{ "article": { "LEGIARTI000006902999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3322-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006902999", "URL": "article/LEGI/ARTI/00/00/06/90/29/LEGIARTI000006902999.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3322L0080XX0A" } }, "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": "LEGIARTI000042624446", "@num": "119", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000006902993", "@num": "L3322-2", "#text": "Code du travail - art. L3322-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649421", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-2 alinéa 6 phrase 1 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189685", "@fin": "2999-01-01", "#text": "Section 1 : Mise en place dans l'entreprise.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178045", "@fin": "2999-01-01", "#text": "Chapitre II : Mise en place de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160767", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006902999", "@fin": "2021-09-01", "@num": "L3322-8", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat détermine les modalités de calcul de l'effectif de l'entreprise pour l'application de l'article L. 3322-2.
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" } }, "LEGIARTI000006649415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1986-10-23", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006649415", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAA" } }, "NOTA": { "CONTENU": "

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" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@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": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026426092", "@nortexte": "BUDE1228984A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-29" }, { "@id": "LEGIARTI000006308894", "@num": "231 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis DA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309051", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743834", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902988", "@num": "L3321-2", "#text": "Code du travail - art. L3321-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902999", "@num": "L3322-8", "#text": "Code du travail - art. L3322-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903016", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903019", "@num": "L3324-4", "#text": "Code du travail - art. L3324-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649436", "@num": "L442-13", "#text": "Code du travail - art. L442-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649929", "@num": "L442-15", "#text": "Code du travail - art. L442-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650053", "@num": "L442-18", "#text": "Code du travail - art. L442-18 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649900", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649905", "@num": "L442-6", "#text": "Code du travail - art. L442-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810201", "@num": "R442-14", "#text": "Code du travail - art. R442-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810044", "@num": "R442-2", "#text": "Code du travail - art. R442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810248", "@num": "R442-33", "#text": "Code du travail - art. R442-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810250", "@num": "R442-35", "#text": "Code du travail - art. R442-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810326", "@num": "R443-1-1", "#text": "Code du travail - art. R443-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-1 ET L442-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail R442-1 A R442-32", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170165", "@fin": "1986-10-23", "#text": "Section 1 : Régime obligatoire de participation des travailleurs aux fruits de l'expansion dans les entreprises de plus de cent salariés.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154163", "@fin": "1986-10-23", "#text": "Chapitre II : Participation des salariés aux fruits de l'expansion des entreprises", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139834", "@fin": "2001-02-20", "#text": "Titre IV : Intéressement et participation", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123886", "@fin": "2001-02-20", "#text": "Livre IV : Les groupements professionnels, la représentation, la participation et l'intéressement des salariés", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649415", "@fin": "1986-10-23", "@num": "L442-2", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649416", "@fin": "1997-01-01", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649417", "@fin": "2001-02-20", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649418", "@fin": "2004-05-05", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649419", "@fin": "2004-08-11", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649420", "@fin": "2006-12-31", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649421", "@fin": "2008-05-01", "@num": "L442-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les entreprises mentionnées à l'article L. 442-1, une réserve spéciale de participation des travailleurs doit être constituée comme suit :
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Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé au taux de droit commun de l'impôt sur les sociétés ou de l'impôt sur le revenu des personnes physiques. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu des personnes physiques, est déterminé dans des conditions fixées par décret en Conseil d'Etat.
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Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini.
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Le bénéfice net ainsi défini est augmenté du montant de la provision pour investissement prévue à l'article L. 442-9 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré.
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La réserve spéciale de participation de travailleurs est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées, conformément aux dispositions des alinéas 2 et 3 ci-dessus, le rapport des salaires à la valeur ajoutée de l'entreprise.
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Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu des personnes physiques ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 442-1. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et filiales.
\n
" } }, "LEGIARTI000006649416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-01-01", "DATE_DEBUT": "1994-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006649416", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@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": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. 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Dans les entreprises mentionnées à l'article L. 441-7, une réserve spéciale de participation des salariés doit être constituée comme suit :
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1. Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé au taux de droit commun de l'impôt sur les sociétés ou de l'impôt sur le revenu. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu, est déterminé dans les conditions fixées par décret en Conseil d'Etat ;
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2. Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;
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3. Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 442-8 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré ;
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4. La réserve spéciale de participation des salariés est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées conformément aux dispositions des alinéas 2 et 3 ci-dessus le rapport des salaires à la valeur ajoutée de l'entreprise.
\n
Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 441-7. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et aux sociétés filiales.
" } }, "LEGIARTI000006649417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-02-20", "DATE_DEBUT": "1997-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006649417", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 10 VI : Les dispositions du présent article s'appliquent pour l'imposition des résultats des exercices ouverts à compter du 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319652", "@num": "10", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 10 (V) JORF 31 décembre 1996 en vigueur le 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. 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R443-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170330", "@fin": "2001-02-20", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "1994-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154379", "@fin": "2001-02-20", "#text": "Chapitre II : Participation des salariés aux résultats de l'entreprise", "@debut": "1994-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139834", "@fin": "2001-02-20", "#text": "Titre IV : Intéressement et participation", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123886", "@fin": "2001-02-20", "#text": "Livre IV : Les groupements professionnels, la représentation, la participation et l'intéressement des salariés", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649415", "@fin": "1986-10-23", "@num": "L442-2", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649416", "@fin": "1997-01-01", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649417", "@fin": "2001-02-20", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649418", "@fin": "2004-05-05", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649419", "@fin": "2004-08-11", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649420", "@fin": "2006-12-31", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649421", "@fin": "2008-05-01", "@num": "L442-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les entreprises mentionnées à l'article L. 442-1, une réserve spéciale de participation des salariés doit être constituée comme suit :
\n
1. Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé au taux de droit commun de l'impôt sur le revenu ou aux taux de l'impôt sur les sociétés prévus au deuxième alinéa et au f, du I de l'article 219 du code général des impôts. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu, est déterminé dans les conditions fixées par décret en Conseil d'Etat ;
\n
2. Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;
\n
3. Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 442-8 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré ;
\n
4. La réserve spéciale de participation des salariés est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées conformément aux dispositions des alinéas 2 et 3 ci-dessus le rapport des salaires à la valeur ajoutée de l'entreprise.
\n
Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 442-1. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et aux sociétés filiales.
" } }, "LEGIARTI000006649418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-05-05", "DATE_DEBUT": "2001-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006649418", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 10 VI : Les dispositions du présent article s'appliquent pour l'imposition des résultats des exercices ouverts à compter du 1er janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006658761", "@num": "1", "#text": "Loi n°2001-152 du 19 février 2001 - art. 1 () JORF 20 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. 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R443-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170388", "@fin": "2008-05-01", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154198", "@fin": "2008-05-01", "#text": "Chapitre II : Participation des salariés aux résultats de 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649415", "@fin": "1986-10-23", "@num": "L442-2", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649416", "@fin": "1997-01-01", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649417", "@fin": "2001-02-20", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649418", "@fin": "2004-05-05", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649419", "@fin": "2004-08-11", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649420", "@fin": "2006-12-31", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649421", "@fin": "2008-05-01", "@num": "L442-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les entreprises mentionnées à l'article L. 442-1, une réserve spéciale de participation des salariés doit être constituée comme suit :
\n
1. Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé au taux de droit commun de l'impôt sur le revenu ou aux taux de l'impôt sur les sociétés prévus au deuxième alinéa et au f, du I de l'article 219 du code général des impôts. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu, est déterminé dans les conditions fixées par décret en Conseil d'Etat ;
\n
2. Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;
\n
3. Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 442-8 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré ;
\n
4. La réserve spéciale de participation des salariés est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées conformément aux dispositions des alinéas 2 et 3 ci-dessus le rapport des salaires à la valeur ajoutée de l'entreprise.
\n
Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 442-1. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et aux sociétés filiales.
" } }, "LEGIARTI000006649419": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-11", "DATE_DEBUT": "2004-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006649419", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649419.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006659082", "@num": "61", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 61 () JORF 5 mai 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026426092", "@nortexte": "BUDE1228984A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-29" }, { "@id": "LEGIARTI000006308894", "@num": "231 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis DA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309051", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743834", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902988", "@num": "L3321-2", "#text": "Code du travail - art. L3321-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902999", "@num": "L3322-8", "#text": "Code du travail - art. L3322-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903016", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903019", "@num": "L3324-4", "#text": "Code du travail - art. L3324-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649409", "@num": "L442-1", "#text": "Code du travail - art. L442-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649436", "@num": "L442-13", "#text": "Code du travail - art. L442-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649929", "@num": "L442-15", "#text": "Code du travail - art. L442-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650053", "@num": "L442-18", "#text": "Code du travail - art. L442-18 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649900", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649905", "@num": "L442-6", "#text": "Code du travail - art. L442-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649425", "@num": "L442-8", "#text": "Code du travail - art. L442-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810201", "@num": "R442-14", "#text": "Code du travail - art. R442-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810044", "@num": "R442-2", "#text": "Code du travail - art. R442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810248", "@num": "R442-33", "#text": "Code du travail - art. R442-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810250", "@num": "R442-35", "#text": "Code du travail - art. R442-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810326", "@num": "R443-1-1", "#text": "Code du travail - art. R443-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170388", "@fin": "2008-05-01", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154198", "@fin": "2008-05-01", "#text": "Chapitre II : Participation des salariés aux résultats de 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649415", "@fin": "1986-10-23", "@num": "L442-2", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649416", "@fin": "1997-01-01", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649417", "@fin": "2001-02-20", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649418", "@fin": "2004-05-05", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649419", "@fin": "2004-08-11", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649420", "@fin": "2006-12-31", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649421", "@fin": "2008-05-01", "@num": "L442-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les entreprises mentionnées à l'article L. 442-1, une réserve spéciale de participation des salariés doit être constituée comme suit :
\n
1. Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé au taux de droit commun de l'impôt sur le revenu ou aux taux de l'impôt sur les sociétés prévus au deuxième alinéa et au f, du I de l'article 219 du code général des impôts. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu, est déterminé dans les conditions fixées par décret en Conseil d'Etat ;
\n
2. Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;
\n
3. Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 442-8 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré ;
\n
4. La réserve spéciale de participation des salariés est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées conformément aux dispositions des alinéas 2 et 3 ci-dessus le rapport des salaires à la valeur ajoutée de l'entreprise.
\n
Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 442-1. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et aux sociétés filiales. Il détermine, en outre, le mode de calcul de la réserve spéciale de participation pour les entreprises situées dans des zones franches et exonérées d'impôt sur le revenu ou d'impôt sur les sociétés.
" } }, "LEGIARTI000006649420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006649420", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAF" } }, "NOTA": { "CONTENU": "
NOTA (1) : Ces dispositions s'appliquent à la réserve spéciale de participation calculée au titre des exercices ouverts à compter du 1er janvier 2004.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 219", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006519820", "@num": "6", "#text": "Loi n°2004-804 du 9 août 2004 - art. 6 (V) JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026426092", "@nortexte": "BUDE1228984A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-29" }, { "@id": "LEGIARTI000006308894", "@num": "231 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis DA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309051", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743834", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902988", "@num": "L3321-2", "#text": "Code du travail - art. L3321-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902999", "@num": "L3322-8", "#text": "Code du travail - art. L3322-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903016", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903019", "@num": "L3324-4", "#text": "Code du travail - art. L3324-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649409", "@num": "L442-1", "#text": "Code du travail - art. L442-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649436", "@num": "L442-13", "#text": "Code du travail - art. L442-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649929", "@num": "L442-15", "#text": "Code du travail - art. L442-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650053", "@num": "L442-18", "#text": "Code du travail - art. L442-18 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649900", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649905", "@num": "L442-6", "#text": "Code du travail - art. L442-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649425", "@num": "L442-8", "#text": "Code du travail - art. L442-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810201", "@num": "R442-14", "#text": "Code du travail - art. R442-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810044", "@num": "R442-2", "#text": "Code du travail - art. R442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810248", "@num": "R442-33", "#text": "Code du travail - art. R442-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810250", "@num": "R442-35", "#text": "Code du travail - art. R442-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810326", "@num": "R443-1-1", "#text": "Code du travail - art. R443-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170388", "@fin": "2008-05-01", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154198", "@fin": "2008-05-01", "#text": "Chapitre II : Participation des salariés aux résultats de 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649415", "@fin": "1986-10-23", "@num": "L442-2", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649416", "@fin": "1997-01-01", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649417", "@fin": "2001-02-20", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649418", "@fin": "2004-05-05", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649419", "@fin": "2004-08-11", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649420", "@fin": "2006-12-31", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649421", "@fin": "2008-05-01", "@num": "L442-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les entreprises mentionnées à l'article L. 442-1, une réserve spéciale de participation des salariés doit être constituée comme suit :
\n
1. Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé au taux de droit commun de l'impôt sur le revenu ou aux taux de l'impôt sur les sociétés prévus au deuxième alinéa et au b (1), du I de l'article 219 du code général des impôts. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu, est déterminé dans les conditions fixées par décret en Conseil d'Etat ;
\n
2. Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;
\n
3. Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 442-8 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré ;
\n
4. La réserve spéciale de participation des salariés est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées conformément aux dispositions des alinéas 2 et 3 ci-dessus le rapport des salaires à la valeur ajoutée de l'entreprise.
\n
Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 442-1. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et aux sociétés filiales. Il détermine, en outre, le mode de calcul de la réserve spéciale de participation pour les entreprises situées dans des zones franches et exonérées d'impôt sur le revenu ou d'impôt sur les sociétés.
" } }, "LEGIARTI000006649421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006649421", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649421.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L02AXXAG" } }, "NOTA": { "CONTENU": "
Loi 2006-1770 du 30 décembre 2006 art. 10 III : la modification insérée par l'article 10 I 1° d) de la présente loi est applicable à compter du 1er janvier 2008.
\n
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n

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

" }, "LIENS": { "LIEN": [ { "#text": "CGI 219, 44 sexies, 44 sexies A, 44 septies, 44 octies, 44 octies A, 44 undecies, 208 C, 217 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000002471927", "@num": "62", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 62, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@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": "LEGIARTI000025559902", "@num": "36", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000029321060", "@num": "35", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006273361", "@num": "6", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006519798", "@num": "5", "#text": "Loi n°2004-804 du 9 août 2004 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006522238", "@num": "39", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006659211", "@num": "10", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 10 () 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": "LEGIARTI000018090953", "@num": "5", "#text": "LOI n°2008-111 du 8 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "LEGIARTI000026429213", "#text": "Arrêté du 29 août 2012 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026426092", "@nortexte": "BUDE1228984A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-29" }, { "@id": "LEGIARTI000006308894", "@num": "231 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis DA (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309051", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743834", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. 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L3324-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649409", "@num": "L442-1", "#text": "Code du travail - art. L442-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649436", "@num": "L442-13", "#text": "Code du travail - art. L442-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649929", "@num": "L442-15", "#text": "Code du travail - art. L442-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650053", "@num": "L442-18", "#text": "Code du travail - art. L442-18 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649900", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649905", "@num": "L442-6", "#text": "Code du travail - art. L442-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649425", "@num": "L442-8", "#text": "Code du travail - art. L442-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810201", "@num": "R442-14", "#text": "Code du travail - art. R442-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810044", "@num": "R442-2", "#text": "Code du travail - art. R442-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810248", "@num": "R442-33", "#text": "Code du travail - art. R442-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810250", "@num": "R442-35", "#text": "Code du travail - art. R442-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810326", "@num": "R443-1-1", "#text": "Code du travail - art. R443-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170388", "@fin": "2008-05-01", "#text": "Section 1 : Régime obligatoire dans les entreprises de cinquante salariés et plus", "@debut": "2001-02-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154198", "@fin": "2008-05-01", "#text": "Chapitre II : Participation des salariés aux résultats de 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649415", "@fin": "1986-10-23", "@num": "L442-2", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649416", "@fin": "1997-01-01", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649417", "@fin": "2001-02-20", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649418", "@fin": "2004-05-05", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649419", "@fin": "2004-08-11", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649420", "@fin": "2006-12-31", "@num": "L442-2", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649421", "@fin": "2008-05-01", "@num": "L442-2", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les entreprises mentionnées à l'article L. 442-1, une réserve spéciale de participation des salariés doit être constituée comme suit :
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1. Les sommes affectées à cette réserve spéciale sont, après clôture des comptes de l'exercice, calculées sur le bénéfice réalisé en France métropolitaine et dans les départements d'outre-mer, tel qu'il est retenu pour être imposé à l'impôt sur le revenu ou aux taux de l'impôt sur les sociétés prévus au deuxième alinéa et au b du I de l'article 219 du code général des impôts et majoré des bénéfices exonérés en application des dispositions des articles 44 sexies, 44 sexies A, 44 septies, 44 octies, 44 octies A, 44 undecies, 208 C et 217 bis du code général des impôts sans que, pour les entreprises qui n'ont pas conclu d'accord de participation conformément à l'article L. 442-6, ce bénéfice puisse être diminué des déficits constatés au cours des exercices antérieurs de plus de cinq ans à l'exercice en cours. Ce bénéfice est diminué de l'impôt correspondant qui, pour les entreprises soumises à l'impôt sur le revenu, est déterminé dans les conditions fixées par décret en Conseil d'Etat ;
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2. Une déduction représentant la rémunération au taux de 5 p. 100 des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;
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3. Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 442-8 ci-après. Si cette provision est rapportée au bénéfice imposable d'un exercice déterminé, son montant est exclu, pour le calcul de la réserve de participation, du bénéfice net à retenir au titre de l'exercice au cours duquel ce rapport a été opéré ;
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4. La réserve spéciale de participation des salariés est égale à la moitié du chiffre obtenu en appliquant au résultat des opérations effectuées conformément aux dispositions des alinéas 2 et 3 ci-dessus le rapport des salaires à la valeur ajoutée de l'entreprise.
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Un décret en Conseil d'Etat précise la définition des éléments mentionnés au présent article, notamment le mode de calcul, éventuellement forfaitaire, de la réduction opérée au titre de l'impôt sur le revenu ainsi que les modalités suivant lesquelles sont appréciés les effectifs des entreprises pour l'application de l'article L. 442-1. Il fixe également les conditions dans lesquelles le présent chapitre est appliqué aux sociétés mères et aux sociétés filiales.
" } }, "LEGIARTI000006902993": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3322-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-05", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006902993", "URL": "article/LEGI/ARTI/00/00/06/90/29/LEGIARTI000006902993.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3322L0020XX0A" } }, "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.
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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.
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Les entreprises employant habituellement cinquante salariés et plus garantissent le droit de leurs salariés à participer aux résultats de l'entreprise. Il en va de même pour les entreprises constituant une unité économique et sociale de cinquante salariés et plus reconnue dans les conditions prévues à l'article L. 2322-4.

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La base, les modalités de calcul, ainsi que les modalités d'affectation et de gestion de la participation sont fixées par accord dans les conditions prévues par le présent titre.

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Le salarié d'un groupement d'employeurs peut bénéficier du dispositif de participation mis en place dans chacune des entreprises adhérentes du groupement auprès de laquelle il est mis à disposition dans des conditions fixées par décret.

" } }, "LEGIARTI000025578795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3322-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025578795", "URL": "article/LEGI/ARTI/00/00/25/57/87/LEGIARTI000025578795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000025555092", "@num": "43", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 43", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@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": "LEGIARTI000031012057", "@num": "L137-16", "#text": "Code de la sécurité sociale. - art. L137-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042049771", "@num": "R5343-23", "#text": "Code des transports - art. R5343-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901927", "@num": "L2322-4", "#text": "Code du travail - art. L2322-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902999", "@num": "L3322-8", "#text": "Code du travail - art. L3322-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870513", "@num": "L3324-8", "#text": "Code du travail - art. L3324-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649413", "@num": "L442-1", "#text": "Code du travail - art. L442-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031588595", "@num": "R3322-1", "#text": "Code du travail - art. R3322-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-1 alinéa 1 début et alinéa 4 début", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189685", "@fin": "2999-01-01", "#text": "Section 1 : Mise en place dans l'entreprise.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178045", "@fin": "2999-01-01", "#text": "Chapitre II : Mise en place de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160767", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@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": "LEGIARTI000006902993", "@fin": "2008-12-05", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870476", "@fin": "2012-03-24", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025578795", "@fin": "2015-08-08", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031012130", "@fin": "2019-01-01", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038613208", "@fin": "2999-01-01", "@num": "L3322-2", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les entreprises employant habituellement au moins cinquante salariés garantissent le droit de leurs salariés à participer aux résultats de l'entreprise. Il en va de même pour les entreprises constituant une unité économique et sociale d'au moins cinquante salariés reconnue dans les conditions prévues à l'article L. 2322-4.

\n
\n
\n

La base, les modalités de calcul, ainsi que les modalités d'affectation et de gestion de la participation sont fixées par accord dans les conditions prévues par le présent titre.

Le salarié d'un groupement d'employeurs peut bénéficier du dispositif de participation mis en place dans chacune des entreprises adhérentes du groupement auprès de laquelle il est mis à disposition dans des conditions fixées par décret.

\n
" } }, "LEGIARTI000031012130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3322-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031012130", "URL": "article/LEGI/ARTI/00/00/31/01/21/LEGIARTI000031012130.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000030982160", "@num": "158", "#text": "LOI n°2015-990 du 6 août 2015 - art. 158", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@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": "LEGIARTI000031012057", "@num": "L137-16", "#text": "Code de la sécurité sociale. - art. L137-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042049771", "@num": "R5343-23", "#text": "Code des transports - art. R5343-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901927", "@num": "L2322-4", "#text": "Code du travail - art. L2322-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902999", "@num": "L3322-8", "#text": "Code du travail - art. L3322-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870513", "@num": "L3324-8", "#text": "Code du travail - art. L3324-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649413", "@num": "L442-1", "#text": "Code du travail - art. L442-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031588595", "@num": "R3322-1", "#text": "Code du travail - art. R3322-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-1 alinéa 1 début et alinéa 4 début", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189685", "@fin": "2999-01-01", "#text": "Section 1 : Mise en place dans l'entreprise.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178045", "@fin": "2999-01-01", "#text": "Chapitre II : Mise en place de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160767", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@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": "LEGIARTI000006902993", "@fin": "2008-12-05", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870476", "@fin": "2012-03-24", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025578795", "@fin": "2015-08-08", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031012130", "@fin": "2019-01-01", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038613208", "@fin": "2999-01-01", "@num": "L3322-2", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les entreprises employant habituellement au moins cinquante salariés pendant douze mois, consécutifs ou non, au cours des trois derniers exercices, garantissent le droit de leurs salariés à participer aux résultats de l'entreprise au titre du troisième exercice. Il en va de même pour les entreprises constituant une unité économique et sociale d'au moins cinquante salariés reconnue dans les conditions prévues à l'article L. 2322-4.

\n
\n
\n
\n

La base, les modalités de calcul, ainsi que les modalités d'affectation et de gestion de la participation sont fixées par accord dans les conditions prévues par le présent titre.

\n
\n

\n
" } }, "LEGIARTI000038613208": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3322-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038613208", "URL": "article/LEGI/ARTI/00/00/38/61/32/LEGIARTI000038613208.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du VII de l'article 155 de la loi n° 2019-486 du 22 mai 2019, ces dispositions entrent en vigueur le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024410297", "@num": "1", "#text": "LOI n° 2011-894 du 28 juillet 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024409075", "@nortexte": "BCRX1112185L", "@numtexte": "2011-894", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-28" }, { "@id": "LEGIARTI000042656580", "@num": "155", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 155 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@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": "LEGIARTI000031012057", "@num": "L137-16", "#text": "Code de la sécurité sociale. - art. L137-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042049771", "@num": "R5343-23", "#text": "Code des transports - art. R5343-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901858", "@num": "L2313-8", "#text": "Code du travail - art. L2313-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902999", "@num": "L3322-8", "#text": "Code du travail - art. L3322-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870513", "@num": "L3324-8", "#text": "Code du travail - art. L3324-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649413", "@num": "L442-1", "#text": "Code du travail - art. L442-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031588595", "@num": "R3322-1", "#text": "Code du travail - art. R3322-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-1 alinéa 1 début et alinéa 4 début", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189685", "@fin": "2999-01-01", "#text": "Section 1 : Mise en place dans l'entreprise.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178045", "@fin": "2999-01-01", "#text": "Chapitre II : Mise en place de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160767", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@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": "LEGIARTI000006902993", "@fin": "2008-12-05", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870476", "@fin": "2012-03-24", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025578795", "@fin": "2015-08-08", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031012130", "@fin": "2019-01-01", "@num": "L3322-2", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038613208", "@fin": "2999-01-01", "@num": "L3322-2", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises employant au moins cinquante salariés garantissent le droit de leurs salariés à participer aux résultats de l'entreprise. Il en va de même pour les entreprises constituant une unité économique et sociale mentionnée à l'article L. 2313-8 et composée d'au moins cinquante salariés.

La base, les modalités de calcul, ainsi que les modalités d'affectation et de gestion de la participation sont fixées par accord dans les conditions prévues par le présent titre.

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\n
\nI. à II. - A abrogé les dispositions suivantes :

- Code du travail\n
\n Art. L3322-4-1, Art. L3322-8\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code du travail\n
\n Art. L3313-3, Art. L3345-2, Art. L3345-3\n
\n

III. - Les dispositions du présent article sont applicables aux accords et règlements déposés à compter du 1er septembre 2021.

\n
\n

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"LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000025578795", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031012130", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006649417", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649419", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006902993", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042624446", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006902999", "typelien": "ABROGE" } ], "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", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { 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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", 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"@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 janvier 2024 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "JORFARTI000049010815", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "KALIARTI000026976315", "@num": "1er", "#text": "Avenant n° 159 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976309", "@nortexte": "AGRS1297190M", "@numtexte": "159", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "LEGIARTI000006797849", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. L421-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797853", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797890", "@num": "L422-1", "#text": "Code de l'action sociale et des familles - art. L422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797900", "@num": "L422-4", "#text": "Code de l'action sociale et des familles - art. L422-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798025", "@num": "L423-1", "#text": "Code de l'action sociale et des familles - art. L423-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798036", "@num": "L423-10", "#text": "Code de l'action sociale et des familles - art. L423-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798037", "@num": "L423-11", "#text": "Code de l'action sociale et des familles - art. L423-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798038", "@num": "L423-12", "#text": "Code de l'action sociale et des familles - art. L423-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798040", "@num": "L423-13", "#text": "Code de l'action sociale et des familles - art. L423-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798041", "@num": "L423-14", "#text": "Code de l'action sociale et des familles - art. L423-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798042", "@num": "L423-15", "#text": "Code de l'action sociale et des familles - art. L423-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798043", "@num": "L423-16", "#text": "Code de l'action sociale et des familles - art. L423-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798044", "@num": "L423-17", "#text": "Code de l'action sociale et des familles - art. L423-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798045", "@num": "L423-18", "#text": "Code de l'action sociale et des familles - art. L423-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798047", "@num": "L423-19", "#text": "Code de l'action sociale et des familles - art. L423-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798026", "@num": "L423-2", "#text": "Code de l'action sociale et des familles - art. L423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798048", "@num": "L423-20", "#text": "Code de l'action sociale et des familles - art. L423-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798049", "@num": "L423-21", "#text": "Code de l'action sociale et des familles - art. L423-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798050", "@num": "L423-22", "#text": "Code de l'action sociale et des familles - art. L423-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798051", "@num": "L423-23", "#text": "Code de l'action sociale et des familles - art. L423-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798052", "@num": "L423-24", "#text": "Code de l'action sociale et des familles - art. L423-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798053", "@num": "L423-25", "#text": "Code de l'action sociale et des familles - art. 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Article L3322-8 AUTONOME ABROGE, en vigueur du 01/05/2008 au 01/09/2021 (Code du travail)