{ "article": { "LEGIARTI000006902985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3315-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006902985", "URL": "article/LEGI/ARTI/00/00/06/90/29/LEGIARTI000006902985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3315L0040XX0A" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006902956", "@num": "L3312-3", "#text": "Code du travail - art. L3312-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902982", "@num": "L3315-1", "#text": "Code du travail - art. L3315-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649876", "@num": "L441-2", "#text": "Code du travail - art. L441-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L441-2 alinéa 2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178043", "@fin": "2999-01-01", "#text": "Chapitre V : Régime social et fiscal de l'intéressement.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160766", "@fin": "2999-01-01", "#text": "Titre Ier : Intéressement", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145405", "@fin": "2008-12-05", "#text": "LIVRE III : INTÉRESSEMENT, PARTICIPATION ET ÉPARGNE SALARIALE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019870399", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006902985", "@fin": "2999-01-01", "@num": "L3315-4", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les accords d'intéressement conclus au sein d'un groupe de sociétés établies dans plusieurs Etats membres de la Communauté européenne ouvrent droit aux exonérations prévues aux articles L. 3315-1 à L. 3315-3 pour les primes versées à leurs salariés ainsi qu'aux personnes mentionnées à l'article L. 3312-3 par les entreprises situées en France, parties à ces accords.
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" } }, "LEGIARTI000006649869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1974-09-29", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006649869", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X441L02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000516860", "#text": "Ordonnance 67-693 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000516860", "@numtexte": "67-693", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000699936", "#text": "Ordonnance 67-694 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000699936", "@numtexte": "67-694", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322837", "@num": "5", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006331584", "@num": "1", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006745845", "@num": "55", "#text": "Décret n°2003-1109 du 21 novembre 2003 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000797295", "@nortexte": "ECOT0320019D", "@numtexte": "2003-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006522225", "@num": "36", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006307852", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902961", "@num": "L3313-1", "#text": "Code du travail - art. L3313-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902968", "@num": "L3313-3", "#text": "Code du travail - art. L3313-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902970", "@num": "L3314-1", "#text": "Code du travail - art. L3314-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902971", "@num": "L3314-2", "#text": "Code du travail - art. L3314-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902972", "@num": "L3314-3", "#text": "Code du travail - art. L3314-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902974", "@num": "L3314-4", "#text": "Code du travail - art. L3314-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902975", "@num": "L3314-5", "#text": "Code du travail - art. L3314-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902976", "@num": "L3314-6", "#text": "Code du travail - art. L3314-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902977", "@num": "L3314-7", "#text": "Code du travail - art. L3314-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902978", "@num": "L3314-8", "#text": "Code du travail - art. L3314-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902985", "@num": "L3315-4", "#text": "Code du travail - art. L3315-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902986", "@num": "L3315-5", "#text": "Code du travail - art. L3315-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649862", "@num": "L441-1", "#text": "Code du travail - art. L441-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649407", "@num": "L441-10", "#text": "Code du travail - art. L441-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649881", "@num": "L441-3", "#text": "Code du travail - art. L441-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649388", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649394", "@num": "L441-5", "#text": "Code du travail - art. L441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649399", "@num": "L441-6", "#text": "Code du travail - art. L441-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649404", "@num": "L441-8", "#text": "Code du travail - art. L441-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649406", "@num": "L441-9", "#text": "Code du travail - art. L441-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810140", "@num": "R441-1", "#text": "Code du travail - art. R441-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810155", "@num": "R441-10", "#text": "Code du travail - art. R441-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810152", "@num": "R441-4", "#text": "Code du travail - art. R441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810036", "@num": "R441-5", "#text": "Code du travail - art. R441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3314-2, L3315-4, L3313-1, L3314-1, L3314-3, L3314-8, L3314-5, L3314-6, L3314-7, L3314-4, L3313-3, L3315-5, R3313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154189", "@fin": "1982-11-14", "#text": "ASSOCIATION OU INTERESSEMENT DES TRAVAILLEURS A L'ENTREPRISE .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139842", "@fin": "1984-07-11", "#text": "INTERESSEMENT ET PARTICIPATION", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123887", "@fin": "1985-12-31", "#text": "LES GROUPEMENTS PROFESSIONNELS, LA REPRESENTATION, LA PARTICIPATION ET L'INTERESSEMENT DES SALARIES", "@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": "LEGIARTI000006649869", "@fin": "1974-09-29", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649870", "@fin": "1975-06-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1974-09-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649871", "@fin": "1986-10-23", "@num": "L441-2", "@etat": "ABROGE", "@debut": "1975-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649872", "@fin": "2001-02-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649873", "@fin": "2004-05-05", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649874", "@fin": "2005-07-27", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649875", "@fin": "2006-12-31", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649876", "@fin": "2008-05-01", "@num": "L441-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrats prévus à l'article précédent doivent pour ouvrir droit aux exonérations fiscales prévues à l'article L. 441-10 :
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1 Prévoir une participation de l'ensemble des travailleurs de l'entreprise sous forme :
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- soit d'une participation collective aux résultats de l'entreprise ou de l'établissement ;
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- soit d'une participation au capital ou à une opération d'auto-financement ;
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- soit d'une participation à l'accroissement de la productivité.
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Ces participations sont réparties entre les diverses catégories de personnel et les divers agents.
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2 Instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord.
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Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat, pris après avis du comité consultatif prévu à l'article L. 441-8 ci-après. Ces décrets précisent notamment la périodicité des réunions de l'organisme appelé à suivre l'application du contrat et les conditions dans lesquelles il prend connaissance des documents de base servant à la détermination de la participation des travailleurs ainsi que de toute autre pièce dont la communication a été prévue au contrat.
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" } }, "LEGIARTI000006649870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1975-06-20", "DATE_DEBUT": "1974-09-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006649870", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X441L02AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000516860", "#text": "Ordonnance 67-693 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000516860", "@numtexte": "67-693", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000699936", "#text": "Ordonnance 67-694 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000699936", "@numtexte": "67-694", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322837", "@num": "5", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006331584", "@num": "1", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006745845", "@num": "55", "#text": "Décret n°2003-1109 du 21 novembre 2003 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000797295", "@nortexte": "ECOT0320019D", "@numtexte": "2003-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006522225", "@num": "36", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006307852", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902961", "@num": "L3313-1", "#text": "Code du travail - art. L3313-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902968", "@num": "L3313-3", "#text": "Code du travail - art. L3313-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902970", "@num": "L3314-1", "#text": "Code du travail - art. L3314-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902971", "@num": "L3314-2", "#text": "Code du travail - art. L3314-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902972", "@num": "L3314-3", "#text": "Code du travail - art. L3314-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902974", "@num": "L3314-4", "#text": "Code du travail - art. L3314-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902975", "@num": "L3314-5", "#text": "Code du travail - art. L3314-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902976", "@num": "L3314-6", "#text": "Code du travail - art. L3314-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902977", "@num": "L3314-7", "#text": "Code du travail - art. L3314-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902978", "@num": "L3314-8", "#text": "Code du travail - art. L3314-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902985", "@num": "L3315-4", "#text": "Code du travail - art. L3315-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902986", "@num": "L3315-5", "#text": "Code du travail - art. L3315-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649862", "@num": "L441-1", "#text": "Code du travail - art. L441-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649881", "@num": "L441-3", "#text": "Code du travail - art. L441-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649388", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649394", "@num": "L441-5", "#text": "Code du travail - art. L441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649399", "@num": "L441-6", "#text": "Code du travail - art. L441-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649406", "@num": "L441-9", "#text": "Code du travail - art. L441-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810140", "@num": "R441-1", "#text": "Code du travail - art. R441-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810155", "@num": "R441-10", "#text": "Code du travail - art. R441-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810152", "@num": "R441-4", "#text": "Code du travail - art. R441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810036", "@num": "R441-5", "#text": "Code du travail - art. R441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810034", "@num": "R441-5", "#text": "Code du travail - art. R441-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3314-2, L3315-4, L3313-1, L3314-1, L3314-3, L3314-8, L3314-5, L3314-6, L3314-7, L3314-4, L3313-3, L3315-5, R3313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L441-1, L441-4 ET L441-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154189", "@fin": "1982-11-14", "#text": "ASSOCIATION OU INTERESSEMENT DES TRAVAILLEURS A L'ENTREPRISE .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139842", "@fin": "1984-07-11", "#text": "INTERESSEMENT ET PARTICIPATION", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123887", "@fin": "1985-12-31", "#text": "LES GROUPEMENTS PROFESSIONNELS, LA REPRESENTATION, LA PARTICIPATION ET L'INTERESSEMENT DES SALARIES", "@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": "LEGIARTI000006649869", "@fin": "1974-09-29", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649870", "@fin": "1975-06-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1974-09-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649871", "@fin": "1986-10-23", "@num": "L441-2", "@etat": "ABROGE", "@debut": "1975-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649872", "@fin": "2001-02-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649873", "@fin": "2004-05-05", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649874", "@fin": "2005-07-27", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649875", "@fin": "2006-12-31", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649876", "@fin": "2008-05-01", "@num": "L441-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrats conclus en application de l'article L. 441-1 doivent, pour ouvrir droit aux exonérations prévues aux articles L. 441-7 et L. 441-15 ci-après :
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1. Prévoir une participation de l'ensemble des travailleurs de l'entreprise sous forme :
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Soit d'une participation collective aux résultats ;
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Soit d'une participation au capital ou à une opération d'autofinancement ;
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Soit d'une participation à l'accroissement de la productivité ;
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Soit de tout autre mode de rémunération collective permettant de réaliser une association effective des travailleurs à l'entreprise ;
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2. Instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord ;
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3. Avoir été déposés au greffe du tribunal d'instance du lieu où ils ont été conclus ;
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4. Avoir été homologués par l'autorité administrative.
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Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
\n
" } }, "LEGIARTI000006649871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1986-10-23", "DATE_DEBUT": "1975-06-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006649871", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X441L02AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000516860", "#text": "Ordonnance 67-693 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000516860", "@numtexte": "67-693", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000699936", "#text": "Ordonnance 67-694 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000699936", "@numtexte": "67-694", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V) JORF 23 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322837", "@num": "5", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006331584", "@num": "1", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006745845", "@num": "55", "#text": "Décret n°2003-1109 du 21 novembre 2003 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000797295", "@nortexte": "ECOT0320019D", "@numtexte": "2003-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006522225", "@num": "36", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006307852", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. 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L441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649399", "@num": "L441-6", "#text": "Code du travail - art. L441-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649406", "@num": "L441-9", "#text": "Code du travail - art. L441-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810140", "@num": "R441-1", "#text": "Code du travail - art. 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Les contrats conclus en application de l'article L. 441-1 doivent, pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-10 ci-après :
\n
1. Prévoir une participation de l'ensemble des travailleurs de l'entreprise sous forme :
\n
Soit d'une participation collective aux résultats ;
\n
Soit d'une participation au capital ou à une opération d'autofinancement ;
\n
Soit d'une participation à l'accroissement de la productivité ;
\n
Soit de tout autre mode de rémunération collective permettant de réaliser une association effective des travailleurs à l'entreprise ;
\n
2. Instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord ;
\n
3. Avoir été déposés au greffe du tribunal d'instance du lieu où ils ont été conclus ;
\n
4. Avoir été homologués par l'autorité administrative.
\n
Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
\n
" } }, "LEGIARTI000006649872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-02-20", "DATE_DEBUT": "1994-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006649872", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X441L02AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000516860", "#text": "Ordonnance 67-693 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000516860", "@numtexte": "67-693", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000699936", "#text": "Ordonnance 67-694 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000699936", "@numtexte": "67-694", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322837", "@num": "5", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006331584", "@num": "1", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006293971", "@num": "33", "#text": "Loi n°94-640 du 25 juillet 1994 - art. 33 () JORF 27 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000183805", "@nortexte": "TEFX9400004L", "@numtexte": "94-640", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006745845", "@num": "55", "#text": "Décret n°2003-1109 du 21 novembre 2003 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000797295", "@nortexte": "ECOT0320019D", "@numtexte": "2003-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006522225", "@num": "36", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006307852", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646773", "@num": "L122-26", "#text": "Code du travail - art. 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Pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-6 ci-après, les accords intervenus en application de l'article L. 441-1 doivent instituer un intéressement collectif des salariés présentant un caractère aléatoire et résultant d'une formule de calcul liée aux résultats ou aux performances de l'entreprise.
\n
Ces accords doivent instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord. Ils comportent notamment un préambule indiquant les motifs de l'accord ainsi que les raisons du choix des modalités de calcul de l'intéressement et des critères de répartition de ses produits.
\n
Tous les salariés de l'entreprise ou des établissements entrant dans le champ d'application de l'accord doivent pouvoir bénéficier des produits de l'intéressement ; toutefois, une durée minimum d'ancienneté dans l'entreprise, qui ne peut excéder six mois, peut être exigée.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les modalités de calcul de l'intéressement. Ces modalités peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement.
\n
Le montant global des primes distribuées aux salariés ne doit pas dépasser annuellement 20 p. 100 du total des salaires bruts versés aux personnes concernées.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les critères de répartition des produits de l'intéressement. La répartition entre les salariés peut être uniforme, proportionnelle aux salaires ou à la durée de présence dans l'entreprise au cours de l'exercice, ou retenir conjointement ces différents critères. Sont assimilées à des périodes de présence les périodes visées aux articles L. 122-26 et L. 122-32-1. Ces critères peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement. Les accords ayant fait l'objet d'une homologation en application de l'ordonnance n° 59-126 du 7 janvier 1959 tendant à favoriser l'association ou l'intéressement des travailleurs à l'entreprise peuvent toutefois continuer de retenir les critères de répartition fondés sur l'ancienneté et la qualification tels qu'ils ont été homologués dans ce cadre, dès lors qu'ils auront été renouvelés sans discontinuité depuis leur dernière homologation.
\n
Le montant des primes distribuées à un même salarié ne peut, au titre d'un même exercice, excéder une somme égale à la moitié du montant du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
\n
Pour ouvrir droit aux exonérations prévues aux articles L. 441-1 et L. 441-6 ci-après, les accords doivent avoir été conclus avant le premier jour du septième mois suivant la date de leur prise d'effet et déposés par la partie la plus diligente au plus tard dans les quinze jours suivant la conclusion à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où ils ont été conclus.
\n
Lorsqu'un accord a été déposé hors délai, il produit ses effets entre les parties mais n'ouvre droit aux exonérations que pour les exercices ouverts postérieurement au dépôt.
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Pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-6 ci-après, les accords intervenus en application de l'article L. 441-1 doivent instituer un intéressement collectif des salariés présentant un caractère aléatoire et résultant d'une formule de calcul liée aux résultats ou aux performances de l'entreprise au cours d'une année ou d'une période d'une durée inférieure, exprimée en nombre entier de mois au moins égal à trois ou aux résultats de l'une ou plusieurs de ses filiales au sens de l'article L. 233-16 du code de commerce, dès lors que, à la date de conclusion de l'accord, au moins deux tiers des salariés de ces filiales situées en France sont couverts par un accord d'intéressement ; un engagement de négocier, dans chacune des filiales qui ne sont pas couvertes par un tel accord, dans un délai maximum de quatre mois à compter de cette même date, doit être pris par l'entreprise.
\n
Ces accords doivent instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord. Ils comportent notamment un préambule indiquant les motifs de l'accord ainsi que les raisons du choix des modalités de calcul de l'intéressement et des critères de répartition de ses produits.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les modalités de calcul de l'intéressement. Ces modalités peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement.
\n
Le montant global des primes distribuées aux salariés ne doit pas dépasser annuellement 20 p. 100 du total des salaires bruts versés aux personnes concernées.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les critères de répartition des produits de l'intéressement. La répartition entre les salariés peut être uniforme, proportionnelle aux salaires ou à la durée de présence dans l'entreprise au cours de l'exercice, ou retenir conjointement ces différents critères. Sont assimilées à des périodes de présence les périodes visées aux articles L. 122-26 et L. 122-32-1. Ces critères peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement. Les accords ayant fait l'objet d'une homologation en application de l'ordonnance n° 59-126 du 7 janvier 1959 tendant à favoriser l'association ou l'intéressement des travailleurs à l'entreprise peuvent toutefois continuer de retenir les critères de répartition fondés sur l'ancienneté et la qualification tels qu'ils ont été homologués dans ce cadre, dès lors qu'ils auront été renouvelés sans discontinuité depuis leur dernière homologation.
\n
Le montant des primes distribuées à un même salarié ne peut, au titre d'un même exercice, excéder une somme égale à la moitié du montant du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
\n
Pour ouvrir droit aux exonérations prévues aux articles L. 441-1 et L. 441-6 ci-après, les accords doivent avoir été conclus avant le premier jour du septième mois suivant la date de leur prise d'effet et déposés par la partie la plus diligente au plus tard dans les quinze jours suivant la conclusion à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où ils ont été conclus. Lorsque la formule de calcul de l'intéressement retient une période inférieure à une année, l'accord doit être conclu avant la première moitié de la première période de calcul.
\n
Le directeur départemental du travail, de l'emploi et de la formation professionnelle dispose d'un délai de quatre mois à compter du dépôt de l'accord pour demander le retrait ou la modification des dispositions contraires aux lois et règlements. Aucune contestation ultérieure de la conformité des termes d'un accord aux dispositions législatives et réglementaires en vigueur au moment de sa conclusion ne peut avoir pour effet de remettre en cause les exonérations fiscales et sociales attachées aux avantages accordés aux salariés au titre des exercices en cours ou antérieurs à la contestation. L'accord peut alors être dénoncé à l'initiative d'une des parties en vue de la renégociation d'un accord conforme aux dispositions législatives et réglementaires.
\n
Lorsqu'un accord a été conclu ou déposé hors délai, il produit ses effets entre les parties mais n'ouvre droit aux exonérations que pour les périodes de calcul ouvertes postérieurement au dépôt.
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Pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-6 ci-après, les accords intervenus en application de l'article L. 441-1 doivent instituer un intéressement collectif des salariés présentant un caractère aléatoire et résultant d'une formule de calcul liée aux résultats ou aux performances de l'entreprise au cours d'une année ou d'une période d'une durée inférieure, exprimée en nombre entier de mois au moins égal à trois ou aux résultats de l'une ou plusieurs de ses filiales au sens de l'article L. 233-16 du code de commerce, dès lors que, à la date de conclusion de l'accord, au moins deux tiers des salariés de ces filiales situées en France sont couverts par un accord d'intéressement ; un engagement de négocier, dans chacune des filiales qui ne sont pas couvertes par un tel accord, dans un délai maximum de quatre mois à compter de cette même date, doit être pris par l'entreprise.
\n
Les accords d'intéressement, au sens du présent chapitre, conclus au sein d'un groupe de sociétés établies dans plusieurs Etats membres de l'Union européenne, ouvrent droit aux exonérations précitées pour les primes versées à leurs salariés par les entreprises parties auxdits accords situées en France.
\n
Ces accords doivent instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord. Ils comportent notamment un préambule indiquant les motifs de l'accord ainsi que les raisons du choix des modalités de calcul de l'intéressement et des critères de répartition de ses produits.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les modalités de calcul de l'intéressement. Ces modalités peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement.
\n
Le montant global des primes distribuées aux salariés ne doit pas dépasser annuellement 20 p. 100 du total des salaires bruts versés aux personnes concernées.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les critères de répartition des produits de l'intéressement. La répartition entre les salariés peut être uniforme, proportionnelle aux salaires ou à la durée de présence dans l'entreprise au cours de l'exercice, ou retenir conjointement ces différents critères. Sont assimilées à des périodes de présence les périodes visées aux articles L. 122-26 et L. 122-32-1. Ces critères peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement. Les accords ayant fait l'objet d'une homologation en application de l'ordonnance n° 59-126 du 7 janvier 1959 tendant à favoriser l'association ou l'intéressement des travailleurs à l'entreprise peuvent toutefois continuer de retenir les critères de répartition fondés sur l'ancienneté et la qualification tels qu'ils ont été homologués dans ce cadre, dès lors qu'ils auront été renouvelés sans discontinuité depuis leur dernière homologation.
\n
Le montant des primes distribuées à un même salarié ne peut, au titre d'un même exercice, excéder une somme égale à la moitié du montant du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
\n
Pour ouvrir droit aux exonérations prévues aux articles L. 441-1 et L. 441-6 ci-après, les accords doivent avoir été conclus avant le premier jour du septième mois suivant la date de leur prise d'effet et déposés par la partie la plus diligente au plus tard dans les quinze jours suivant la conclusion à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où ils ont été conclus. Lorsque la formule de calcul de l'intéressement retient une période inférieure à une année, l'accord doit être conclu avant la première moitié de la première période de calcul.
\n
Le directeur départemental du travail, de l'emploi et de la formation professionnelle dispose d'un délai de quatre mois à compter du dépôt de l'accord pour demander le retrait ou la modification des dispositions contraires aux lois et règlements. Aucune contestation ultérieure de la conformité des termes d'un accord aux dispositions législatives et réglementaires en vigueur au moment de sa conclusion ne peut avoir pour effet de remettre en cause les exonérations fiscales et sociales attachées aux avantages accordés aux salariés au titre des exercices en cours ou antérieurs à la contestation. L'accord peut alors être dénoncé à l'initiative d'une des parties en vue de la renégociation d'un accord conforme aux dispositions législatives et réglementaires.
\n
Lorsqu'un accord a été conclu ou déposé hors délai, il produit ses effets entre les parties mais n'ouvre droit aux exonérations que pour les périodes de calcul ouvertes postérieurement au dépôt.
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L441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649399", "@num": "L441-6", "#text": "Code du travail - art. L441-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649406", "@num": "L441-9", "#text": "Code du travail - art. L441-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810140", "@num": "R441-1", "#text": "Code du travail - art. R441-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810155", "@num": "R441-10", "#text": "Code du travail - art. R441-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810152", "@num": "R441-4", "#text": "Code du travail - art. R441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810036", "@num": "R441-5", "#text": "Code du travail - art. R441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3314-2, L3315-4, L3313-1, L3314-1, L3314-3, L3314-8, L3314-5, L3314-6, L3314-7, L3314-4, L3313-3, L3315-5, R3313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154435", "@fin": "2008-05-01", "#text": "Chapitre Ier : Intéressement des salariés à l'entreprise.", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139845", "@fin": "2008-05-01", "#text": "Titre IV : Intéressement, participation et plans d'épargne salariale", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123888", "@fin": "2999-01-01", "#text": "Livre IV : Les groupements professionnels, la représentation des salariés, l'intéressement, la participation et les plans d'épargne salariale", "@debut": "2001-02-20" } ] }, "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": "LEGIARTI000006649869", "@fin": "1974-09-29", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649870", "@fin": "1975-06-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1974-09-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649871", "@fin": "1986-10-23", "@num": "L441-2", "@etat": "ABROGE", "@debut": "1975-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649872", "@fin": "2001-02-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649873", "@fin": "2004-05-05", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649874", "@fin": "2005-07-27", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649875", "@fin": "2006-12-31", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649876", "@fin": "2008-05-01", "@num": "L441-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-6 ci-après, les accords intervenus en application de l'article L. 441-1 doivent instituer un intéressement collectif des salariés présentant un caractère aléatoire et résultant d'une formule de calcul liée aux résultats ou aux performances de l'entreprise au cours d'une année ou d'une période d'une durée inférieure, exprimée en nombre entier de mois au moins égal à trois ou aux résultats de l'une ou plusieurs de ses filiales au sens de l'article L. 233-16 du code de commerce, dès lors que, à la date de conclusion de l'accord, au moins deux tiers des salariés de ces filiales situées en France sont couverts par un accord d'intéressement ; un engagement de négocier, dans chacune des filiales qui ne sont pas couvertes par un tel accord, dans un délai maximum de quatre mois à compter de cette même date, doit être pris par l'entreprise.
\n
Les accords d'intéressement, au sens du présent chapitre, conclus au sein d'un groupe de sociétés établies dans plusieurs Etats membres de l'Union européenne, ouvrent droit aux exonérations précitées pour les primes versées à leurs salariés ainsi qu'aux personnes mentionnées au sixième alinéa de l'article L. 441-1 par les entreprises parties auxdits accords situées en France.
\n
Ces accords doivent instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord. Ils comportent notamment un préambule indiquant les motifs de l'accord ainsi que les raisons du choix des modalités de calcul de l'intéressement et des critères de répartition de ses produits.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les modalités de calcul de l'intéressement. Ces modalités peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement.
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Le montant global des primes distribuées aux bénéficiaires ne doit pas dépasser annuellement 20 p. 100 du total des salaires bruts et, le cas échéant, de la rémunération annuelle ou du revenu professionnel des bénéficiaires visés au sixième alinéa de l'article L. 441-1 imposé à l'impôt sur le revenu au titre de l'année précédente versés aux personnes concernées.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les critères de répartition des produits de l'intéressement. La répartition entre les bénéficiaires peut être uniforme, proportionnelle à la durée de présence dans l'entreprise au cours de l'exercice ou proportionnelle aux salaires ; pour les personnes mentionnées au sixième alinéa de l'article L. 441-1, la répartition proportionnelle aux salaires prend en compte la rémunération annuelle ou le revenu professionnel imposé à l'impôt sur le revenu au titre de l'année précédente, dans la limite d'un plafond égal au salaire le plus élevé versé dans l'entreprise. L'accord peut également retenir conjointement ces différents critères. Sont assimilées à des périodes de présence les périodes visées aux articles L. 122-26 et L. 122-32-1. Ces critères peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement. Les accords ayant fait l'objet d'une homologation en application de l'ordonnance n° 59-126 du 7 janvier 1959 tendant à favoriser l'association ou l'intéressement des travailleurs à l'entreprise peuvent toutefois continuer de retenir les critères de répartition fondés sur l'ancienneté et la qualification tels qu'ils ont été homologués dans ce cadre, dès lors qu'ils auront été renouvelés sans discontinuité depuis leur dernière homologation.
\n
Le montant des primes distribuées à un même bénéficiaire ne peut, au titre d'un même exercice, excéder une somme égale à la moitié du montant du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
\n
Pour ouvrir droit aux exonérations prévues aux articles L. 441-1 et L. 441-6 ci-après, les accords doivent avoir été conclus avant le premier jour du septième mois suivant la date de leur prise d'effet et déposés par la partie la plus diligente au plus tard dans les quinze jours suivant la conclusion à la direction départementale du travail, de l'emploi et de la formation professionnelle du lieu où ils ont été conclus. Lorsque la formule de calcul de l'intéressement retient une période inférieure à une année, l'accord doit être conclu avant la première moitié de la première période de calcul.
\n
Le directeur départemental du travail, de l'emploi et de la formation professionnelle dispose d'un délai de quatre mois à compter du dépôt de l'accord pour demander le retrait ou la modification des dispositions contraires aux lois et règlements. Aucune contestation ultérieure de la conformité des termes d'un accord aux dispositions législatives et réglementaires en vigueur au moment de sa conclusion ne peut avoir pour effet de remettre en cause les exonérations fiscales et sociales attachées aux avantages accordés aux salariés au titre des exercices en cours ou antérieurs à la contestation. L'accord peut alors être dénoncé à l'initiative d'une des parties en vue de la renégociation d'un accord conforme aux dispositions législatives et réglementaires.
\n
Lorsqu'un accord a été conclu ou déposé hors délai, il produit ses effets entre les parties mais n'ouvre droit aux exonérations que pour les périodes de calcul ouvertes postérieurement au dépôt.
" } }, "LEGIARTI000006649876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006649876", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649876.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X441L02AXXAH" } }, "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": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000886854", "#text": "Ordonnance 59-126 1959-01-07", "@sens": "source", "@cidtexte": "JORFTEXT000000886854", "@numtexte": "59-126", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000516860", "#text": "Ordonnance 67-693 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000516860", "@numtexte": "67-693", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000699936", "#text": "Ordonnance 67-694 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000699936", "@numtexte": "67-694", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006322837", "@num": "5", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006331584", "@num": "1", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006745845", "@num": "55", "#text": "Décret n°2003-1109 du 21 novembre 2003 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000797295", "@nortexte": "ECOT0320019D", "@numtexte": "2003-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006522225", "@num": "36", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006522236", "@num": "38", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000458333", "#text": "Loi 2006-1770 2006-12-30 art. 7 II, IV, art. 14 II JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006659215", "@num": "14", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 14 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006659208", "@num": "7", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 7 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce. - art. 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L132-2-2 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646435", "@num": "L132-27", "#text": "Code du travail - art. L132-27 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902961", "@num": "L3313-1", "#text": "Code du travail - art. L3313-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902968", "@num": "L3313-3", "#text": "Code du travail - art. L3313-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902970", "@num": "L3314-1", "#text": "Code du travail - art. 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L3314-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902976", "@num": "L3314-6", "#text": "Code du travail - art. L3314-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902977", "@num": "L3314-7", "#text": "Code du travail - art. L3314-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902978", "@num": "L3314-8", "#text": "Code du travail - art. L3314-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902985", "@num": "L3315-4", "#text": "Code du travail - art. L3315-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902986", "@num": "L3315-5", "#text": "Code du travail - art. L3315-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649862", "@num": "L441-1", "#text": "Code du travail - art. L441-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649881", "@num": "L441-3", "#text": "Code du travail - art. L441-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649388", "@num": "L441-4", "#text": "Code du travail - art. L441-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649394", "@num": "L441-5", "#text": "Code du travail - art. L441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649399", "@num": "L441-6", "#text": "Code du travail - art. L441-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649406", "@num": "L441-9", "#text": "Code du travail - art. L441-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810140", "@num": "R441-1", "#text": "Code du travail - art. R441-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810155", "@num": "R441-10", "#text": "Code du travail - art. R441-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810152", "@num": "R441-4", "#text": "Code du travail - art. R441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810036", "@num": "R441-5", "#text": "Code du travail - art. R441-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3314-2, L3315-4, L3313-1, L3314-1, L3314-3, L3314-8, L3314-5, L3314-6, L3314-7, L3314-4, L3313-3, L3315-5, R3313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154435", "@fin": "2008-05-01", "#text": "Chapitre Ier : Intéressement des salariés à l'entreprise.", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139845", "@fin": "2008-05-01", "#text": "Titre IV : Intéressement, participation et plans d'épargne salariale", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123888", "@fin": "2999-01-01", "#text": "Livre IV : Les groupements professionnels, la représentation des salariés, l'intéressement, la participation et les plans d'épargne salariale", "@debut": "2001-02-20" } ] }, "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": "LEGIARTI000006649869", "@fin": "1974-09-29", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649870", "@fin": "1975-06-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1974-09-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649871", "@fin": "1986-10-23", "@num": "L441-2", "@etat": "ABROGE", "@debut": "1975-06-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649872", "@fin": "2001-02-20", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649873", "@fin": "2004-05-05", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649874", "@fin": "2005-07-27", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649875", "@fin": "2006-12-31", "@num": "L441-2", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649876", "@fin": "2008-05-01", "@num": "L441-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-6 ci-après, les accords intervenus en application de l'article L. 441-1 doivent instituer un intéressement collectif des salariés présentant un caractère aléatoire et résultant d'une formule de calcul liée aux résultats ou aux performances de l'entreprise au cours d'une année ou d'une période d'une durée inférieure, exprimée en nombre entier de mois au moins égal à trois ou aux résultats de l'une ou plusieurs de ses filiales au sens de l'article L. 233-16 du code de commerce, dès lors que, à la date de conclusion de l'accord, au moins deux tiers des salariés de ces filiales situées en France sont couverts par un accord d'intéressement.
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Les accords d'intéressement, au sens du présent chapitre, conclus au sein d'un groupe de sociétés établies dans plusieurs Etats membres de l'Union européenne, ouvrent droit aux exonérations précitées pour les primes versées à leurs salariés ainsi qu'aux personnes mentionnées au sixième alinéa de l'article L. 441-1 par les entreprises parties auxdits accords situées en France.
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Ces accords doivent instituer un système d'information du personnel et de vérification des modalités d'exécution de l'accord. Ils comportent notamment un préambule indiquant les motifs de l'accord ainsi que les raisons du choix des modalités de calcul de l'intéressement et des critères de répartition de ses produits.
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Les accords intervenus en application de l'article L. 441-1 doivent définir les modalités de calcul de l'intéressement. Ces modalités peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement.
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L'intéressement aux résultats des salariés d'un groupement d'intérêt économique ou d'un groupement d'employeurs peut prendre en compte les résultats ou les performances des entreprises membres du groupement.
\n
Le montant global des primes distribuées aux bénéficiaires ne doit pas dépasser annuellement 20 p. 100 du total des salaires bruts et, le cas échéant, de la rémunération annuelle ou du revenu professionnel des bénéficiaires visés au sixième alinéa de l'article L. 441-1 imposé à l'impôt sur le revenu au titre de l'année précédente versés aux personnes concernées.
\n
Les accords intervenus en application de l'article L. 441-1 doivent définir les critères de répartition des produits de l'intéressement. La répartition entre les bénéficiaires peut être uniforme, proportionnelle à la durée de présence dans l'entreprise au cours de l'exercice ou proportionnelle aux salaires ; pour les personnes mentionnées au sixième alinéa de l'article L. 441-1, la répartition proportionnelle aux salaires prend en compte la rémunération annuelle ou le revenu professionnel imposé à l'impôt sur le revenu au titre de l'année précédente, dans la limite d'un plafond égal au salaire le plus élevé versé dans l'entreprise. L'accord peut également retenir conjointement ces différents critères. Sont assimilées à des périodes de présence les périodes visées aux articles L. 122-26 et L. 122-32-1. Ces critères peuvent varier selon les établissements et les unités de travail ; l'accord peut, à cet effet, renvoyer à des accords d'établissement. Les accords ayant fait l'objet d'une homologation en application de l'ordonnance n° 59-126 du 7 janvier 1959 tendant à favoriser l'association ou l'intéressement des travailleurs à l'entreprise peuvent toutefois continuer de retenir les critères de répartition fondés sur l'ancienneté et la qualification tels qu'ils ont été homologués dans ce cadre, dès lors qu'ils auront été renouvelés sans discontinuité depuis leur dernière homologation.
\n
Le montant des primes distribuées à un même bénéficiaire ne peut, au titre d'un même exercice, excéder une somme égale à la moitié du montant du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale.
\n
Pour ouvrir droit aux exonérations prévues aux articles L. 441-4 et L. 441-6, l'accord doit avoir été conclu avant le premier jour de la deuxième moitié de la période de calcul suivant la date de sa prise d'effet.
\n
Cet accord doit être déposé, par la partie la plus diligente, auprès de l'autorité administrative compétente, dans un délai de quinze jours suivant cette date limite ; celle-ci est, le cas échéant, reportée à la fin du délai d'opposition mentionné à l'article L. 132-2-2.
\n
Lorsqu'un accord, valide au sens du I de l'article L. 132-2-2, a été conclu ou déposé hors délai, il produit ses effets entre les parties mais n'ouvre droit aux exonérations que pour les périodes de calcul ouvertes postérieurement au dépôt.
" } }, "LEGIARTI000006902956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3312-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-05", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006902956", "URL": "article/LEGI/ARTI/00/00/06/90/29/LEGIARTI000006902956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3312L0030XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du 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
\n

Dans les entreprises dont l'effectif habituel est compris entre un et deux cent cinquante salariés, peuvent bénéficier des dispositions du présent titre :

1° Les chefs de ces entreprises ;

2° Les présidents, directeurs généraux, gérants ou membres du directoire s'il s'agit de personnes morales ;

3° Le conjoint du chef d'entreprise s'il a le statut de conjoint collaborateur ou de conjoint associé mentionné à l'article L. 121-4 du code de commerce ou à l'article L. 321-5 du code rural et de la pêche maritime.

Toutefois, un accord d'intéressement ne peut être conclu dans une entreprise dont l'effectif est limité à un salarié si celui-ci a également la qualité de président, directeur général, gérant ou membre du directoire.

" } }, "LEGIARTI000038610155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3312-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610155", "URL": "article/LEGI/ARTI/00/00/38/61/01/LEGIARTI000038610155.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XIV de l’article 11 de la loi n° 2019-486 du 22 mai 2019, les dispositions entrent en vigueur le 1er janvier 2020.

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L3311-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613233", "@num": "L3314-6", "#text": "Code du travail - art. L3314-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613229", "@num": "L3314-8", "#text": "Code du travail - art. L3314-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613225", "@num": "L3315-2", "#text": "Code du travail - art. L3315-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902985", "@num": "L3315-4", "#text": "Code du travail - art. L3315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649868", "@num": "L441-1", "#text": "Code du travail - art. L441-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895163", "@num": "R3341-5", "#text": "Code du travail - art. R3341-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L441-1 alinéa 6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038498675", "@num": "L130-1", "#text": "Code de la sécurité sociale. - art. L130-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178040", "@fin": "2999-01-01", "#text": "Chapitre II : Mise en place de l'intéressement.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160766", "@fin": "2999-01-01", "#text": "Titre Ier : Intéressement", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145405", "@fin": "2008-12-05", "#text": "LIVRE III : INTÉRESSEMENT, PARTICIPATION ET ÉPARGNE SALARIALE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019870399", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@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": "LEGIARTI000006902956", "@fin": "2008-12-05", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870588", "@fin": "2012-03-24", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576756", "@fin": "2019-05-24", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038791546", "@fin": "2020-01-01", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610155", "@fin": "2999-01-01", "@num": "L3312-3", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les entreprises employant au moins un salarié et moins de deux cent cinquante salariés, peuvent bénéficier des dispositions du présent titre :

1° Les chefs de ces entreprises ;

2° Les présidents, directeurs généraux, gérants ou membres du directoire s'il s'agit de personnes morales ;

3° Le conjoint ou le partenaire lié par un pacte civil de solidarité du chef d'entreprise s'il a le statut de conjoint collaborateur ou de conjoint associé mentionné à l'article L. 121-4 du code de commerce ou à l'article L. 321-5 du code rural et de la pêche maritime.

Par dérogation à l'avant-dernier alinéa de l'article L. 3311-1 du présent code, le II de l'article L. 130-1 du code la sécurité sociale ne s'applique pas au franchissement du seuil d'un salarié.

" } }, "LEGIARTI000038791546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3312-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038791546", "URL": "article/LEGI/ARTI/00/00/38/79/15/LEGIARTI000038791546.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031586602", "@num": "5", "#text": "Décret n°2015-1606 du 7 décembre 2015 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031585569", "@nortexte": "ETST1523394D", "@numtexte": "2015-1606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-07" }, { "@id": "LEGIARTI000038497764", "@num": "155", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 155 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000006219182", "@num": "L121-4", "#text": "Code de commerce - art. L121-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583353", "@num": "L321-5", "#text": "Code rural - art. L321-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047452686", "@num": "L137-15", "#text": "Code de la sécurité sociale. - art. L137-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038525402", "@num": "L3314-11", "#text": "Code du travail - art. L3314-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613233", "@num": "L3314-6", "#text": "Code du travail - art. 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L441-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038895163", "@num": "R3341-5", "#text": "Code du travail - art. R3341-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L441-1 alinéa 6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178040", "@fin": "2999-01-01", "#text": "Chapitre II : Mise en place de l'intéressement.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160766", "@fin": "2999-01-01", "#text": "Titre Ier : Intéressement", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145405", "@fin": "2008-12-05", "#text": "LIVRE III : INTÉRESSEMENT, PARTICIPATION ET ÉPARGNE SALARIALE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019870399", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@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": "LEGIARTI000006902956", "@fin": "2008-12-05", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870588", "@fin": "2012-03-24", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576756", "@fin": "2019-05-24", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038791546", "@fin": "2020-01-01", "@num": "L3312-3", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610155", "@fin": "2999-01-01", "@num": "L3312-3", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les entreprises dont l'effectif habituel est compris entre un et deux cent cinquante salariés, peuvent bénéficier des dispositions du présent titre :

1° Les chefs de ces entreprises ;

2° Les présidents, directeurs généraux, gérants ou membres du directoire s'il s'agit de personnes morales ;

" } } }, "article_lien": [ { "article_id": "LEGIARTI000038610155", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006649869", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649870", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649871", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006902982", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019870588", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006902956", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006649874", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649875", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649876", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649872", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000025576756", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038791546", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006649873", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902985", "typelien": "CONCORDE" } ], "texte_version": { "JORFTEXT000000465978": { "SM": { "CONTENU": "Application de l'article 38 de la Constitution, de la loi n° 2006-1770 du 30 décembre 2006 pour le développement de la participation et de l'actionnariat salarié et portant diverses dispositions d'ordre économique et social, notamment son article 57.Modification du code de l'action sociale et des familles, du code de l'éducation, du code minier, du code rural, du code de la sécurité sociale, du code du sport, du code du travail applicable à Mayotte.Sont abrogées, sous réserve de l'article 13, les dispositions de la partie législative du code du travail dans sa rédaction issue de la loi n° 73-4 du 2 janvier 1973 relative au code du travail ainsi que des textes qui l'ont complétée ou modifiée.Sont abrogées les dispositions suivantes :- L'article 1 de l'ordonnance n° 84 du 16 août 1892 sur les jours fériés applicable aux départements du Bas-Rhin, du Haut-Rhin et de la Moselle ;- Les articles 1, 1-1, 4, 5, 8 (al. 2), 10 et 11 de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles ;- Les articles 19 (al. 1 à 5, al. 9), 21, 22, 23 24 et 28 de l'ordonnance n° 67-830 du 27 septembre 1967 relative à l'aménagement des conditions de travail en ce qui concerne le régime des conventions collectives, le travail des jeunes et les titres restaurant ;- L'article 64 (I) de la loi de finances pour 1975 n° 74-1129 du 30 décembre 1974 ;- Les articles 1er, 2, 3, 4 et 5 de la loi n° 76-463 du 31 mai 1976 relative à l'accession à la propriété ;- La loi n° 78-49 du 19 janvier 1978 relative à la mensualisation et à la procédure conventionnelle ;- L'article 26 de l'ordonnance n° 82-41 du 16 janvier 1982 relative à la durée du travail et aux congés payés ;- L'article 5 (al. 1 à 3 du II) de la loi n° 82-600 du 13 juillet 1982 relative à l'indemnisation des victimes de catastrophes naturelles ;- L'article 93 (al. 1) de la loi n° 82-652 du 29 juillet 1982 relative à la communication audiovisuelle ;- Les articles 1er à 4 de la loi n° 82-684 du 4 août 1982 relative à la participation des employeurs au financement des transports publics urbains et des chèques- transports ;- Les articles 1 à 4 de la loi n° 82-939 du 4 novembre 1982 relative à la contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi ;- Les articles 29 et 30 de la loi n° 83-675 du 26 juillet 1983 relative à la démocratisation du secteur public ;L'article 18 de la loi n° 87-572 du 23 juillet 1987 modifiant le titre Ier du code du travail et relative à l'apprentissage ;- L'article 9 (V) de la loi n° 98-657 du 29 juillet 1998 relative à la lutte contre les exclusions ;- L'article 8 de la loi n° 99-944 du 15 novembre 1999 relative au pacte civil de solidarité ;- L'article 30 (II) de la loi n° 2000-37 du 19 janvier 2000 relative à la réduction négociée du temps de travail ;- L'article 1 de la loi n° 2005-296 du 31 mars 2005 portant réforme de l'organisation du temps de travail dans l'entreprise ;- L'article 20 de la loi n° 2005-843 du 26 juillet 2005 portant diverses mesures de transposition du droit communautaire à la fonction publique ;- L'article 96 (VIII) de la loi n° 2005-882 du 2 août 2005 en faveur des petites et moyennes entreprises ;- Les articles 1, 2 et 3 de l'ordonnance n° 2005-893 du 2 août 2005 relative au contrat de travail « nouvelles embauches »." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006911833", "@num": "1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000006911870", "@num": "1-1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1-1 (AbD)", "@sens": "cible", 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"1945-10-13" }, { "@id": "LEGIARTI000006912027", "@num": "5", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 5 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000006912059", "@num": "8", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "JORFTEXT000000888967", "#text": "Ordonnance n° 45-2339 du 13 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "LEGIARTI000006659964", "@num": "21", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 21 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659965", "@num": "22", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 22 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659966", "@num": "23", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 23 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659967", "@num": "24", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 24 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659971", "@num": "28", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 28 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance n°67-830 du 27 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000331463", "#text": "Loi n°76-463 du 31 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656230", "@num": "1", "#text": "Loi n°76-463 du 31 mai 1976 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656231", "@num": "2", "#text": "Loi n°76-463 du 31 mai 1976 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656232", "@num": "3", "#text": "Loi n°76-463 du 31 mai 1976 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656233", "@num": "4", "#text": "Loi n°76-463 du 31 mai 1976 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656236", "@num": "5", "#text": "Loi n°76-463 du 31 mai 1976 - art. 5 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGITEXT000006068629", "#text": "Loi n°78-49 du 19 janvier 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273226", "@num": "1", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273227", "@num": "2", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006657630", "@num": "6", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 6 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "JORFTEXT000000704804", "#text": "Loi n° 78-49 du 19 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006659385", "@num": "26", "#text": "Ordonnance n°82-41 du 16 janvier 1982 - art. 26 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000889135", "#text": "Ordonnance n°82-41 du 16 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "LEGIARTI000006273980", "@num": "5", "#text": "Loi n°82-600 du 13 juillet 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000880222", "#text": "Loi n°82-652 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880222", "@numtexte": "82-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338622", "@num": "2", "#text": "Loi n°82-684 du 4 août 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338623", "@num": "3", "#text": "Loi n°82-684 du 4 août 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338624", "@num": "4", "#text": "Loi n°82-684 du 4 août 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000880224", "#text": "Loi n°82-684 du 4 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656109", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656111", "@num": "3", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656114", "@num": "4", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300180", "@num": "29", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 29 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300183", "@num": "30", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671241", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021367575", "@num": "18", "#text": "Décret n°88-145 du 15 février 1988 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367624", "@num": "32-4", "#text": "Décret n°88-145 du 15 février 1988 - art. 32-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367651", "@num": "41", "#text": "Décret n°88-145 du 15 février 1988 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657896", "@num": "9", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006284616", "@num": "8", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 8 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi n°99-944 du 15 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000398162", "#text": "LOI n° 2000-37 du 19 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006658123", "@num": "30", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000023280425", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000023280682", "@num": "8-5", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000017887030", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006239768", "@num": "1", "#text": "Loi n°2005-296 du 31 mars 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000810155", "#text": "Loi n°2005-296 du 31 mars 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000265767", "#text": "Loi n° 2005-843 du 26 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006398853", "@num": "20", "#text": "Loi n°2005-843 du 26 juillet 2005 - art. 20 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000452052", "#text": "Loi n° 2005-882 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006523167", "@num": "96", "#text": "Loi n°2005-882 du 2 août 2005 - art. 96 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243442", "@num": "1", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243443", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243444", "@num": "3", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000632473", "#text": "Ordonnance n°2005-893 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000458333", "#text": "LOI n° 2006-1770 du 30 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017887023", "@num": "18", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000278649", "#text": "LOI2007-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000000524023", "#text": "LOI2007-1598", "@sens": "cible", "@cidtexte": "JORFTEXT000000524023", "@nortexte": "JUSX0751922L", "@numtexte": "2007-1598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-11-13" }, { "@id": "JORFARTI000017727146", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726636", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726681", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730901", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730709", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730719", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017727249", "@num": "12", "#text": "LOI n°2007-1787 du 20 décembre 2007 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000017856496", "@num": "127", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856498", "@num": "128", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856502", "@num": "130", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856506", "@num": "132", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856513", "@num": "134", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856353", "@num": "54", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017854153", "@num": "134", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 134, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017853847", "@num": "54", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017942315", "#text": "Décision n°2007-561 DC du 17 janvier 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942314", "@nortexte": "CSCL0811205S", "@numtexte": "2007-561 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2008-01-17" }, { "@id": "LEGIARTI000017961470", "@num": "1", "#text": "LOI n°2008-67\n du 21 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017942036", "@num": "1", "#text": "LOI n°2008-67 du 21 janvier 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017958091", "#text": "Observations du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017958090", "@nortexte": "CSCL0811186X", "@typelien": "CITATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000017942354", "#text": "Saisine du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942353", "@nortexte": "CSCL0711156X", "@typelien": "CITATION", "@naturetexte": "SAISINE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121829", "@num": "12", "#text": "LOI n°2008-89 du 30 janvier 2008 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038445", "@nortexte": "MTSX0760738L", "@numtexte": "2008-89", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-30" }, { "@id": "JORFARTI000018117879", "@num": "13", "#text": "LOI n°2008-126 du 13 février 2008 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117946", "@num": "16", "#text": "LOI n°2008-126 du 13 février 2008 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117956", "@num": "17", "#text": "LOI n°2008-126 du 13 février 2008 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "LEGITEXT000018200148", "#text": "Ordonnance n°2008-205\n du 27 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFTEXT000018197750", "#text": "Ordonnance n°2008-205 du 27 février 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFARTI000018197731", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197730", "@nortexte": "MTSX0802348P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000018254380", "#text": "Décret n°2008-243 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018551882", "#text": "Décret n°2008-243 du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018255654", "#text": "Décret n°2008-244\n du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "JORFTEXT000018254394", "#text": "Décret n°2008-244 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559060", "@num": "4", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557016", "@num": "1", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557562", "@num": "4", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559627", "@num": "3", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018556563", "@num": "3", "#text": "Décret n°2008-295 du 1er avril 2008 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018656006", "@num": "unique", "#text": "LOI n°2008-350 du 16 avril 2008 - art. unique., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656005", "@nortexte": "MTSX0803219L", "@numtexte": "2008-350", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "JORFARTI000018656010", "@num": "1", "#text": "LOI n°2008-351 du 16 avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656009", "@nortexte": "MTSX0807748L", "@numtexte": "2008-351", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "LEGITEXT000019200131", "#text": "Ordonnance n°2008-697 \n du 11 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFARTI000019724000", "#text": "Avis du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723997", "@nortexte": "PRMX0803093V", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000019907088", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907087", "@nortexte": "MENJ0824150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000021446832", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021446831", "@nortexte": "IOCB0919573P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000024389102", "@num": "1", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFARTI000024389049", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "KALIARTI000026976430", "@num": "1er", "#text": "Avenant n° 70 du 11 juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976428", "@nortexte": "AGRS1297191M", "@numtexte": "70", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-11" }, { "@id": "KALIARTI000026976393", "@num": "1er", "#text": "Avenant n° 76 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976391", "@nortexte": "AGRS1297192M", "@numtexte": "76", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "JORFARTI000030960485", "#text": "DÉCISION n°2015-479 QPC du 31 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030960484", "@nortexte": "CSCX1518919S", "@numtexte": "2015-479 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000031085266", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000030987309", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000031502615", "#text": "DÉCISION n°2015-497 QPC du 20 novembre 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031502614", "@nortexte": "CSCX1528320S", "@numtexte": "2015-497 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-11-20" }, { "@id": "JORFARTI000032149485", "#text": "Décision n°2015-523 QPC du 2 mars 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032149484", "@nortexte": "CSCX1606319S", "@numtexte": "2015-523 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-03-02" }, { "@id": "JORFARTI000033242367", "@num": "1", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000033242351", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000037376456", "#text": "Décision n°2018-729 QPC du 7 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037376455", "@nortexte": "CSCX1824355S", "@numtexte": "2018-729 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-07" }, { "@id": "LEGIARTI000044827943", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000044740312", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000049010829", "@num": "1", "#text": "Décision n°2023-1077 QPC du 24 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