arrêté du 9 avril 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860497", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-04-09" }, { "@id": "LEGIARTI000031275461", "@num": "1", "#text": "Arrêté du 5 juin 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644797", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-06-05" }, { "@id": "LEGIARTI000006271994", "@num": "1", "#text": "Décret n°80-106 du 1 février 1980 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861271", "@numtexte": "80-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-01" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006658427", "@num": "34", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303752", "@num": "226", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028682737", "@num": "L214-13", "#text": "Code de l'éducation - art. L214-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517017", "@num": "D118", "#text": "Code du travail - art. D118 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645220", "@num": "D811-58", "#text": "Code du travail - art. D811-58 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645221", "@num": "D811-59", "#text": "Code du travail - art. D811-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645751", "@num": "L117-15", "#text": "Code du travail - art. L117-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645807", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645819", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903993", "@num": "L6211-3", "#text": "Code du travail - art. L6211-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806007", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6211-3, R6211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170045", "@fin": "1979-01-01", "#text": "DISPOSITIONS FINANCIERES .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154041", "@fin": "1985-07-26", "#text": "DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A PARTIR DU 1ER JUILLET 1972 *DATE*", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139783", "@fin": "1985-07-26", "#text": "CONTRAT D'APPRENTISSAGE", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123873", "@fin": "1985-07-26", "#text": "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": "LEGIARTI000006646656", "@fin": "1978-01-01", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646657", "@fin": "1996-05-07", "@num": "L118-1", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646658", "@fin": "2006-04-02", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646659", "@fin": "2008-05-01", "@num": "L118-1", "@etat": "ABROGE", "@debut": "2006-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les conditions fixées par le décret prévu à l'article L. 119-4, une partie du salaire versée aux apprentis :
\n
a) Est admise sans limitation en exonération de la taxe d'apprentissage lorsque les employeurs sont redevables de cette taxe ;
\n
b) Ou fait l'objet d'un concours financier prélevé sur les fonds collectés au titre de ladite taxe lorsque leurs employeurs ne sont pas en mesure d'imputer en tout ou partie cette part de salaire sur la taxe dont ils sont éventuellement redevables. Elle n'est pas soumise aux charges sociales, fiscales et parafiscales.
" } }, "LEGIARTI000006646657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-07", "DATE_DEBUT": "1978-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006646657", "URL": "article/LEGI/ARTI/00/00/06/64/66/LEGIARTI000006646657.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L01AXXAB" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16 ART. 29 JORF 17 juillet", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006789002", "@num": "1", "#text": "Arrêté du 9 avril 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860497", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-04-09" }, { "@id": "LEGIARTI000031275461", "@num": "1", "#text": "Arrêté du 5 juin 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644797", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-06-05" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006271994", "@num": "1", "#text": "Décret n°80-106 du 1 février 1980 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861271", "@numtexte": "80-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-01" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@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": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "LEGIARTI000006658427", "@num": "34", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303752", "@num": "226", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028682737", "@num": "L214-13", "#text": "Code de l'éducation - art. L214-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517017", "@num": "D118", "#text": "Code du travail - art. D118 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645220", "@num": "D811-58", "#text": "Code du travail - art. D811-58 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645221", "@num": "D811-59", "#text": "Code du travail - art. D811-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645751", "@num": "L117-15", "#text": "Code du travail - art. L117-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645807", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645819", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903993", "@num": "L6211-3", "#text": "Code du travail - art. L6211-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806007", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6211-3, R6211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006646656", "@fin": "1978-01-01", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646657", "@fin": "1996-05-07", "@num": "L118-1", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646658", "@fin": "2006-04-02", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646659", "@fin": "2008-05-01", "@num": "L118-1", "@etat": "ABROGE", "@debut": "2006-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les conditions fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4, une partie du salaire versé aux apprentis est admise, sans limitation, en exonération de la taxe d'apprentissage lorsque les employeurs sont redevables de cette taxe.
\n
Cette partie de salaire ne donne lieu à aucune charge sociale d'origine légale et conventionnelle, ni à aucune charge fiscale ou parafiscale.
" } }, "LEGIARTI000006646658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-02", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006646658", "URL": "article/LEGI/ARTI/00/00/06/64/66/LEGIARTI000006646658.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L01AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16 ART. 29 JORF 17 juillet", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006789002", "@num": "1", "#text": "Arrêté du 9 avril 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860497", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-04-09" }, { "@id": "LEGIARTI000031275461", "@num": "1", "#text": "Arrêté du 5 juin 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644797", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-06-05" }, { "@id": "LEGIARTI000006271994", "@num": "1", "#text": "Décret n°80-106 du 1 février 1980 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861271", "@numtexte": "80-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-01" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006658425", "@num": "32", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 32 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658427", "@num": "34", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303752", "@num": "226", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028682737", "@num": "L214-13", "#text": "Code de l'éducation - art. L214-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517017", "@num": "D118", "#text": "Code du travail - art. D118 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645220", "@num": "D811-58", "#text": "Code du travail - art. D811-58 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645221", "@num": "D811-59", "#text": "Code du travail - art. D811-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645751", "@num": "L117-15", "#text": "Code du travail - art. L117-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645807", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645819", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903993", "@num": "L6211-3", "#text": "Code du travail - art. L6211-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806007", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6211-3, R6211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006646656", "@fin": "1978-01-01", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646657", "@fin": "1996-05-07", "@num": "L118-1", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646658", "@fin": "2006-04-02", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646659", "@fin": "2008-05-01", "@num": "L118-1", "@etat": "ABROGE", "@debut": "2006-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Etat, la région ou la collectivité territoriale de Corse, les chambres consulaires, une ou plusieurs organisations représentatives d'employeurs et de salariés peuvent conclure des contrats d'objectifs et de moyens visant au développement de l'apprentissage. En tant que de besoin, d'autres parties peuvent être associées à ces contrats.
\n
Ces derniers précisent les objectifs poursuivis en vue :
\n
1° D'adapter l'offre quantitative et qualitative de formation, en particulier au regard des perspectives d'emploi dans les différents secteurs d'activité ;
\n
2° D'améliorer la qualité du déroulement des formations dispensées en faveur des apprentis ;
\n
3° De valoriser la condition matérielle des apprentis ;
\n
4° De développer le préapprentissage ;
\n
5° De promouvoir le soutien à l'initiative pédagogique et à l'expérimentation ;
\n
6° De faciliter le déroulement de séquences d'apprentissage dans des Etats membres de l'Union européenne ;
\n
7° De favoriser l'accès des personnes handicapées à l'apprentissage.
\n
Au regard des objectifs ainsi arrêtés, ces contrats indiquent également les moyens mobilisés par les parties.
" } }, "LEGIARTI000006646659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-04-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006646659", "URL": "article/LEGI/ARTI/00/00/06/64/66/LEGIARTI000006646659.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L01AXXAD" } }, "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": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16 ART. 29 JORF 17 juillet", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006789002", "@num": "1", "#text": "Arrêté du 9 avril 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860497", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-04-09" }, { "@id": "LEGIARTI000031275461", "@num": "1", "#text": "Arrêté du 5 juin 1979 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000644797", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1979-06-05" }, { "@id": "LEGIARTI000006271994", "@num": "1", "#text": "Décret n°80-106 du 1 février 1980 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000861271", "@numtexte": "80-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-02-01" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006658427", "@num": "34", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "JORFTEXT000000268539", "#text": "Loi 2006-396 2006-03-31 art. 3 5° JORF 2 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000268539", "@nortexte": "SOCX0500298L", "@numtexte": "2006-396", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-03-31" }, { "@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": "LEGIARTI000006524854", "@num": "L337-3", "#text": "Code de l'éducation - art. L337-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295344", "@num": "140 JA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 JA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303752", "@num": "226", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028682737", "@num": "L214-13", "#text": "Code de l'éducation - art. L214-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018517017", "@num": "D118", "#text": "Code du travail - art. D118 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645219", "@num": "D811-57", "#text": "Code du travail - art. D811-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645220", "@num": "D811-58", "#text": "Code du travail - art. D811-58 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645221", "@num": "D811-59", "#text": "Code du travail - art. D811-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645751", "@num": "L117-15", "#text": "Code du travail - art. L117-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645807", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645819", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903993", "@num": "L6211-3", "#text": "Code du travail - art. L6211-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806007", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6211-3, R6211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000006646656", "@fin": "1978-01-01", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646657", "@fin": "1996-05-07", "@num": "L118-1", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646658", "@fin": "2006-04-02", "@num": "L118-1", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646659", "@fin": "2008-05-01", "@num": "L118-1", "@etat": "ABROGE", "@debut": "2006-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Etat, la région ou la collectivité territoriale de Corse, les chambres consulaires, une ou plusieurs organisations représentatives d'employeurs et de salariés peuvent conclure des contrats d'objectifs et de moyens visant au développement de l'apprentissage. En tant que de besoin, d'autres parties peuvent être associées à ces contrats.
\n
Ces derniers précisent les objectifs poursuivis en vue :
\n
1° D'adapter l'offre quantitative et qualitative de formation, en particulier au regard des perspectives d'emploi dans les différents secteurs d'activité ;
\n
2° D'améliorer la qualité du déroulement des formations dispensées en faveur des apprentis ;
\n
3° De valoriser la condition matérielle des apprentis ;
\n
4° De développer le préapprentissage, notamment la formation d'apprenti junior mentionnée à l'article L. 337-3 du code de l'éducation ;
\n
5° De promouvoir le soutien à l'initiative pédagogique et à l'expérimentation ;
\n
6° De faciliter le déroulement de séquences d'apprentissage dans des Etats membres de l'Union européenne ;
\n
7° De favoriser l'accès des personnes handicapées à l'apprentissage.
\n
Au regard des objectifs ainsi arrêtés, ces contrats indiquent également les moyens mobilisés par les parties.
" } }, "LEGIARTI000006658702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006658702", "URL": "article/LEGI/ARTI/00/00/06/65/87/LEGIARTI000006658702.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEE7XXXXXX031AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006101537", "@fin": "2999-01-01", "#text": "TITRE II : COHÉSION SOCIALE.", "@debut": "2005-07-27" } ] }, "@cid": "JORFTEXT000000632799", "@nor": "SOCX0500099L", "@num": "2005-841", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-841 du 26 juillet 2005 relative au développement des services à la personne et portant diverses mesures en faveur de la cohésion sociale (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000632799", "@c_titre_court": "Loi n°2005-841 du 26 juillet 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-841 du 26 juillet 2005 relative au développement des services à la personne et portant diverses mesures en faveur de la cohésion sociale (1).", "@debut": "2005-07-27", "@id_txt": "LEGITEXT000006052059", "@c_titre_court": "Loi n° 2005-841 du 26 juillet 2005" } ], "@date_publi": "2005-07-27", "@date_signature": "2005-07-26" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006658702", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2005-07-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Jusqu'au 1er janvier 2008 et par dérogation aux dispositions de l'article L. 118-2 du code du travail, le montant du concours financier prévu au deuxième alinéa de cet article est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, à un montant fixé par arrêté des ministres chargés de l'emploi et du budget.
\n
" } }, "LEGIARTI000006670776": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006670776", "URL": "article/LEGI/ARTI/00/00/06/67/07/LEGIARTI000006670776.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEIVZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000199797", "@nor": "TASP9710154A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 février 1997 pris en application des articles L. 118-2 et R. 119-4 du code du travail et relatif au montant minimum du concours apporté par l'employeur d'un apprenti au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000199797", "@c_titre_court": "Arrêté du 17 février 1997" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 février 1997 pris en application des articles L. 118-2 et R. 119-4 du code du travail et relatif au montant minimum du concours apporté par l'employeur d'un apprenti au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti", "@debut": "1997-02-19", "@id_txt": "LEGITEXT000005622853", "@c_titre_court": "Arrêté du 17 février 1997" } ], "@ministere": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "@date_publi": "1997-02-19", "@date_signature": "1997-02-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006670776", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1997-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant minimal du concours mentionné à l'article R. 119-4 du code du travail est fixé à 2 500 F par apprenti inscrit dans un centre de formation d'apprentis ou dans une section d'apprentissage au 31 décembre de l'année au titre de laquelle est due la taxe d'apprentissage. L'employeur doit se libérer de ce versement avant le 1er mars de l'année suivant l'année d'imposition.
\n
" } }, "LEGIARTI000006670777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006670777", "URL": "article/LEGI/ARTI/00/00/06/67/07/LEGIARTI000006670777.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEIVZXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1972-04-12 art. 5", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail - art. R119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000199797", "@nor": "TASP9710154A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 février 1997 pris en application des articles L. 118-2 et R. 119-4 du code du travail et relatif au montant minimum du concours apporté par l'employeur d'un apprenti au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000199797", "@c_titre_court": "Arrêté du 17 février 1997" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 février 1997 pris en application des articles L. 118-2 et R. 119-4 du code du travail et relatif au montant minimum du concours apporté par l'employeur d'un apprenti au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti", "@debut": "1997-02-19", "@id_txt": "LEGITEXT000005622853", "@c_titre_court": "Arrêté du 17 février 1997" } ], "@ministere": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "@date_publi": "1997-02-19", "@date_signature": "1997-02-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006670777", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1997-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le premier alinéa de l'article 5 de l'arrêté du 12 avril 1972 relatif aux barèmes et à la répartition des dépenses en vue des exonérations au titre de la taxe d'apprentissage est abrogé.
\n
" } }, "LEGIARTI000006806007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1978-01-01", "DATE_DEBUT": "1974-09-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006806007", "URL": "article/LEGI/ARTI/00/00/06/80/60/LEGIARTI000006806007.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0119R0020XX0A" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000687667", "#text": "LOI 71-578 1971-07-16 ART. 4-1", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@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": "JORFTEXT000000703450", "#text": "Décret 74-36 1974-01-17 JORF 19 janvier", "@sens": "source", "@cidtexte": "JORFTEXT000000703450", "@numtexte": "74-36", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1974-01-17" }, { "@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": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806031", "@num": "R119-27", "#text": "Code du travail - art. R119-27 (Ab)", "@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": "LEGITEXT000006072050", "#text": "Code du travail L116-1 A L116-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 72-280 1972-04-12 ART. 59", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174950", "@fin": "1978-01-01", "#text": "DISPOSITIONS FINANCIERES .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157995", "@fin": "1985-02-21", "#text": "DISPOSITIONS APPLICABLES AUX CONTRATS CONCLUS A PARTIR DU 1ER JUILLET 1972 *DATE*", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142996", "@fin": "1985-02-21", "#text": "CONTRAT D'APPRENTISSAGE", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128491", "@fin": "1985-02-21", "#text": "CONVENTIONS RELATIVES AU TRAVAIL", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806007", "@fin": "1978-01-01", "@num": "R119-2", "@etat": "MODIFIE", "@debut": "1974-09-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806008", "@fin": "1996-12-08", "@num": "R119-2", "@etat": "MODIFIE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806009", "@fin": "1997-02-19", "@num": "R119-2", "@etat": "MODIFIE", "@debut": "1996-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806010", "@fin": "2002-04-27", "@num": "R119-2", "@etat": "MODIFIE", "@debut": "1997-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806011", "@fin": "2005-11-10", "@num": "R119-2", "@etat": "MODIFIE", "@debut": "2002-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018505818", "@fin": "2008-05-01", "@num": "R119-2", "@etat": "ABROGE", "@debut": "2005-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application des articles L. 118-1 et L. 118-2 sont admis en exonération de la taxe d'apprentissage et sont pris en compte pour déterminer les sommes consacrées par une entreprise au financement de l'apprentissage au sens de l'article précédent :
\n
a) Une partie du salaire versé aux apprentis, égale par apprenti :
\n
/M/A 15 p. 100 du S.M.I.C. pendant le premier semestre d'apprentissage ;
\n
A 10 p. 100 du S.M.I.C. pendant le ou les semestres suivants /M/DECR.0808 19-09-1974 : A 11 p. 100 du S.M.I.C.// ;
\n
b) Les concours financiers apportés aux centres de formation d'apprentis institués par les articles L. 116-1 à L. 116-8 ;
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c) A défaut, le versement au trésor public prévu à l'article 4-1 de la loi n. 71-578 du 16 juillet 1971.
" } }, "LEGIARTI000006806021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-04-27", "DATE_DEBUT": "1997-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006806021", "URL": "article/LEGI/ARTI/00/00/06/80/60/LEGIARTI000006806021.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0119R0040XX0C" } }, "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": "JORFTEXT000000748562", "#text": "Décret 97-148 1997-02-17 art. 1 3° JORF 19 février 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000748562", "@nortexte": "TASF9710153D", "@numtexte": "97-148", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-17" }, { "@id": "JORFTEXT000000748562", "#text": "Décret 97-148 1997-02-17 art. 2 : les présentes dispositions sont applicables à la taxe d'apprentissage versée à compter du 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000748562", "@nortexte": "TASF9710153D", "@numtexte": "97-148", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-17" }, { "@id": "LEGITEXT000005622853", "#text": "Arrêté du 17 février 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670777", "@num": "2", "#text": "Arrêté du 17 février 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006667521", "@num": "3", "#text": "Décret n°97-222 du 13 mars 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805562", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805616", "@num": "R119-29", "#text": "Code du travail - art. R119-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805575", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806026", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294125", "@num": "140 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K bis (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 72-280 1972-04-12 ART. 61", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006187494", "@fin": "2002-04-27", "#text": "A - DISPOSITIONS FINANCIERES.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006174901", "@fin": "2002-04-27", "#text": "Chapitre IX : DISPOSITIONS DIVERSES", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506169", "@fin": "2008-05-01", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506171", "@fin": "2008-05-01", "#text": "Titre Ier : CONTRAT D'APPRENTISSAGE", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506203", "@fin": "2008-05-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806019", "@fin": "1978-01-01", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006806020", "@fin": "1983-06-05", "@num": "R119-4", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806021", "@fin": "2002-04-27", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "1997-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806022", "@fin": "2005-11-10", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "2002-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018505802", "@fin": "2008-05-01", "@num": "R119-4", "@etat": "ABROGE", "@debut": "2005-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation faite aux personnes ou aux entreprises employant un apprenti de verser, en application du deuxième alinéa de l'article L. 118-2, un concours au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti s'applique dans la limite de la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage mentionnée à l'article R. 119-1, après imputation du versement au Trésor public mentionné à l'article R. 119-5.
\n
Le montant minimum par apprenti de ce concours est fixé par arrêté des ministres chargés du travail, de la formation professionnelle, de l'éducation, de l'agriculture et du budget par référence à une fraction du coût moyen par apprenti des formations en apprentissage, déterminée après consultation du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les versements prévus au présent article sont effectués postérieurement au versement au Trésor public mentionné à l'article R. 119-5 et préalablement à toutes autres dépenses libératoires.
\n
Lorsque plusieurs apprentis, accueillis dans une même entreprise ou un même établissement, sont inscrits dans des centres de formation d'apprentis ou des sections d'apprentissage différents, et si le produit du nombre d'apprentis par le montant mentionné au deuxième alinéa excède la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage mentionnée à l'article R. 119-1, après imputation du versement au Trésor public mentionné à l'article R. 119-5, cette fraction est répartie par l'employeur ou par l'organisme collecteur entre ces centres ou sections, au prorata du nombre d'apprentis inscrits dans chacun d'entre eux.
" } }, "LEGIARTI000006806022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-11-10", "DATE_DEBUT": "2002-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006806022", "URL": "article/LEGI/ARTI/00/00/06/80/60/LEGIARTI000006806022.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "TXXXXXXXXXX0119R0040XX0D" } }, "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": "LEGITEXT000005622853", "#text": "Arrêté du 17 février 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670777", "@num": "2", "#text": "Arrêté du 17 février 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006667521", "@num": "3", "#text": "Décret n°97-222 du 13 mars 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006210791", "@num": "10", "#text": "Décret n°2002-597 du 24 avril 2002 - art. 10 () JORF 27 avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000589256", "@nortexte": "MESF0210490D", "@numtexte": "2002-597", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805562", "@num": "R119-1", "#text": "Code du travail - art. R119-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805616", "@num": "R119-29", "#text": "Code du travail - art. R119-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805575", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806026", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294125", "@num": "140 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K bis (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 72-280 1972-04-12 ART. 61", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018505825", "@fin": "2008-05-01", "#text": "A - Dispositions financières.", "@debut": "2002-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018505827", "@fin": "2008-05-01", "#text": "Chapitre IX : Dispositions diverses", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506151", "@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": "LEGISCTA000018506203", "@fin": "2008-05-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806019", "@fin": "1978-01-01", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006806020", "@fin": "1983-06-05", "@num": "R119-4", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806021", "@fin": "2002-04-27", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "1997-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806022", "@fin": "2005-11-10", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "2002-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018505802", "@fin": "2008-05-01", "@num": "R119-4", "@etat": "ABROGE", "@debut": "2005-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation faite aux personnes ou aux entreprises employant un apprenti de verser, en application du deuxième alinéa de l'article L. 118-2, un concours au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti s'applique dans la limite de la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage mentionnée à l'article R. 119-1, après imputation du versement au Trésor public mentionné à l'article R. 119-5.
\n
Les versements prévus au présent article sont effectués postérieurement au versement au Trésor public mentionné à l'article R. 119-5 et préalablement à toutes autres dépenses libératoires.
\n
Lorsque plusieurs apprentis, accueillis dans une même entreprise ou un même établissement, sont inscrits dans des centres de formation d'apprentis ou des sections d'apprentissage différents, et si le produit du nombre d'apprentis par le montant mentionné au deuxième alinéa de l'article L. 118-2 excède la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage mentionnée à l'article R. 119-1, après imputation du versement au Trésor public mentionné à l'article R. 119-5, cette fraction est répartie par l'employeur ou par l'organisme collecteur entre ces centres ou sections, au prorata du nombre d'apprentis inscrits dans chacun d'entre eux.
" } }, "LEGIARTI000018505773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-33-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000018505773", "URL": "article/LEGI/ARTI/00/00/18/50/57/LEGIARTI000018505773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671186", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@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": "LEGIARTI000006246428", "@num": "11", "#text": "Décret n°2005-1392 du 8 novembre 2005 - art. 11 () JORF 10 novembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000264061", "@nortexte": "SOCF0511966D", "@numtexte": "2005-1392", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-08" }, { "@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": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2", "@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", "@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": "LEGIARTI000018523353", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294133", "@num": "140 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018505788", "@fin": "2008-05-01", "#text": "C - Mesures particulières aux départements du Haut-Rhin, du Bas-Rhin et de la Moselle.", "@debut": "1988-10-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018505827", "@fin": "2008-05-01", "#text": "Chapitre IX : Dispositions diverses", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506151", "@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": "LEGISCTA000018506203", "@fin": "2008-05-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006805574", "@fin": "2002-04-27", "@num": "R119-33-1", "@etat": "MODIFIE", "@debut": "1997-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006805575", "@fin": "2005-11-10", "@num": "R119-33-1", "@etat": "MODIFIE", "@debut": "2002-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018505773", "@fin": "2008-05-01", "@num": "R119-33-1", "@etat": "ABROGE", "@debut": "2005-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, et conformément aux dispositions de l'article 9 de la loi n° 71-578 du 16 juillet 1971, le taux de la taxe d'apprentissage est réduit au montant de la fraction de cette taxe réservée au développement de l'apprentissage en application de l'article L. 118-3.
\n
Les versements effectués au titre du deuxième alinéa de l'article L. 118-2 et de l'article L. 118-2-2 s'imputent sur cette fraction.
" } }, "LEGIARTI000018505802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R119-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-11-10" } }, "META_COMMUN": { "ID": "LEGIARTI000018505802", "URL": "article/LEGI/ARTI/00/00/18/50/58/LEGIARTI000018505802.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": "LEGITEXT000005622853", "#text": "Arrêté du 17 février 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670776", "@num": "1", "#text": "Arrêté du 17 février 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "@id": "LEGIARTI000006670777", "@num": "2", "#text": "Arrêté du 17 février 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000199797", "@nortexte": "TASP9710154A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-02-17" }, { "#text": "Décret 72-280 1972-04-12 ART. 61", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006667521", "@num": "3", "#text": "Décret n°97-222 du 13 mars 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381287", "@nortexte": "TASF9710298D", "@numtexte": "97-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006246428", "@num": "11", "#text": "Décret n°2005-1392 du 8 novembre 2005 - art. 11 () JORF 10 novembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000264061", "@nortexte": "SOCF0511966D", "@numtexte": "2005-1392", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-08" }, { "@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": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2", "@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", "@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": "LEGIARTI000006805616", "@num": "R119-29", "#text": "Code du travail - art. R119-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806013", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805575", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806026", "@num": "R119-5", "#text": "Code du travail - art. R119-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523573", "@num": "R6241-18", "#text": "Code du travail - art. R6241-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523571", "@num": "R6241-19", "#text": "Code du travail - art. R6241-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294125", "@num": "140 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K bis (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018505825", "@fin": "2008-05-01", "#text": "A - Dispositions financières.", "@debut": "2002-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018505827", "@fin": "2008-05-01", "#text": "Chapitre IX : Dispositions diverses", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018506151", "@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": "LEGISCTA000018506203", "@fin": "2008-05-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107985", "@fin": "2999-01-01", "#text": "Partie réglementaire ancienne - Décrets en Conseil d'Etat", "@debut": "1973-11-15" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806019", "@fin": "1978-01-01", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006806020", "@fin": "1983-06-05", "@num": "R119-4", "@etat": "ABROGE", "@debut": "1978-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806021", "@fin": "2002-04-27", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "1997-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006806022", "@fin": "2005-11-10", "@num": "R119-4", "@etat": "MODIFIE", "@debut": "2002-04-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018505802", "@fin": "2008-05-01", "@num": "R119-4", "@etat": "ABROGE", "@debut": "2005-11-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation faite aux personnes ou aux entreprises employant un apprenti de verser, en application du deuxième alinéa de l'article L. 118-2, un concours au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti s'applique dans la limite de la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage en application de l'article L. 118-3, après imputation du versement au Trésor public mentionné à l'article L. 118-2-2.
\n
Les versements prévus au présent article sont effectués postérieurement au versement au Trésor public mentionné à l'article L. 118-2-2 et préalablement à toutes autres dépenses libératoires.
\n
Lorsque plusieurs apprentis, accueillis dans une même entreprise ou un même établissement, sont inscrits dans des centres de formation d'apprentis ou des sections d'apprentissage différents, et si le produit du nombre d'apprentis par le montant mentionné au deuxième alinéa de l'article L. 118-2 excède la fraction de la taxe d'apprentissage réservée au développement de l'apprentissage en application de l'article L. 118-3, après imputation du versement au Trésor public mentionné à l'article L. 118-2-2, cette fraction est répartie par l'employeur ou par l'organisme collecteur entre ces centres ou sections, au prorata du nombre d'apprentis inscrits dans chacun d'entre eux.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000018505802", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006670776", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006646659", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006646658", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006645219", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006646656", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018505773", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006806007", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006806021", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006806022", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006646657", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006670777", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006658702", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273329", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303762", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273328", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303763", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303764", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303765", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303766", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "CITATION" } ], "texte_version": { "LEGITEXT000005622853": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail L118-2, R119-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006806019", "@num": "R119-4", "#text": "Code du travail L118-2, R119-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 17 février 1997", "DATE_FIN": "2999-01-01", "TITREFULL": "Arrêté du 17 février 1997 pris en application des articles L. 118-2 et R. 119-4 du code du travail et relatif au montant minimum du concours apporté par l'employeur d'un apprenti au centre de formation d'apprentis ou à la section d'apprentissage où est inscrit cet apprenti", "DATE_DEBUT": "1997-02-19" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000199797", "NOR": "TASP9710154A", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1997-02-17", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "1997-02-19" } }, "META_COMMUN": { "ID": "LEGITEXT000005622853", "URL": "texte/version/LEGI/TEXT/00/00/05/62/28/LEGITEXT000005622853.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI", "ANCIEN_ID": "SEIVZ" } }, "VISAS": { "CONTENU": "
Le ministre de l'éducation nationale, de l'enseignement supérieur et de la recherche, le ministre du travail et des affaires sociales, le ministre de l'économie et des finances, le ministre de l'agriculture, de la pêche et de l'alimentation et le ministre délégué au budget, porte-parole du Gouvernement,
\n
Vu le code du travail, notamment ses articles L. 118-2 et R. 119-4 ;
\n
Vu la loi n° 96-376 du 6 mai 1996 portant réforme du financement de l'apprentissage ;
\n
Vu le décret n° 97-148 du 17 février 1997 relatif à la taxe d'apprentissage, pris en application de la loi n° 96-376 du 6 mai 1996 portant réforme du financement de l'apprentissage ;
\n
Vu l'arrêté du 12 avril 1972 relatif aux barèmes et à la répartition des dépenses en vue des exonérations au titre de la taxe d'apprentissage ;
\n
Vu la consultation du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue en date du 27 novembre 1996,
" }, "SIGNATAIRES": { "CONTENU": "Le ministre du travail et des affaires sociales,
\n Jacques Barrot
\n Le ministre de l'éducation nationale,
\n de l'enseignement supérieur et de la recherche,
\n François Bayrou
\n Le ministre de l'économie et des finances,
\n Jean Arthuis
\n Le ministre de l'agriculture, de la pêche
\n et de l'alimentation,
\n Philippe Vasseur
\n Le ministre délégué au budget,
\n porte-parole du Gouvernement,
\n Alain Lamassoure
" } } }, "texte_version_lien": [ { "texte_version_id": "LEGITEXT000005622853", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006646660", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006646660", "liens_entrants": true }

Article L118-2 AUTONOME MODIFIE, en vigueur du 23/11/1973 au 13/07/1977 (Code du travail)