{ "article": { "LEGIARTI000006903035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3325-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006903035", "URL": "article/LEGI/ARTI/00/00/06/90/30/LEGIARTI000006903035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3325L0030XX0A" } }, "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": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018533180", "@num": "D3325-5", "#text": "Code du travail - art. D3325-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613192", "@num": "L3323-5", "#text": "Code du travail - art. L3323-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044990528", "@num": "L3324-1", "#text": "Code du travail - art. L3324-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649429", "@num": "L442-8", "#text": "Code du travail - art. L442-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-8 III", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178048", "@fin": "2999-01-01", "#text": "Chapitre V : Régime social et fiscal 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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006903035", "@fin": "2999-01-01", "@num": "L3325-3", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les conditions dans lesquelles les entreprises peuvent constituer en franchise d'impôt une provision pour investissement sont fixées par le code général des impôts.
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" } }, "LEGIARTI000006649425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1986-10-23", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006649425", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649425.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L08AXXAA" } }, "NOTA": { "CONTENU": "

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" }, "LIENS": { "LIEN": [ { "#text": "CGI 157-16 et 163", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V) JORF 23 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316089", "@num": "14", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 14 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323053", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323162", "@num": "29", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 29 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006314215", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006658767", "@num": "7", "#text": "Loi n°2001-152 du 19 février 2001 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "CITATION", "@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": "LEGIARTI000006740237", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006903005", "@num": "L3323-4", "#text": "Code du travail - art. L3323-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903028", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903034", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903035", "@num": "L3325-3", "#text": "Code du travail - art. L3325-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903036", "@num": "L3325-4", "#text": "Code du travail - art. L3325-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649923", "@num": "L442-12", "#text": "Code du travail - art. L442-12 (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": "LEGIARTI000006649924", "@num": "L442-15", "#text": "Code du travail - art. L442-15 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649421", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649890", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (Ab)", "@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": "LEGIARTI000006649906", "@num": "L442-7", "#text": "Code du travail - art. L442-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650078", "@num": "L444-6", "#text": "Code du travail - art. L444-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810061", "@num": "R442-24", "#text": "Code du travail - art. R442-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810244", "@num": "R442-30", "#text": "Code du travail - art. R442-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810177", "@num": "R442-6", "#text": "Code du travail - art. R442-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3325-1, L3325-2, L3325-3, L3323-4, L3325-4, R3323-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-7, L442-5 PAR. 3 ET 2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573825", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 7", "@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": "LEGIARTI000006649425", "@fin": "1986-10-23", "@num": "L442-8", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649426", "@fin": "2000-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649427", "@fin": "2001-02-20", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649428", "@fin": "2006-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649429", "@fin": "2008-05-01", "@num": "L442-8", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.- Les sommes portées à la réserve spéciale de participation au cours d'un exercice sont déductibles pour l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu des personnes physiques exigible au titre de cet exercice.
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Elles ne sont pas soumises au versement forfaitaire prévu à l'article 231 du code général des impôts et ne sont pas prises en considération pour l'application de la législation du travail et de la sécurité sociale.
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II.- Les sommes revenant aux salariés au titre de la participation ne sont pas soumises à l'impôt sur le revenu des personnes physiques .
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Les revenus provenant des sommes attribuées aux salariés au titre de la participation ne sont pas soumis à l'impôt sur le revenu s'ils reçoivent la même affectation que ces sommes. Ils se trouvent alors frappés de la même indisponibilité que ces dernières et ne sont définitivement exonérés qu'à l'expiration de la période d'indisponibilité correspondante.
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Après l'expiration de la période d'indisponibilité visée à l'article L. 442-7, l'exonération est toutefois maintenue pour les revenus provenant des sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement étrangers à l'entreprise au sens de l'article L. 442-5 (3.) tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
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Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des organismes de placement visés à l'article L. 442-5 (3.) les sommes initialement investies dans l'entreprise conformément aux dispositions de l'article L. 442-5 (2.).
\n
" } }, "LEGIARTI000006649426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1994-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006649426", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L08AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316089", "@num": "14", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 14 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323053", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323162", "@num": "29", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 29 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006314215", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@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": "LEGIARTI000006658767", "@num": "7", "#text": "Loi n°2001-152 du 19 février 2001 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "CITATION", "@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": "LEGIARTI000006740237", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. 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R442-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810244", "@num": "R442-30", "#text": "Code du travail - art. R442-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810177", "@num": "R442-6", "#text": "Code du travail - art. R442-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3325-1, L3325-2, L3325-3, L3323-4, L3325-4, R3323-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573825", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 7", "@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": "LEGIARTI000006649425", "@fin": "1986-10-23", "@num": "L442-8", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649426", "@fin": "2000-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649427", "@fin": "2001-02-20", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649428", "@fin": "2006-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649429", "@fin": "2008-05-01", "@num": "L442-8", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sommes portées à la réserve spéciale de participation au cours d'un exercice sont déductibles pour l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu exigible au titre de l'exercice au cours duquel elles sont réparties entre les salariés.
\n
Elles ne sont pas soumises à la taxe sur les salaires prévue à l'article 231 du code général des impôts et ne sont pas prises en considération pour l'application de la législation du travail et de la sécurité sociale.
\n
II. - Les sommes revenant aux salariés au titre de la participation sont exonérées d'impôt sur le revenu.
\n
Sous réserve de ce qui est dit au dernier alinéa du présent paragraphe, cette exonération porte seulement sur la moitié des sommes en cause lorsque la durée de l'indisponibilité a été fixée à trois ans.
\n
Les revenus provenant des sommes attribuées au titre de la participation et recevant la même affectation qu'elles, sont exonérés dans les mêmes conditions. Ils se trouvent alors frappés de la même indisponibilité que ces sommes et sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante.
\n
Après l'expiration de la période d'indisponibilité, l'exonération est toutefois maintenue pour les revenus provenant de sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement extérieurs à l'entreprise tels que ceux-ci sont énumérés au 4° de l'article L. 442-5, tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
\n
Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des organismes de placement mentionnés au 4° de l'article L. 442-5 les sommes initialement investies dans l'entreprise conformément aux dispositions du 3° de cet article.
\n
Cette exonération est également maintenue dans les mêmes conditions lorsque ces mêmes sommes sont retirées par les salariés pour être affectées à la constitution du capital d'une société ayant pour objet exclusif de racheter tout ou partie du capital de leur entreprise dans les conditions prévues à l'article 83 bis du code général des impôts.
\n
Les sommes qui sont reçues dans le cadre d'un accord prévoyant une période d'indisponibilité de trois ans, et qui sont, à la demande des salariés, affectées à un plan d'épargne d'entreprise dans les conditions prévues à l'avant-dernier alinéa de l'article L. 442-5 sont exonérées d'impôt sur le revenu. Les dispositions de l'article L. 443-6 sont alors applicables.
\n
III. - Les conditions dans lesquelles les entreprises peuvent constituer en franchise d'impôt une provision pour investissement sont fixées par le code général des impôts.
\n
IV. - Pour ouvrir droit aux exonérations prévues au présent article, les accords de participation doivent avoir été déposés à la direction départementale du travail et de l'emploi du lieu où ils ont été conclus.
" } }, "LEGIARTI000006649427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-02-20", "DATE_DEBUT": "2000-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006649427", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L08AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316089", "@num": "14", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 14 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323053", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323162", "@num": "29", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 29 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006314215", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006320791", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006658767", "@num": "7", "#text": "Loi n°2001-152 du 19 février 2001 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "CITATION", "@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": "LEGIARTI000006740237", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006903005", "@num": "L3323-4", "#text": "Code du travail - art. L3323-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903028", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903034", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903035", "@num": "L3325-3", "#text": "Code du travail - art. L3325-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903036", "@num": "L3325-4", "#text": "Code du travail - art. L3325-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649923", "@num": "L442-12", "#text": "Code du travail - art. L442-12 (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": "LEGIARTI000006649421", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649890", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@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": "LEGIARTI000006649941", "@num": "L443-6", "#text": "Code du travail - art. L443-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650078", "@num": "L444-6", "#text": "Code du travail - art. L444-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810061", "@num": "R442-24", "#text": "Code du travail - art. R442-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810244", "@num": "R442-30", "#text": "Code du travail - art. R442-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810177", "@num": "R442-6", "#text": "Code du travail - art. R442-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3325-1, L3325-2, L3325-3, L3323-4, L3325-4, R3323-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573825", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 7", "@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": "LEGIARTI000006649425", "@fin": "1986-10-23", "@num": "L442-8", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649426", "@fin": "2000-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649427", "@fin": "2001-02-20", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649428", "@fin": "2006-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649429", "@fin": "2008-05-01", "@num": "L442-8", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sommes portées à la réserve spéciale de participation au cours d'un exercice sont déductibles pour l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu exigible au titre de l'exercice au cours duquel elles sont réparties entre les salariés.
\n
Elles ne sont pas prises en considération pour l'application de la législation du travail et de la sécurité sociale.
\n
II. - Les sommes revenant aux salariés au titre de la participation sont exonérées d'impôt sur le revenu.
\n
Sous réserve de ce qui est dit au dernier alinéa du présent paragraphe, cette exonération porte seulement sur la moitié des sommes en cause lorsque la durée de l'indisponibilité a été fixée à trois ans.
\n
Les revenus provenant des sommes attribuées au titre de la participation et recevant la même affectation qu'elles, sont exonérés dans les mêmes conditions. Ils se trouvent alors frappés de la même indisponibilité que ces sommes et sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante.
\n
Après l'expiration de la période d'indisponibilité, l'exonération est toutefois maintenue pour les revenus provenant de sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement extérieurs à l'entreprise tels que ceux-ci sont énumérés au 4° de l'article L. 442-5, tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
\n
Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des organismes de placement mentionnés au 4° de l'article L. 442-5 les sommes initialement investies dans l'entreprise conformément aux dispositions du 3° de cet article.
\n
Cette exonération est également maintenue dans les mêmes conditions lorsque ces mêmes sommes sont retirées par les salariés pour être affectées à la constitution du capital d'une société ayant pour objet exclusif de racheter tout ou partie du capital de leur entreprise dans les conditions prévues à l'article 83 bis du code général des impôts.
\n
Les sommes qui sont reçues dans le cadre d'un accord prévoyant une période d'indisponibilité de trois ans, et qui sont, à la demande des salariés, affectées à un plan d'épargne d'entreprise dans les conditions prévues à l'avant-dernier alinéa de l'article L. 442-5 sont exonérées d'impôt sur le revenu. Les dispositions de l'article L. 443-6 sont alors applicables.
\n
III. - Les conditions dans lesquelles les entreprises peuvent constituer en franchise d'impôt une provision pour investissement sont fixées par le code général des impôts.
\n
IV. - Pour ouvrir droit aux exonérations prévues au présent article, les accords de participation doivent avoir été déposés à la direction départementale du travail et de l'emploi du lieu où ils ont été conclus.
" } }, "LEGIARTI000006649428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2001-02-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006649428", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649428.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L08AXXAD" } }, "NOTA": { "CONTENU": "
Nota : Loi 2001-152 2001-02-19 art. 7 : les dispositions du présent article demeurent applicables, dans leur rédaction antérieure à la publication de la présente loi, aux accords en vigueur à cette même date.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316089", "@num": "14", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 14 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323053", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323162", "@num": "29", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 29 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006314215", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@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": "LEGIARTI000006658767", "@num": "7", "#text": "Loi n°2001-152 du 19 février 2001 - art. 7 (V) JORF 20 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "LEGIARTI000006658767", "@num": "7", "#text": "Loi n°2001-152 du 19 février 2001 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "CITATION", "@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": "LEGIARTI000006740237", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. 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L3325-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903035", "@num": "L3325-3", "#text": "Code du travail - art. L3325-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903036", "@num": "L3325-4", "#text": "Code du travail - art. L3325-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649923", "@num": "L442-12", "#text": "Code du travail - art. L442-12 (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": "LEGIARTI000006649421", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649890", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@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": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650078", "@num": "L444-6", "#text": "Code du travail - art. L444-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810061", "@num": "R442-24", "#text": "Code du travail - art. R442-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810244", "@num": "R442-30", "#text": "Code du travail - art. R442-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810177", "@num": "R442-6", "#text": "Code du travail - art. R442-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3325-1, L3325-2, L3325-3, L3323-4, L3325-4, R3323-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573825", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 7", "@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": "LEGIARTI000006649425", "@fin": "1986-10-23", "@num": "L442-8", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649426", "@fin": "2000-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649427", "@fin": "2001-02-20", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649428", "@fin": "2006-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649429", "@fin": "2008-05-01", "@num": "L442-8", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sommes portées à la réserve spéciale de participation au cours d'un exercice sont déductibles pour l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu exigible au titre de l'exercice au cours duquel elles sont réparties entre les salariés.
\n
Elles ne sont pas prises en considération pour l'application de la législation du travail et de la sécurité sociale.
\n
II. - Les sommes revenant aux salariés au titre de la participation sont exonérées d'impôt sur le revenu.
\n
Les revenus provenant des sommes attribuées au titre de la participation et recevant la même affectation qu'elles, sont exonérés dans les mêmes conditions. Ils se trouvent alors frappés de la même indisponibilité que ces sommes et sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante.
\n
Après l'expiration de la période d'indisponibilité, l'exonération est toutefois maintenue pour les revenus provenant de sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement extérieurs à l'entreprise tels que ceux-ci sont énumérés au 4° de l'article L. 442-5, tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
\n
Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des organismes de placement mentionnés au 4° de l'article L. 442-5 les sommes initialement investies dans l'entreprise conformément aux dispositions du 3° de cet article.
\n
Cette exonération est également maintenue dans les mêmes conditions lorsque ces mêmes sommes sont retirées par les salariés pour être affectées à la constitution du capital d'une société ayant pour objet exclusif de racheter tout ou partie du capital de leur entreprise dans les conditions prévues à l'article 83 bis du code général des impôts.
\n
III. - Les conditions dans lesquelles les entreprises peuvent constituer en franchise d'impôt une provision pour investissement sont fixées par le code général des impôts.
\n
IV. - Pour ouvrir droit aux exonérations prévues au présent article, les accords de participation doivent avoir été déposés à la direction départementale du travail et de l'emploi du lieu où ils ont été conclus.
" } }, "LEGIARTI000006649429": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L442-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006649429", "URL": "article/LEGI/ARTI/00/00/06/64/94/LEGIARTI000006649429.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X442L08AXXAE" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n
\n

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

" }, "LIENS": { "LIEN": [ { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000514726", "#text": "Décret 73-1047 1973-11-15", "@sens": "source", "@cidtexte": "JORFTEXT000000514726", "@numtexte": "73-1047", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-11-15" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316089", "@num": "14", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 14 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006323053", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323162", "@num": "29", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 29 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006314215", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006658767", "@num": "7", "#text": "Loi n°2001-152 du 19 février 2001 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "CITATION", "@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": "LEGIARTI000006659218", "@num": "17", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 17 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006659203", "@num": "2", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 2 () 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": "LEGIARTI000006740237", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006903005", "@num": "L3323-4", "#text": "Code du travail - art. L3323-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903028", "@num": "L3325-1", "#text": "Code du travail - art. L3325-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903034", "@num": "L3325-2", "#text": "Code du travail - art. L3325-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903035", "@num": "L3325-3", "#text": "Code du travail - art. L3325-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903036", "@num": "L3325-4", "#text": "Code du travail - art. L3325-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649923", "@num": "L442-12", "#text": "Code du travail - art. L442-12 (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": "LEGIARTI000006649421", "@num": "L442-2", "#text": "Code du travail - art. L442-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649890", "@num": "L442-4", "#text": "Code du travail - art. L442-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649895", "@num": "L442-5", "#text": "Code du travail - art. L442-5 (M)", "@sens": "source", "@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": "LEGIARTI000017845050", "@num": "L444-12", "#text": "Code du travail - art. L444-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650078", "@num": "L444-6", "#text": "Code du travail - art. L444-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810061", "@num": "R442-24", "#text": "Code du travail - art. R442-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810244", "@num": "R442-30", "#text": "Code du travail - art. R442-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810177", "@num": "R442-6", "#text": "Code du travail - art. R442-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3325-1, L3325-2, L3325-3, L3323-4, L3325-4, R3323-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573825", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1967-08-17 ART. 7", "@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": "LEGIARTI000006649425", "@fin": "1986-10-23", "@num": "L442-8", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649426", "@fin": "2000-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "1994-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649427", "@fin": "2001-02-20", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649428", "@fin": "2006-12-31", "@num": "L442-8", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006649429", "@fin": "2008-05-01", "@num": "L442-8", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sommes portées à la réserve spéciale de participation au cours d'un exercice sont déductibles pour l'assiette de l'impôt sur les sociétés ou de l'impôt sur le revenu exigible au titre de l'exercice au cours duquel elles sont réparties entre les salariés.
\n
Elles ne sont pas prises en considération pour l'application de la législation du travail et de la sécurité sociale.
\n
II. - Les sommes revenant aux salariés au titre de la participation sont exonérées d'impôt sur le revenu.
\n
Les revenus provenant des sommes attribuées au titre de la participation et recevant la même affectation qu'elles, sont exonérés dans les mêmes conditions. Ils se trouvent alors frappés de la même indisponibilité que ces sommes et sont définitivement exonérés à l'expiration de la période d'indisponibilité correspondante.
\n
Après l'expiration de la période d'indisponibilité, l'exonération est toutefois maintenue pour les revenus provenant de sommes utilisées pour acquérir des actions de l'entreprise ou versées à des organismes de placement extérieurs à l'entreprise tels que ceux mentionnés au 1° de l'article L. 442-5, tant que les salariés ne demandent pas la délivrance des droits constitués à leur profit.
\n
Cette exonération est maintenue dans les mêmes conditions dans le cas où les salariés transfèrent sans délai au profit des organismes de placement mentionnés au 1° de l'article L. 442-5 les sommes initialement investies dans l'entreprise conformément aux dispositions du 2° de cet article.
\n
Cette exonération est également maintenue dans les mêmes conditions lorsque ces mêmes sommes sont retirées par les salariés pour être affectées à la constitution du capital d'une société ayant pour objet exclusif de racheter tout ou partie du capital de leur entreprise dans les conditions prévues à l'article 83 bis du code général des impôts.
\n
III. - Les conditions dans lesquelles les entreprises peuvent constituer en franchise d'impôt une provision pour investissement sont fixées par le code général des impôts.
\n
IV. - Pour ouvrir droit aux exonérations prévues au présent article, les accords de participation doivent avoir été déposés à la direction départementale du travail et de l'emploi du lieu où ils ont été conclus.
\n
V. - Les dispositions du présent article sont applicables au supplément de réserve spéciale de participation visé à l'article L. 444-12.
" } }, "LEGIARTI000006903009": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-05", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006903009", "URL": "article/LEGI/ARTI/00/00/06/90/30/LEGIARTI000006903009.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3323L0050XX0A" } }, "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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La réserve spéciale de participation des salariés est 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, à Saint-Barthélemy et à Saint-Martin, 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. 3324-2, 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 déterminées par décret en Conseil d'Etat ;
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2° Une déduction représentant la rémunération au taux de 5 % 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. 3325-3. 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 1° et 2° le rapport des salaires à la valeur ajoutée de l'entreprise.
" } }, "LEGIARTI000018533180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D3325-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018533180", "URL": "article/LEGI/ARTI/00/00/18/53/31/LEGIARTI000018533180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0800001A", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006295421", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309047", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903035", "@num": "L3325-3", "#text": "Code du travail - art. L3325-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810062", "@num": "R442-24", "#text": "Code du travail - art. R442-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R442-24 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533190", "@fin": "2999-01-01", "#text": "Chapitre V : Régime social et fiscal de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533354", "@fin": "2999-01-01", "#text": "Titre II : Participation aux résultats de l'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533417", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018533180", "@fin": "2999-01-01", "@num": "D3325-5", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La constitution en franchise d'impôt de la provision pour investissement prévue à l'article L. 3325-3 et au II de l'article 237 bis A du code général des impôts est subordonnée au respect des dispositions prévues à l'article 171 bis de l'annexe II au code général des impôts.

" } }, "LEGIARTI000019870404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2008-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000019870404", "URL": "article/LEGI/ARTI/00/00/19/87/04/LEGIARTI000019870404.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1258 du 3 décembre 2008 article 4 VIII : Les I à V du présent article sont applicables aux droits à participation des salariés aux résultats de l'entreprise attribués au titre des exercices clos après la promulgation de la présente loi.

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R3324-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195823", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions applicables en l'absence d'accord.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189688", "@fin": "2999-01-01", "#text": "Section 2 : Régime des accords", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178046", "@fin": "2999-01-01", "#text": "Chapitre III : Contenu et régime des accords", "@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": "LEGIARTI000006903009", "@fin": "2008-12-05", "@num": "L3323-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019870404", "@fin": "2019-05-24", "@num": "L3323-5", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038613192", "@fin": "2999-01-01", "@num": "L3323-5", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque, dans un délai d'un an suivant la clôture de l'exercice au titre duquel sont nés les droits des salariés, un accord de participation n'a pas été conclu, cette situation est constatée par l'inspecteur du travail et les dispositions du 2° de l'article L. 3323-2 sont applicables.

Les sommes ainsi attribuées aux salariés sont versées à des comptes courants qui, sous réserve des cas prévus par décret en application de l'article L. 3324-10, sont bloqués pour huit ans, sauf si le salarié demande le versement de tout ou partie des sommes correspondantes dans des conditions fixées par décret. La demande peut être présentée à l'occasion de chaque versement effectué au titre de la répartition de la réserve spéciale de participation. Les sommes précitées, versées à des comptes courants, portent intérêt à un taux fixé par arrêté du ministre chargé du budget et de l'économie.

La provision pour investissement prévue à l'article L. 3325-3 ne peut être constituée.

" } }, "LEGIARTI000025073619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025073619", "URL": "article/LEGI/ARTI/00/00/25/07/36/LEGIARTI000025073619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à la loi n° 2011-1977 du 28 décembre 2011, article 17 II, ces dispositions s'appliquent à compter des exercices ouverts à partir du 21 septembre 2011.

La réserve spéciale de participation des salariés est constituée comme suit :

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, à Saint-Barthélemy et à Saint-Martin, 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 et 208 C 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 déterminées par décret en Conseil d'Etat (1) ;

2° Une déduction représentant la rémunération au taux de 5 % des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;

3° Le bénéfice net est augmenté du montant de la provision pour investissement prévue à l'article L. 3325-3. 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 ;

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 1° et 2° le rapport des salaires à la valeur ajoutée de l'entreprise.

" } }, "LEGIARTI000035902467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3324-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035902467", "URL": "article/LEGI/ARTI/00/00/35/90/24/LEGIARTI000035902467.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030084403", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000035881195", "@num": "4", "#text": "Ordonnance n°2017-1491 du 25 octobre 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035879962", "@nortexte": "MTRD1720755R", "@numtexte": "2017-1491", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-10-25" }, { "@id": "LEGIARTI000006303410", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308647", "@num": "217 bis", "#text": "Code général des impôts, CGI. - art. 217 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302397", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037456740", "@num": "D3324-1", "#text": "Code du travail - art. 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L3323-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022234912", "@num": "L3323-7", "#text": "Code du travail - art. L3323-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012101", "@num": "L3324-10", "#text": "Code du travail - art. L3324-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837096", "@num": "L3324-12", "#text": "Code du travail - art. L3324-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038667086", "@num": "L3324-2", "#text": "Code du travail - art. 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La réserve spéciale de participation des salariés est constituée comme suit :

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 en Guadeloupe, en Guyane, en Martinique, à Mayotte, à La Réunion, à Saint-Barthélemy et à Saint-Martin, 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 et 208 C 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 déterminées par décret en Conseil d'Etat ;

2° Une déduction représentant la rémunération au taux de 5 % des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;

" } }, "LEGIARTI000038613192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3323-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038613192", "URL": "article/LEGI/ARTI/00/00/38/61/31/LEGIARTI000038613192.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000031588627", "@num": "D3324-37", "#text": "Code du travail - art. D3324-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018533194", "@num": "D3324-43", "#text": "Code du travail - art. 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Les sommes attribuées aux salariés sont affectées sur un compte courant que l'entreprise doit consacrer à des investissements et, sous réserve des cas prévus par décret en application de l'article L. 3324-10, bloquées pour huit ans sauf si le salarié demande le versement de tout ou partie des sommes correspondantes dans des conditions fixées par décret. La demande peut être présentée à l'occasion de chaque versement effectué au titre de la répartition de la réserve spéciale de participation. Les sommes précitées, versées à des comptes courants, portent intérêt à un taux fixé par arrêté du ministre chargé du budget et de l'économie.

La provision pour investissement prévue à l'article L. 3325-3 ne peut être constituée.

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La réserve spéciale de participation des salariés est constituée comme suit :

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 en Guadeloupe, en Guyane, en Martinique, à Mayotte, à La Réunion, à Saint-Barthélemy et à Saint-Martin, 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 octies A, 44 undecies et 208 C 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 déterminées par décret en Conseil d'Etat ;

2° Une déduction représentant la rémunération au taux de 5 % des capitaux propres de l'entreprise est opérée sur le bénéfice net ainsi défini ;

" } } }, "article_lien": [ { "article_id": "LEGIARTI000019870404", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038613192", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006649425", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649429", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649427", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649428", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006649426", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000025073619", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044990528", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018201730", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018533180", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035902467", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006903009", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006903035", "typelien": "CITATION" } ], "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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"JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000006912059", "@num": "8", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "JORFTEXT000000888967", "#text": "Ordonnance n° 45-2339 du 13 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "LEGIARTI000006659964", "@num": "21", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 21 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659965", "@num": "22", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 22 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659966", "@num": "23", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 23 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659967", "@num": "24", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 24 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006659971", "@num": "28", "#text": "Ordonnance n°67-830 du 27 septembre 1967 - art. 28 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance n°67-830 du 27 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000331463", "#text": "Loi n°76-463 du 31 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656230", "@num": "1", "#text": "Loi n°76-463 du 31 mai 1976 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656231", "@num": "2", "#text": "Loi n°76-463 du 31 mai 1976 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656232", "@num": "3", "#text": "Loi n°76-463 du 31 mai 1976 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656233", "@num": "4", "#text": "Loi n°76-463 du 31 mai 1976 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656236", "@num": "5", "#text": "Loi n°76-463 du 31 mai 1976 - art. 5 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGITEXT000006068629", "#text": "Loi n°78-49 du 19 janvier 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273226", "@num": "1", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273227", "@num": "2", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006657630", "@num": "6", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 6 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "JORFTEXT000000704804", "#text": "Loi n° 78-49 du 19 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006659385", "@num": "26", "#text": "Ordonnance n°82-41 du 16 janvier 1982 - art. 26 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000889135", "#text": "Ordonnance n°82-41 du 16 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "LEGIARTI000006273980", "@num": "5", "#text": "Loi n°82-600 du 13 juillet 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000880222", "#text": "Loi n°82-652 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880222", "@numtexte": "82-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338622", "@num": "2", "#text": "Loi n°82-684 du 4 août 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338623", "@num": "3", "#text": "Loi n°82-684 du 4 août 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338624", "@num": "4", "#text": "Loi n°82-684 du 4 août 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000880224", "#text": "Loi n°82-684 du 4 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656109", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656111", "@num": "3", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656114", "@num": "4", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300180", "@num": "29", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 29 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300183", "@num": "30", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671241", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021367575", "@num": "18", "#text": "Décret n°88-145 du 15 février 1988 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367624", "@num": "32-4", "#text": "Décret n°88-145 du 15 février 1988 - art. 32-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367651", "@num": "41", "#text": "Décret n°88-145 du 15 février 1988 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657896", "@num": "9", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006284616", "@num": "8", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 8 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi n°99-944 du 15 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000398162", "#text": "LOI n° 2000-37 du 19 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006658123", "@num": "30", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000023280425", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000023280682", "@num": "8-5", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000017887030", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006239768", "@num": "1", "#text": "Loi n°2005-296 du 31 mars 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000810155", "#text": "Loi n°2005-296 du 31 mars 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000265767", "#text": "Loi n° 2005-843 du 26 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006398853", "@num": "20", "#text": "Loi n°2005-843 du 26 juillet 2005 - art. 20 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000452052", "#text": "Loi n° 2005-882 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006523167", "@num": "96", "#text": "Loi n°2005-882 du 2 août 2005 - art. 96 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243442", "@num": "1", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243443", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243444", "@num": "3", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000632473", "#text": "Ordonnance n°2005-893 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000458333", "#text": "LOI n° 2006-1770 du 30 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017887023", "@num": "18", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000278649", "#text": "LOI2007-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000000524023", "#text": "LOI2007-1598", "@sens": "cible", "@cidtexte": "JORFTEXT000000524023", "@nortexte": "JUSX0751922L", "@numtexte": "2007-1598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-11-13" }, { "@id": "JORFARTI000017727146", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726636", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726681", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730901", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730709", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730719", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017727249", "@num": "12", "#text": "LOI n°2007-1787 du 20 décembre 2007 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000017856496", "@num": "127", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856498", "@num": "128", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856502", "@num": "130", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856506", "@num": "132", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856513", "@num": "134", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856353", "@num": "54", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017854153", "@num": "134", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 134, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017853847", "@num": "54", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017942315", "#text": "Décision n°2007-561 DC du 17 janvier 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942314", "@nortexte": "CSCL0811205S", "@numtexte": "2007-561 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2008-01-17" }, { "@id": "LEGIARTI000017961470", "@num": "1", "#text": "LOI n°2008-67\n du 21 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017942036", "@num": "1", "#text": "LOI n°2008-67 du 21 janvier 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017958091", "#text": "Observations du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017958090", "@nortexte": "CSCL0811186X", "@typelien": "CITATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000017942354", "#text": "Saisine du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942353", "@nortexte": "CSCL0711156X", "@typelien": "CITATION", "@naturetexte": "SAISINE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121829", "@num": "12", "#text": "LOI n°2008-89 du 30 janvier 2008 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038445", "@nortexte": "MTSX0760738L", "@numtexte": "2008-89", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-30" }, { "@id": "JORFARTI000018117879", "@num": "13", "#text": "LOI n°2008-126 du 13 février 2008 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117946", "@num": "16", "#text": "LOI n°2008-126 du 13 février 2008 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117956", "@num": "17", "#text": "LOI n°2008-126 du 13 février 2008 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "LEGITEXT000018200148", "#text": "Ordonnance n°2008-205\n du 27 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFTEXT000018197750", "#text": "Ordonnance n°2008-205 du 27 février 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFARTI000018197731", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197730", "@nortexte": "MTSX0802348P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000018254380", "#text": "Décret n°2008-243 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018551882", "#text": "Décret n°2008-243 du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018255654", "#text": "Décret n°2008-244\n du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "JORFTEXT000018254394", "#text": "Décret n°2008-244 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559060", "@num": "4", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557016", "@num": "1", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557562", "@num": "4", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559627", "@num": "3", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018556563", "@num": "3", "#text": "Décret n°2008-295 du 1er avril 2008 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018656006", "@num": "unique", "#text": "LOI n°2008-350 du 16 avril 2008 - art. unique., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656005", "@nortexte": "MTSX0803219L", "@numtexte": "2008-350", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "JORFARTI000018656010", "@num": "1", "#text": "LOI n°2008-351 du 16 avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656009", "@nortexte": "MTSX0807748L", "@numtexte": "2008-351", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "LEGITEXT000019200131", "#text": "Ordonnance n°2008-697 \n du 11 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFARTI000019724000", "#text": "Avis du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723997", "@nortexte": "PRMX0803093V", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000019907088", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907087", "@nortexte": "MENJ0824150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000021446832", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021446831", "@nortexte": "IOCB0919573P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000024389102", "@num": "1", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFARTI000024389049", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "KALIARTI000026976430", "@num": "1er", "#text": "Avenant n° 70 du 11 juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976428", "@nortexte": "AGRS1297191M", "@numtexte": "70", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-11" }, { "@id": "KALIARTI000026976393", "@num": "1er", "#text": "Avenant n° 76 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976391", "@nortexte": "AGRS1297192M", "@numtexte": "76", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "JORFARTI000030960485", "#text": "DÉCISION n°2015-479 QPC du 31 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030960484", "@nortexte": "CSCX1518919S", "@numtexte": "2015-479 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000031085266", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000030987309", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000031502615", "#text": "DÉCISION n°2015-497 QPC du 20 novembre 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031502614", "@nortexte": "CSCX1528320S", "@numtexte": "2015-497 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-11-20" }, { "@id": "JORFARTI000032149485", "#text": "Décision n°2015-523 QPC du 2 mars 2016 - art., v. init.", "@sens": "cible", 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L5134-54 (VD)", "@sens": "ci

Article L3325-3 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2008 (Code du travail)