{ "article": { "LEGIARTI000006657774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006657774", "URL": "article/LEGI/ARTI/00/00/06/65/77/LEGIARTI000006657774.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEECWXXXXXX036AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308985", "@num": "235 ter HB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter HB (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303864", "@num": "235 ter JA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651509", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651581", "@num": "L961-8", "#text": "Code du travail - art. L961-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651584", "@num": "L961-9", "#text": "Code du travail - art. L961-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006124019", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions diverses.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101499", "@fin": "2999-01-01", "#text": "Titre III : Dispositions relatives à la participation des employeurs à la formation continue et aux instances paritaires", "@debut": "1992-01-04" } ] }, "@cid": "JORFTEXT000000721454", "@nor": "TEFX9100162L", "@num": "91-1405", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 91-1405 du 31 décembre 1991 relative à la formation professionnelle et à l'emploi (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000721454", "@c_titre_court": "Loi n°91-1405 du 31 décembre 1991" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1405 du 31 décembre 1991 relative à la formation professionnelle et à l'emploi (1).", "@debut": "1992-01-04", "@id_txt": "LEGITEXT000006078510", "@c_titre_court": "Loi n° 91-1405 du 31 décembre 1991" } ], "@date_publi": "1992-01-04", "@date_signature": "1991-12-31" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006657774", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006303864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter JA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006303864", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303864.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AZXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L991-1 à L991-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006657727", "@num": "1", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 1 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006657774", "@num": "36", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 36 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191643", "@fin": "2005-01-01", "#text": "4° : Fonds d'assurance-formation.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303862", "@fin": "1991-06-24", "@num": "235 ter JA", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303863", "@fin": "1992-07-04", "@num": "235 ter JA", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303864", "@fin": "2005-01-01", "@num": "235 ter JA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303865", "@fin": "2008-05-01", "@num": "235 ter JA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619555", "@fin": "2019-01-01", "@num": "235 ter JA", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contrôle et le contentieux de la participation des employeurs, autres que ceux prévus aux articles L. 991-1 à L. 991-8 du code du travail pour les litiges relatifs à la réalité et à la validité des dépenses de formation, sont effectués selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\n
" } }, "LEGIARTI000006308985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter HB", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006308985", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AUXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter KF", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGIAN2 383 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 383 bis C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001689511", "@num": "11", "#text": "Loi n°78-754 du 17 juillet 1978 - art. 11, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000518242", "@numtexte": "78-754", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006657774", "@num": "36", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 36 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "JORFTEXT000000889388", "#text": "décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006651580", "@num": "L961-8", "#text": "Code du travail - art. L961-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651711", "@num": "L991-3", "#text": "Code du travail - art. L991-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191643", "@fin": "2005-01-01", "#text": "4° : Fonds d'assurance-formation.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006308982", "@fin": "1984-02-25", "@num": "235 ter HB", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308983", "@fin": "1991-06-24", "@num": "235 ter HB", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308984", "@fin": "1992-07-04", "@num": "235 ter HB", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006308985", "@fin": "2005-01-01", "@num": "235 ter HB", "@etat": "TRANSFERE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 961-8 du code du travail, un décret en Conseil d'Etat fixe les modalités de reversement au Trésor public par les fonds d'assurance formation des fonds non utilisés et les dépenses afférentes aux actions de formation non admises par les agents assermentés désignés à l'article L 991-3 du même code (1).
\n
\n
(1) Annexe II, art. 383 bis B et 383 bis C.
\n
" } }, "LEGIARTI000006651509": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L951-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-05-05", "DATE_DEBUT": "1992-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006651509", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651509.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X951L09AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006657727", "@num": "1", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 1 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006657774", "@num": "36", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 36 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006312702", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524598", "@num": "L214-15", "#text": "Code de l'éducation - art. L214-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904290", "@num": "L6331-13", "#text": "Code du travail - art. L6331-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904310", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651380", "@num": "L931-20", "#text": "Code du travail - art. L931-20 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651828", "@num": "L950-4", "#text": "Code du travail - art. L950-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651829", "@num": "L950-4", "#text": "Code du travail - art. L950-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651799", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651517", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651506", "@num": "L951-8", "#text": "Code du travail - art. L951-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651603", "@num": "L961-13", "#text": "Code du travail - art. L961-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651739", "@num": "L991-8", "#text": "Code du travail - art. L991-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508673", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811927", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508138", "@num": "R991-8", "#text": "Code du travail - art. R991-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-1, L951-8, L951-12, L991-1 à L991-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020731073", "@num": "L4332-1", "#text": "Code général des collectivités territoriales - art. L4332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154306", "@fin": "2004-05-05", "#text": "Chapitre Ier : De la participation des employeurs occupant au minimum dix salariés", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139913", "@fin": "2004-05-05", "#text": "Titre V : De la participation des employeurs au développement de la formation professionnelle continue.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651509", "@fin": "2004-05-05", "@num": "L951-9", "@etat": "MODIFIE", "@debut": "1992-01-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651510", "@fin": "2008-05-01", "@num": "L951-9", "@etat": "ABROGE", "@debut": "2004-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.- Lorsque les dépenses justifiées par l'employeur en application de l'article L. 951-1 sont inférieures à la participation fixée par ledit article, l'employeur est tenu d'effectuer au Trésor un versement égal à la différence constatée.
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Les sommes engagées par un employeur au titre d'une convention passée avec un organisme formateur n'ont de caractère libératoire que dans la mesure où cet organisme effectue les dépenses correspondantes avant la date de la régularisation de la convention.
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Le versement au Trésor à raison de l'insuffisance éventuelle doit être opéré en même temps que le dépôt de la déclaration de l'année de cette régularisation.
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Dans le cas où l'employeur ne rapporte pas la preuve mise à sa charge par l'article L. 951-8, le versement auquel il est tenu, en application de l'alinéa précédent, est majoré de 50 p. 100. Cette majoration ne peut être inférieure à la moitié de la contribution due au titre de l'année considérée.
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Le versement est opéré en même temps que le dépôt de la déclaration prévue à l'article L. 951-12.
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Ce versement est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.
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II.- Le contrôle et le contentieux de la participation des employeurs, autres que ceux prévus aux articles L. 991-1 à L. 991-8 pour les litiges relatifs à la réalité et à la validité des dépenses de formation, sont effectués selon les règles applicables en matière de taxe sur le chiffre d'affaires.
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" } }, "LEGIARTI000006651581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L961-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-05-05", "DATE_DEBUT": "1992-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006651581", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X961L08AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006657774", "@num": "36", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 36 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006308985", "@num": "235 ter HB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter HB (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303890", "@num": "235 ter KF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309223", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904354", "@num": "L6332-13", "#text": "Code du travail - art. L6332-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904348", "@num": "L6332-7", "#text": "Code du travail - art. L6332-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904350", "@num": "L6332-9", "#text": "Code du travail - art. L6332-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651171", "@num": "L950-2", "#text": "Code du travail - art. L950-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651179", "@num": "L950-8", "#text": "Code du travail - art. L950-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651488", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651203", "@num": "L960-8", "#text": "Code du travail - art. L960-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651204", "@num": "L960-8", "#text": "Code du travail - art. L960-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651711", "@num": "L991-3", "#text": "Code du travail - art. L991-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811379", "@num": "R964-21", "#text": "Code du travail - art. R964-21 (Ab)", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006154311", "@fin": "2004-05-05", "#text": "Chapitre Ier : Des aides financières accordées aux stagiaires de formation professionnelle.", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139915", "@fin": "2004-05-05", "#text": "Titre VI : Des aides financières accordées aux stagiaires de formation professionnelle et de leur protection sociale", "@debut": "1984-02-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "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": "LEGIARTI000006651580", "@fin": "1992-01-04", "@num": "L961-8", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651581", "@fin": "2004-05-05", "@num": "L961-8", "@etat": "MODIFIE", "@debut": "1992-01-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651582", "@fin": "2008-05-01", "@num": "L961-8", "@etat": "ABROGE", "@debut": "2004-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fonds d'assurance-formation sont dotés de la personnalité morale. Un décret en Conseil d'Etat fixe les règles relatives à leur constitution, à leurs attributions, à leur fonctionnement et aux contrôles auxquels ils sont soumis, ainsi qu'aux modalités de reversement au Trésor public des fonds non utilisés et des dépenses non admises par les agents commissionnés visés à l'article L. 991-3.
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" } }, "LEGIARTI000006651584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L961-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1992-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006651584", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651584.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X961L09AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006657774", "@num": "36", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 36 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006319297", "@num": "10", "#text": "Loi - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000005620131", "#text": "Arrêté du 4 janvier 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670622", "@num": "1", "#text": "Arrêté du 4 janvier 1996 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670623", "@num": "2", "#text": "Arrêté du 4 janvier 1996 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670624", "@num": "3", "#text": "Arrêté du 4 janvier 1996 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670625", "@num": "4", "#text": "Arrêté du 4 janvier 1996 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670626", "@num": "5", "#text": "Arrêté du 4 janvier 1996 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006670627", "@num": "6", "#text": "Arrêté du 4 janvier 1996 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359257", "@nortexte": "TASF9610010A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1996-01-04" }, { "@id": "LEGIARTI000006237507", "@num": "1", "#text": "Décret n°2004-1532 du 31 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000628987", "@nortexte": "PRMX0407933D", "@numtexte": "2004-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-31" }, { "@id": "LEGIARTI000006294377", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296283", "@num": "383 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308909", "@num": "231 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006692997", "@num": "L367-7", "#text": "Code de la santé publique - art. L367-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688873", "@num": "L4133-6", "#text": "Code de la santé publique - art. L4133-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904348", "@num": "L6332-7", "#text": "Code du travail - art. L6332-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904349", "@num": "L6332-8", "#text": "Code du travail - art. L6332-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651492", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651536", "@num": "L952-2", "#text": "Code du travail - art. L952-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651209", "@num": "L960-9", "#text": "Code du travail - art. L960-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651210", "@num": "L960-9", "#text": "Code du travail - art. L960-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651598", "@num": "L961-12", "#text": "Code du travail - art. L961-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844665", "@num": "L991-3", "#text": "Code du travail - art. L991-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651769", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811259", "@num": "R952-1", "#text": "Code du travail - art. R952-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508364", "@num": "R964-1-16", "#text": "Code du travail - art. R964-1-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811368", "@num": "R964-11", "#text": "Code du travail - art. R964-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811369", "@num": "R964-12", "#text": "Code du travail - art. R964-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811375", "@num": "R964-17", "#text": "Code du travail - art. R964-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508346", "@num": "R964-8", "#text": "Code du travail - art. R964-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6332-7, L6332-8, R6332-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315258", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. 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Les fonds d'assurance-formation destinés aux salariés d'une ou plusieurs branches professionnelles contribuent au développement de la formation professionnelle continue.
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Ils doivent être agréés par l'Etat après avis du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi ou de sa commission permanente ou des comités régionaux de la formation professionnelle, de la promotion sociale et de l'emploi.
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Leur gestion est assurée paritairement. Ils mutualisent les sommes qu'ils perçoivent des entreprises. A compter du 1er janvier 1992, ils doivent être créés par voie d'accords conclus entre les organisations syndicales de salariés et d'employeurs représentatives dans le champ d'application professionnel ou territorial de l'accord.
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Les contributions versées par les employeurs ne sont soumises ni aux cotisations de sécurité sociale, ni, le cas échéant, à la taxe sur les salaires. Elles sont déductibles pour l'établissement de l'impôt sur le revenu ou de l'impôt sur les sociétés dû par les employeurs.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303864", "cible": false, "cidtexte": "JORFTEXT000000721454", "id": "LEGIARTI000006657774", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006651509", "cible": false, "cidtexte": "JORFTEXT000000721454", "id": "LEGIARTI000006657774", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006651584", "cible": false, "cidtexte": "JORFTEXT000000721454", "id": "LEGIARTI000006657774", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006651581", "cible": false, "cidtexte": "JORFTEXT000000721454", "id": "LEGIARTI000006657774", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006308985", "cible": false, "cidtexte": "JORFTEXT000000721454", "id": "LEGIARTI000006657774", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006657774", "liens_entrants": true }

Article 36 ENTIEREMENT_MODIF (LOI no 91-1405 du 31 décembre 1991 relative à la formation professionnelle et à l'emploi (1))