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L'employeur verse chacune de ses contributions à un seul et même organisme collecteur paritaire agréé désigné par l'accord de branche dont il relève ou, à défaut, à un organisme collecteur paritaire agréé au niveau interprofessionnel.
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Par dérogation aux dispositions relatives au financement du congé individuel de formation, prévues par l'article L. 6322-37, à l'obligation de financement pour les employeurs de moins de dix salariés, prévue par les articles L. 6331-2 et L. 6331-3, et à l'obligation de financement pour les employeurs de dix salariés et plus, prévue par les articles L. 6331-9, L. 6331-14 à L. 6331-20, lorsque des employeurs occupent un ou plusieurs salariés intermittents du spectacle qui relèvent des secteurs d'activités des spectacles, de l'audiovisuel et de la production cinématographique, pour lesquels il est d'usage constant de ne pas recourir au contrat à durée indéterminée en raison de la nature de l'activité exercée et du caractère par nature temporaire de ces emplois, une convention ou un accord professionnel national étendu peut prévoir pour ce ou ces salariés intermittents une participation unique au développement de la formation professionnelle, quel que soit le nombre de salariés occupés. Cette contribution est due à compter du premier salarié intermittent.
\n
Le pourcentage de la contribution ne peut être inférieur à 2 % des rémunérations versées pendant l'année en cours. Les rémunérations sont entendues au sens des règles prévues aux chapitres premier et II du titre IV du livre II du code de la sécurité sociale.
" } }, "LEGIARTI000006904446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6355-24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-11-26", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904446", "URL": "article/LEGI/ARTI/00/00/06/90/44/LEGIARTI000006904446.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6355L0240XX0A" } }, "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.
\n

" }, "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": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904332", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904333", "@num": "L6331-56", "#text": "Code du travail - art. L6331-56 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033025233", "@num": "L6363-1", "#text": "Code du travail - art. L6363-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651770", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651768", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6322-37 à L6322-41, L6331-2, L6331-3, L6331-9, L6331-14 à L6331-20, L6331-48 à L6331-52, L6331-55, L6331-56", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178217", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions pénales.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904446", "@fin": "2009-11-26", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021341863", "@fin": "2015-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698220", "@fin": "2019-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386305", "@fin": "2022-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981883", "@fin": "2999-01-01", "@num": "L6355-24", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est punie d'un emprisonnement de cinq ans et d'une amende de 37 500 euros, toute personne qui :
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1° En qualité d'employeur, de travailleur indépendant, de membre des professions libérales et des professions non salariées a, par des moyens ou agissements frauduleux, éludé les obligations qui lui incombent en vertu des articles L. 6322-37 à L. 6322-41, L. 6331-2, L. 6331-3, L. 6331-9, L. 6331-14 à L. 6331-20, L. 6331-48 à L. 6331-52, L. 6331-55 et L. 6331-56 ;
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2° En qualité de responsable d'un organisme collecteur paritaire agréé, y compris d'un fonds d'assurance-formation, du fonds national de péréquation, a frauduleusement utilisé les fonds collectés dans des conditions non conformes aux dispositions légales régissant l'utilisation de ces fonds.
" } }, "LEGIARTI000018522816": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-09-25", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522816", "URL": "article/LEGI/ARTI/00/00/18/52/28/LEGIARTI000018522816.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": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904343", "@num": "L6332-2", "#text": "Code du travail - art. L6332-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522928", "@num": "R6331-16", "#text": "Code du travail - art. R6331-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498384", "@num": "R6331-2", "#text": "Code du travail - art. R6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508743", "@num": "R950-9", "#text": "Code du travail - art. R950-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522838", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Délivrance de l'agrément", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522840", "@fin": "2999-01-01", "#text": "Sous-section 1 : Agrément", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522842", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522816", "@fin": "2010-09-25", "@num": "R6332-11", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022850447", "@fin": "2015-01-01", "@num": "R6332-11", "@etat": "MODIFIE", "@debut": "2010-09-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029643273", "@fin": "2019-01-01", "@num": "R6332-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037934429", "@fin": "2999-01-01", "@num": "R6332-11", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les conventions de formation prévues au premier alinéa de l'article L. 6332-2 sont conclues après avis du Conseil national de la formation professionnelle tout au long de la vie.
Conformément aux dispositions des articles L. 6331-3 et R. 6331-2, les versements réalisés dans le cadre des conventions conclues en application du deuxième alinéa de l'article L. 6332-2 par les employeurs occupant moins de dix salariés ne sont pas libératoires au titre de la contribution instituée par l'article L. 6331-3.

" } }, "LEGIARTI000022850447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6332-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2010-09-25" } }, "META_COMMUN": { "ID": "LEGIARTI000022850447", "URL": "article/LEGI/ARTI/00/00/22/85/04/LEGIARTI000022850447.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022846300", "@num": "8", "#text": "Décret n°2010-1116\n du 22 septembre 2010 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000022845750", "@nortexte": "ECED1011261D", "@numtexte": "2010-1116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-22" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904343", "@num": "L6332-2", "#text": "Code du travail - art. L6332-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522928", "@num": "R6331-16", "#text": "Code du travail - art. R6331-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498384", "@num": "R6331-2", "#text": "Code du travail - art. R6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508743", "@num": "R950-9", "#text": "Code du travail - art. R950-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522838", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Délivrance de l'agrément", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522840", "@fin": "2999-01-01", "#text": "Sous-section 1 : Agrément", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522842", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522844", "@fin": "2019-01-01", "#text": "Chapitre II : Organismes collecteurs paritaires agréés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037388209", "@fin": "2999-01-01", "#text": "Chapitre II : Opérateurs de compétences", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522816", "@fin": "2010-09-25", "@num": "R6332-11", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022850447", "@fin": "2015-01-01", "@num": "R6332-11", "@etat": "MODIFIE", "@debut": "2010-09-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029643273", "@fin": "2019-01-01", "@num": "R6332-11", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037934429", "@fin": "2999-01-01", "@num": "R6332-11", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conventions de collecte prévues au premier alinéa de l'article L. 6332-2 sont conclues après avis du Conseil national de la formation professionnelle tout au long de la vie.

Conformément aux dispositions des articles L. 6331-3 et R. 6331-2, les versements réalisés dans le cadre des conventions conclues en application du deuxième alinéa de l'article L. 6332-2 par les employeurs occupant moins de dix salariés ne sont pas libératoires au titre de la contribution instituée par l'article L. 6331-3.

" } }, "LEGIARTI000028685247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000028685247", "URL": "article/LEGI/ARTI/00/00/28/68/52/LEGIARTI000028685247.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028698227", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619561", "@num": "235 ter HA", "#text": "Code général des impôts, CGI. - art. 235 ter HA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006198637", "#text": "Code du travail - Paragraphe 3 : Dépenses libératoires. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028698160", "#text": "Code du travail - Paragraphe 3 : Versement au Trésor public. (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006198639", "#text": "Code du travail - Paragraphe 5 : Report d'excédent. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698154", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698147", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904290", "@num": "L6331-13", "#text": "Code du travail - art. L6331-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904291", "@num": "L6331-14", "#text": "Code du travail - art. L6331-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904293", "@num": "L6331-16", "#text": "Code du travail - art. L6331-16 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698123", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904295", "@num": "L6331-18", "#text": "Code du travail - art. L6331-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904296", "@num": "L6331-19", "#text": "Code du travail - art. L6331-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698143", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021960446", "@num": "L6331-20", "#text": "Code du travail - art. L6331-20 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021342998", "@num": "L6331-21", "#text": "Code du travail - art. L6331-21 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904299", "@num": "L6331-22", "#text": "Code du travail - art. L6331-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904300", "@num": "L6331-23", "#text": "Code du travail - art. L6331-23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904301", "@num": "L6331-24", "#text": "Code du travail - art. L6331-24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904302", "@num": "L6331-25", "#text": "Code du travail - art. L6331-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904303", "@num": "L6331-26", "#text": "Code du travail - art. L6331-26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904304", "@num": "L6331-27", "#text": "Code du travail - art. L6331-27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904306", "@num": "L6331-29", "#text": "Code du travail - art. L6331-29 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578995", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698138", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698220", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028685181", "@fin": "2999-01-01", "#text": "Chapitre Ier : Formation professionnelle continue", "@debut": "2014-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028685188", "@fin": "2999-01-01", "#text": "TITRE Ier : FORMATION PROFESSIONNELLE ET EMPLOI", "@debut": "2014-03-07" } ] }, "@cid": "JORFTEXT000028683576", "@nor": "ETSX1400015L", "@num": "2014-288", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-288 du 5 mars 2014 relative à la formation professionnelle, à l'emploi et à la démocratie sociale (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028683576", "@c_titre_court": "LOI n° 2014-288 du 5 mars 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-288 du 5 mars 2014 relative à la formation professionnelle, à l'emploi et à la démocratie sociale (1)", "@debut": "2014-03-07", "@id_txt": "LEGITEXT000028685180", "@c_titre_court": "LOI n°2014-288 du 5 mars 2014" } ], "@date_publi": "2014-03-06", "@date_signature": "2014-03-05", "@num_parution_jo": "0055" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028685247", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028683779", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235 ter D \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235 ter DA, Art. 235 ter GA-0 bis, Art. 235 ter H ter, Art. 235 ter HA \n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L6322-37, \nArt. L6331-1, Art. L6331-2, \nArt. L6331-9, \nArt. L6331-10, Art. L6331-11, Art. L6331-17, Art. L6331-28, Art. L6331-30, \nArt. L6331-32\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nSct. Paragraphe 3 : Versement au Trésor public. \n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nArt. L6331-3, Art. L6331-31, Art. L6331-13, Art. L6331-14, Art. L6331-16, Art. L6331-18, Sct. Paragraphe 3 : Dépenses libératoires., Art. L6331-19, Art. L6331-20, Art. L6331-21, Art. L6331-22, Art. L6331-23, Art. L6331-24, Art. L6331-25, Art. L6331-26, Art. L6331-27, Sct. Paragraphe 5 : Report d'excédent., Art. L6331-29 \n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L6355-24 \n
\n

III.-Les I et II du présent article entrent en vigueur au 1er janvier 2015. Ils s'appliquent à la collecte des contributions dues au titre de l'année 2015.

IV.-Les organisations syndicales de salariés et les organisations professionnelles d'employeurs de la branche du travail temporaire ouvrent, dans le mois suivant la publication de la présente loi, des négociations visant à proposer, avant le 30 septembre 2014, l'adaptation du niveau et de la répartition de la contribution versée par les employeurs au titre de leur participation au financement de la formation professionnelle continue. Ce niveau ne peut être inférieur, en fonction de la taille des entreprises, aux niveaux prévus aux articles L. 6331-2 et L. 6331-9 du code du travail et la répartition de la contribution ne peut déroger aux parts minimales consacrées, en vertu de dispositions légales ou réglementaires, au financement du fonds paritaire de sécurisation des parcours professionnels, du congé individuel de formation et du compte personnel de formation.

V.-Les organisations syndicales de salariés et les organisations professionnelles d'employeurs des secteurs d'activités mentionnés à l'article L. 6331-55 du même code ouvrent, dans le mois suivant la publication de la présente loi, des négociations visant à proposer, avant le 30 septembre 2014, l'adaptation de la répartition de la contribution mentionnée au même article L. 6331-55 versée par les employeurs au titre de leur participation au financement de la formation professionnelle continue et qui doit contribuer notamment au financement du fonds paritaire de sécurisation des parcours professionnels, du congé individuel de formation et du compte personnel de formation.

VI.-Les organisations représentatives au niveau national des employeurs et des salariés du bâtiment et des travaux publics mentionnés à l'article L. 6331-35 dudit code ouvrent, dans le mois suivant la publication de la présente loi, des négociations visant à proposer, avant le 30 septembre 2014, l'adaptation du niveau et de la répartition de la contribution versée par les employeurs au titre de leur participation au financement de la formation professionnelle continue. Ce niveau ne peut être inférieur, en fonction de la taille des entreprises, aux niveaux prévus aux articles L. 6331-2 et L. 6331-9 du même code et la répartition de la contribution ne peut déroger aux parts minimales consacrées, en vertu de dispositions légales ou réglementaires, au financement du fonds paritaire de sécurisation des parcours professionnels, du congé individuel de formation et du compte personnel de formation. Ces négociations portent en particulier sur les conditions dans lesquelles cette contribution peut concourir au développement de la formation professionnelle initiale, notamment de l'apprentissage, et de la formation professionnelle continue dans les métiers des professions du bâtiment et des travaux publics.

" } }, "LEGIARTI000037368506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037368506", "URL": "article/LEGI/ARTI/00/00/37/36/85/LEGIARTI000037368506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000037387707", "#text": "Code du travail - Chapitre II : Dispositions spécifiques à l'appr... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387702", "#text": "Code du travail - Chapitre III : La formation professionnelle (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006178229", "#text": "Code du travail - Chapitre IV : Validation des acquis de l'expéri... 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I. à IV.-A modifié les dispositions suivantes :

-Code du travail
\nSct. Chapitre II : Dispositions spécifiques à l'apprentissage, Art. L6521-3, Sct. Chapitre III : La formation professionnelle, Sct. Section 1 : Financement de la formation professionnelle, Art. L6523-1, Art. L6523-2, Art. L6523-6-1, Sct. Section 3 ter : Comité paritaire interprofessionnel régional pour l'emploi et la formation, Art. L6523-7, Sct. Chapitre IV : Validation des acquis de l'expérience., Art. L6524-1, Art. L6523-6-2, Art. L6523-6-3 \n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nArt. L6523-5-3 \n
\n

V.-Un décret prévoit les modalités selon lesquelles, à compter du 1er janvier 2019, pour l'application à Mayotte de l'article L. 6331-3 du code du travail, est progressivement supprimé le plafond de la sécurité sociale en vigueur à Mayotte applicable au montant des rémunérations versées respectivement au titre des années 2018,2019,2020 et 2021 par l'employeur d'au moins onze salariés pour le calcul de sa participation au développement de la formation professionnelle.

\n
" } }, "LEGIARTI000037386305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6355-24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037386305", "URL": "article/LEGI/ARTI/00/00/37/38/63/LEGIARTI000037386305.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038952971", "@num": "24", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904325", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904281", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904332", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033025233", "@num": "L6363-1", "#text": "Code du travail - art. L6363-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651770", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651768", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178217", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions pénales.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904446", "@fin": "2009-11-26", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021341863", "@fin": "2015-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698220", "@fin": "2019-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386305", "@fin": "2022-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981883", "@fin": "2999-01-01", "@num": "L6355-24", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est punie de cinq ans d'emprisonnement et de 37 500 € d'amende toute personne qui :
\n
1° En qualité d'employeur, de travailleur indépendant, de membre des professions libérales et des professions non salariées, a, par des moyens ou agissements frauduleux, éludé les obligations qui lui incombent en application des articles L. 6331-1, L. 6331-3, L. 6331-5 à L. 6331-8, L. 6331-48 à L. 6331-52, L. 6331-55 et L. 6331-56 ;
\n
2° En qualité de responsable d'un opérateur de compétences ou d'un fonds d'assurance-formation, a frauduleusement utilisé les fonds reçus dans des conditions non conformes aux dispositions légales régissant l'utilisation de ces fonds.

" } }, "LEGIARTI000037387008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037387008", "URL": "article/LEGI/ARTI/00/00/37/38/70/LEGIARTI000037387008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XIV de l’article 11 de la loi n° 2019-486 du 22 mai 2019, ces dispositions sont abrogées au 1er janvier 2020.

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Les dispositions de l'article L. 6331-7 ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé au moins onze salariés au cours de l'une des trois années précédentes.

Dans ce cas, les modalités de versement prévues à l'article L. 6331-3 s'appliquent dès l'année au titre de laquelle l'effectif de onze salariés est atteint ou dépassé.

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Pour les entreprises de travail temporaire, le taux mentionné au premier alinéa de l'article L. 6331-3 est fixé à 1,30 %. Un accord conclu entre les organisations syndicales de salariés et les organisations professionnelles d'employeurs de la branche concernée détermine la répartition de la contribution versée par les employeurs au titre de leur participation au financement de la formation professionnelle continue et de l'apprentissage. En fonction de la taille des entreprises, cette répartition ne peut déroger aux parts minimales consacrées, en vertu de dispositions légales ou réglementaires, au financement dû au titre de l'alternance, de l'aide au développement des compétences des salariés des entreprises de moins de cinquante salariés, du compte personnel de formation, de l'aide à la formation des demandeurs d'emplois et du conseil en évolution professionnelle.

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La contribution mentionnée à l'article L. 6331-3 est versée à France compétences et est dédiée au financement :

1° De l'alternance ;

2° Du conseil en évolution professionnelle pour les actifs occupés du secteur privé ;

3° Du développement des compétences des salariés des entreprises de moins de cinquante salariés ;

4° De la formation des demandeurs d'emploi ;

5° Du compte personnel de formation.

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art. 44 septies", "@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": "LEGIARTI000020045663", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302490", "@num": "72", "#text": "Code général des impôts, CGI. - art. 72", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334443", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949355", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062232", "@num": "72 D ter", "#text": "Code général des impôts, CGI. - art. 72 D ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307804", "@num": "73 B", "#text": "Code général des impôts, CGI. - 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I. – Les bénéfices des entreprises provenant d'exploitations situées en Guadeloupe, en Guyane, en Martinique, à Mayotte ou à La Réunion peuvent faire l'objet d'un abattement dans les conditions prévues aux II ou III lorsque ces entreprises respectent les conditions suivantes :

1° Elles emploient moins de deux cent cinquante salariés et ont réalisé un chiffre d'affaires annuel inférieur à 50 millions d'euros ;

2° L'activité principale de l'exploitation relève de l'un des secteurs d'activité éligibles à la réduction d'impôt prévue à l'article 199 undecies B ou correspond à l'une des activités suivantes : comptabilité, conseil aux entreprises, ingénierie ou études techniques à destination des entreprises ;

3° Elles sont soumises soit à un régime réel d'imposition, soit à l'un des régimes définis aux articles 50-0 et 102 ter ;

4° Elles ne sont pas en difficulté, au sens du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

Les conditions prévues aux 1° et 2° s'apprécient à la clôture de chaque exercice au titre duquel l'abattement prévu au premier alinéa est pratiqué. La condition prévue au 3° doit être satisfaite pour chaque exercice au titre duquel cet abattement est pratiqué.

II. – Les bénéfices mentionnés au I, réalisés et déclarés selon les modalités prévues aux articles 50-0,53 A, 72,74 à 74 B, 96 à 100,102 ter et 103 par les entreprises répondant aux conditions prévues au I, à l'exception des plus-values constatées lors de la réévaluation des éléments d'actifs, font l'objet, dans la limite de 150 000 €, d'un abattement au titre de chaque exercice ouvert à compter du 1er janvier 2008.

Le taux de l'abattement est fixé à 50 % au titre des exercices ouverts entre le 1er janvier 2008 et le 31 décembre 2014, à 40 % pour l'exercice ouvert en 2015 et à 35 % pour les exercices ouverts en 2016,2017,2018 et 2019.

III. – La limite et le taux de l'abattement mentionné au II sont majorés dans les cas suivants :

1° Pour les bénéfices provenant d'exploitations situées en Guyane, à Mayotte, dans les îles des Saintes, à Marie-Galante, à La Désirade et dans les communes de La Réunion définies par l'article 2 du décret n° 78-690 du 23 juin 1978 portant création d'une zone spéciale d'action rurale dans le département de La Réunion ;

2° Pour les bénéfices provenant d'exploitations situées dans des communes de Guadeloupe ou de Martinique, dont la liste est fixée par décret et qui satisfont cumulativement aux trois critères suivants :

a) Elles sont classées en zone de montagne au sens de la loi n° 85-30 du 9 janvier 1985 relative au développement et à la protection de la montagne ;

b) Elles sont situées dans un arrondissement dont la densité de population, déterminée sur la base des populations légales en vigueur au 1er janvier 2009, est inférieure à 270 habitants par kilomètre carré ;

c) Leur population, au sens de l'article L. 2334-2 du code général des collectivités territoriales, était inférieure à 10 000 habitants en 2008 ;

3° Pour les bénéfices provenant d'exploitations situées en Guadeloupe, en Martinique ou à La Réunion et qui exercent leur activité principale dans l'un des secteurs suivants :

a) Recherche et développement ;

b) Technologies de l'information et de la communication ;

c) Tourisme, y compris les activités de loisirs s'y rapportant ;

d) Agro-nutrition ;

e) Environnement ;

f) Energies renouvelables ;

g) Bâtiments et travaux publics.

4° Pour les bénéfices des entreprises provenant d'exploitations situées en Guadeloupe, en Martinique ou à La Réunion lorsque ces entreprises :

a) Signent avec un organisme public de recherche ou une université, y compris étrangers, une convention, agréée par l'autorité administrative, portant sur un programme de recherche dans le cadre d'un projet de développement sur l'un ou plusieurs de ces territoires si les dépenses de recherche, définies aux a à g du II de l'article 244 quater B, engagées dans le cadre de cette convention représentent au moins 5 % des charges totales engagées par l'entreprise au titre de l'exercice au cours duquel l'abattement est pratiqué ;

b) Ou bénéficient du régime de transformation sous douane défini aux articles 130 à 136 du règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 établissant le code des douanes communautaire, à la condition qu'au moins un tiers du chiffre d'affaires de l'exploitation, au titre de l'exercice au cours duquel l'abattement est pratiqué, résulte d'opérations mettant en œuvre des marchandises ayant bénéficié de ce régime.

La limite de l'abattement est fixée à 300 000 €. Le taux de l'abattement est fixé à 80 % au titre des exercices ouverts entre le 1er janvier 2008 et le 31 décembre 2014, à 70 % pour l'exercice ouvert en 2015 et à 60 % pour les exercices ouverts en 2016,2017,2018 et 2019.

IV. – Par dérogation au III, pour les bénéfices provenant des exploitations situées dans les îles des Saintes, à Marie-Galante et à La Désirade, le taux de l'abattement mentionné au dernier alinéa du III est porté à 100 % pour les exercices ouverts entre le 31 décembre 2008 et le 31 décembre 2011.

IV bis. – Lorsque le contribuable mentionné au I est une société membre d'un groupe fiscal mentionné à l'article 223 A ou à l'article 223 A bis, le bénéfice qui fait l'objet d'un abattement est celui déterminé comme si la société était imposée séparément, sans excéder celui déterminé dans les conditions du 4 de l'article 223 I.

Pour l'ensemble des sociétés d'un même groupe, le montant cumulé des abattements ne peut excéder :

1° Ni le résultat d'ensemble du groupe ;

2° Ni le montant mentionné au premier alinéa du II. Pour l'appréciation de cette condition, les abattements dont le montant est limité par le dernier alinéa du III sont retenus pour la moitié de leur montant.

V. – Le bénéfice des abattements mentionnés aux II et III est subordonné :

1° A la réalisation de dépenses de formation professionnelle en faveur du personnel de l'exploitation au titre de l'exercice qui suit celui au cours duquel les bénéfices ont fait l'objet d'un abattement. Elles doivent être exposées en faveur des salariés ou des dirigeants en activité à la date de clôture de l'exercice de leur engagement. Pour les entreprises soumises aux obligations prévues aux articles L. 6331-1 et L. 6331-3, les dépenses retenues sont celles exposées en sus de ces obligations ;

2° Au versement d'une contribution au fonds d'appui aux expérimentations en faveur des jeunes créé par la loi n° 2008-1249 du 1er décembre 2008 généralisant le revenu de solidarité active et réformant les politiques d'insertion, au titre de l'exercice qui suit celui au cours duquel les bénéfices ont fait l'objet d'un abattement. Ce versement ne peut être inférieur à 20 % de l'ensemble constitué par les dépenses de formation professionnelle et la contribution au fonds d'appui aux expérimentations en faveur des jeunes.

A défaut de la réalisation de ces deux conditions, la quote-part exonérée est réintégrée au résultat imposable de l'exercice au cours duquel les dépenses auraient dû être exposées. Ces dépenses ne sont pas prises en compte pour l'application de l'article 244 quater M.

Ces deux obligations sont cumulatives. Elles doivent représenter ensemble au moins 5 % de la quote-part des bénéfices exonérée en application des abattements mentionnés aux II et III.

Le présent V n'est pas applicable lorsque la quote-part des bénéfices exonérée est inférieure à 500 €.

VI. – Les abattements prévus aux II et III s'imputent sur les résultats des exploitations déclarés en application de l'article 53 A.

Le cas échéant, les abattements prévus aux II et III s'imputent sur les résultats des exploitations déclarés en application de l'article 53 A avant réintégration, en application du quatrième alinéa du V, de la quote-part des bénéfices exonérée au titre de l'exercice précédent.

La quote-part des bénéfices exonérée au titre d'un exercice, mentionnée au quatrième alinéa du V, s'entend du seul montant réel de l'abattement imputé en application du II ou du III au titre de cet exercice.

VII. – Lorsqu'elle répond aux conditions requises pour bénéficier du régime prévu aux articles 44 sexies, 44 septies, 44 octies, 44 octies A, \n44 nonies, 44 terdecies, 44 quindecies, 44 sexdecies ou 73 B et du régime prévu au présent article, l'entreprise peut opter pour ce dernier régime dans les six mois qui suivent la publication de la loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer, si elle exerce déjà son activité ou, dans le cas contraire, dans les six mois suivant celui du début d'activité. L'option est irrévocable et emporte renonciation définitive aux autres régimes. Lorsque l'entreprise n'exerce pas cette option dans ce délai, elle bénéficie de plein droit, au terme de la période d'application de l'un de ces autres régimes dont elle bénéficiait, du régime prévu au présent article pour la période restant à courir jusqu'à son terme et selon les modalités qui la régissent.

VIII. – Les obligations déclaratives des entreprises sont fixées par décret.

IX. – Le bénéfice de l'abattement mentionné au I est subordonné au respect du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, précité.

" } }, "LEGIARTI000037387291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037387291", "URL": "article/LEGI/ARTI/00/00/37/38/72/LEGIARTI000037387291.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 38 III de la loi n° 2018-771 du 5 septembre 2018, par dérogation à l'article L. 6331-41, au titre des salaires versés en 2019, le montant de la cotisation constitue une dépense déductible des obligations prévues à l'article L. 6331-3 dudit code dans des conditions déterminées par décret.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000037368542", "@num": "38", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGITEXT000038023001", "#text": "Décret n°2018-1344 du 28 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884324", "@nortexte": "MTRD1834264D", "@numtexte": "2018-1344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000041695147", "#text": "Décret n°2020-198 du 5 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041691007", "@nortexte": "MTRD1935714D", "@numtexte": "2020-198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-05" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045562900", "@num": "R6123-16", "#text": "Code du travail - art. R6123-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-10-1 VI alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195945", "@fin": "2999-01-01", "#text": "Sous-section 1 : Employeurs du bâtiment et des travaux publics.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189904", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904318", "@fin": "2014-12-30", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059591", "@fin": "2019-01-01", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387291", "@fin": "2022-01-01", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914264", "@fin": "2999-01-01", "@num": "L6331-41", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la cotisation constitue une dépense déductible des obligations prévues aux articles L. 6331-1 et L. 6331-3 dans des conditions déterminées par un décret.

\n
\n
" } }, "LEGIARTI000037986167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44 quaterdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037986167", "URL": "article/LEGI/ARTI/00/00/37/98/61/LEGIARTI000037986167.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions spécifiques d'application prévues au II de l'article 19 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000019860428", "#text": "LOI n° 2008-1249 du 1er décembre 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "JORFTEXT000020671201", "#text": "LOI n°2009-594 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000037290479", "@num": "74", "#text": "LOI n° 2009-594 du 27 mai 2009 - art. 74 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000024832725", "@num": "6", "#text": "Décret n°2011-1603\n du 21 novembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024831776", "@nortexte": "MENV1121739D", "@numtexte": "2011-1603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-21" }, { "@id": "LEGIARTI000025020085", "@num": "1", "#text": "Décret n°2011-1927\n du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025016347", "@nortexte": "AGRT1008598D", "@numtexte": "2011-1927", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000041465292", "@num": "124", "#text": "LOI n°2017-256 du 28 février 2017 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000041465785", "@num": "17", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 17 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037935373", "@num": "19", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000046853739", "#text": "Décret n°2022-1731 du 28 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846094", "@nortexte": "ECOE2234504D", "@numtexte": "2022-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989336", "@num": "1388 quinquies", "#text": "Code général des impôts, CGI. - art. 1388 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846672", "@num": "1466 F", "#text": "Code général des impôts, CGI. - art. 1466 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288747", "@num": "154 bis-0 A", "#text": "Code général des impôts, CGI. - art. 154 bis-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073753", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846455", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303643", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988033", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302425", "@num": "44 nonies", "#text": "Code général des impôts, CGI. - art. 44 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302412", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986206", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846182", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302925", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies", "@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": "LEGIARTI000020045663", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302490", "@num": "72", "#text": "Code général des impôts, CGI. - art. 72", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334443", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949355", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062232", "@num": "72 D ter", "#text": "Code général des impôts, CGI. - art. 72 D ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990758", "@num": "73 B", "#text": "Code général des impôts, CGI. - art. 73 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302511", "@num": "74", "#text": "Code général des impôts, CGI. - art. 74", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307204", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632563", "@num": "49 ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881871", "@num": "49 ZC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390755", "@num": "L2334-2", "#text": "Code général des collectivités territoriales - art. L2334-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025913789", "@fin": "2999-01-01", "#text": "2 nonies : Entreprises implantées dans les zones franches d'activités des départements d'outre-mer", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020675476", "@fin": "2010-05-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200680", "@fin": "2011-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381996", "@fin": "2011-06-12", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188602", "@fin": "2011-12-30", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073877", "@fin": "2013-09-21", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978123", "@fin": "2014-07-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030071744", "@fin": "2015-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355467", "@fin": "2015-06-06", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700618", "@fin": "2017-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033810446", "@fin": "2017-03-02", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111062", "@fin": "2017-12-30", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036362972", "@fin": "2019-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387209", "@fin": "2019-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986167", "@fin": "2022-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044989691", "@fin": "2024-01-01", "@num": "44 quaterdecies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048836515", "@fin": "2999-01-01", "@num": "44 quaterdecies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Elles emploient moins de deux cent cinquante salariés et ont réalisé un chiffre d'affaires annuel inférieur à 50 millions d'euros ;

2° L'activité principale de l'exploitation relève de l'un des secteurs d'activité éligibles à la réduction d'impôt prévue à l'article 199 undecies B ;

3° Elles sont soumises soit à un régime réel d'imposition, soit à l'un des régimes définis aux articles 50-0 , 64 bis et 102 ter ;

II. – Les bénéfices mentionnés au I, réalisés et déclarés selon les modalités prévues aux articles 50-0,53 A, 64 bis, 72,74 à 74 B, 96 à 100,102 ter et 103 par les entreprises répondant aux conditions prévues au I, à l'exception des plus-values constatées lors de la réévaluation des éléments d'actifs, font l'objet, dans la limite de 150 000 €, d'un abattement au titre de chaque exercice ouvert à compter du 1er janvier 2008.

Le taux de l'abattement est fixé à 50 %.

III. – La limite et le taux de l'abattement mentionné au II sont majorés dans les cas suivants :

1° Pour les bénéfices provenant d'exploitations situées en Guyane et à Mayotte ;

2° (abrogé)

3° Pour les bénéfices provenant d'exploitations situées en Guadeloupe, en Martinique ou à La Réunion et qui exercent leur activité principale dans l'un des secteurs suivants :

a) Recherche et développement ;

b) Technologies de l'information et de la communication ;

c) Tourisme, y compris les activités de loisirs et de nautisme s'y rapportant ;

d) Agro-nutrition ;

e) Environnement ;

f) Energies renouvelables ;

g) Bâtiments et travaux publics ;

h) Transformation de produits destinés à la construction et production cosmétique et pharmaceutique.

4° Pour les bénéfices des entreprises provenant d'exploitations situées en Guadeloupe, en Martinique ou à La Réunion lorsque ces entreprises :

a) (abrogé)

b) Bénéficient du régime de perfectionnement actif défini à l'article 256 du règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013 établissant le code des douanes de l'Union, à la condition qu'au moins un tiers du chiffre d'affaires de l'exploitation, au titre de l'exercice au cours duquel l'abattement est pratiqué, résulte d'opérations mettant en œuvre des marchandises ayant bénéficié de ce régime

La limite de l'abattement est fixée à 300 000 €. Le taux de l'abattement est fixé à 80 %.

IV. (abrogé)

Pour l'ensemble des sociétés d'un même groupe, le montant cumulé des abattements ne peut excéder :

1° Ni le résultat d'ensemble du groupe ;

V. – (abrogé)

VI. – Les abattements prévus aux II et III s'imputent sur les résultats des exploitations déclarés en application de l'article 53 A.

VII. – Lorsqu'elle répond aux conditions requises pour bénéficier du régime prévu aux articles 44 sexies, 44 septies, 44 nonies, 44 terdecies, 44 sexdecies ou 73 B et du régime prévu au présent article, l'entreprise peut opter pour ce dernier régime dans les six mois suivant celui du début d'activité. L'option est irrévocable et emporte renonciation définitive aux autres régimes. Lorsque l'entreprise n'exerce pas cette option dans ce délai, elle bénéficie de plein droit, au terme de la période d'application de l'un de ces autres régimes dont elle bénéficiait, du régime prévu au présent article pour la période restant à courir jusqu'à son terme et selon les modalités qui la régissent.

VIII. – Les obligations déclaratives des entreprises sont fixées par décret.

IX. – Le bénéfice de l'abattement mentionné au I est subordonné au respect du règlement (UE) n° 651/2014 de la Commission, du 17 juin 2014, déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité.

" } }, "LEGIARTI000038025367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038025367", "URL": "article/LEGI/ARTI/00/00/38/02/53/LEGIARTI000038025367.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037884308", "@nor": "MTRD1833922D", "@num": "2018-1343", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-1343 du 28 décembre 2018 relatif au déplafonnement progressif de l'assiette servant au calcul de la participation des employeurs de onze salariés et plus au développement de la formation professionnelle continue à Mayotte", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037884308", "@c_titre_court": "Décret n°2018-1343 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-1343 du 28 décembre 2018 relatif au déplafonnement progressif de l'assiette servant au calcul de la participation des employeurs de onze salariés et plus au développement de la formation professionnelle continue à Mayotte", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000038025360", "@c_titre_court": "Décret n°2018-1343 du 28 décembre 2018" } ], "@ministere": "Ministère du travail", "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038025367", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037884315", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Pour l'application à Mayotte de l'article L. 6331-3 du code du travail, le calcul de la participation de l'employeur au développement de la formation professionnelle continue prend en compte le montant des rémunérations versées en 2018 dans la limite de 1,4 fois le plafond de la sécurité sociale en vigueur à Mayotte en 2019, puis dans la limite de 1,6 fois le montant de ce plafond en 2020 pour les rémunérations versées en 2019 et de 1,8 fois le montant de ce plafond en 2021 pour les rémunérations versées en 2020.
A partir du 1er janvier 2022, la participation au développement de la formation professionnelle continue est calculée sur la totalité de la masse salariale versée dans les conditions fixées au 1er alinéa de l'article L. 6331-3 du code du travail.

" } }, "LEGIARTI000038952124": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-08-23" } }, "META_COMMUN": { "ID": "LEGIARTI000038952124", "URL": "article/LEGI/ARTI/00/00/38/95/21/LEGIARTI000038952124.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038941584", "@num": "1", "#text": "Ordonnance n°2019-861 du 21 août 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038940323", "@nortexte": "MTRD1919378R", "@numtexte": "2019-861", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048839909", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044972394", "@num": "D6123-37", "#text": "Code du travail - art. D6123-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523280", "@num": "D6321-9", "#text": "Code du travail - art. D6321-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340266", "@num": "L6123-5", "#text": "Code du travail - art. L6123-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386305", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651410", "@num": "L932-1", "#text": "Code du travail - art. L932-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651435", "@num": "L933-4", "#text": "Code du travail - art. L933-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L932-1 III alinéa 3 phrase 1 V1, L933-4 phrase 3 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189902", "@fin": "2016-01-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843436", "@fin": "2019-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387037", "@fin": "2020-01-01", "#text": "Section 2 : Obligation de financement des employeurs de onze salariés et plus", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000038610052", "@fin": "2999-01-01", "#text": "Section 2 : Obligation de financement des employeurs d'au moins onze salariés", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904281", "@fin": "2019-01-01", "@num": "L6331-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387023", "@fin": "2019-08-23", "@num": "L6331-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038952124", "@fin": "2999-01-01", "@num": "L6331-5", "@etat": "VIGUEUR", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701743", "@fin": "2021-12-31", "@num": "L6331-5", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Pour les entreprises de travail temporaire, le taux mentionné au premier alinéa de l'article L. 6331-3 est fixé à 1,30 %.

Cette contribution fait l'objet de la répartition suivante :

-une part de 1 % fait l'objet de la répartition par France compétences mentionnée au 3° de l'article L. 6123-5 ;
\n
-pour la part restante de 0,30 %, un accord de branche étendu conclu entre les organisations syndicales de salariés et les organisations professionnelles d'employeurs concernés en détermine les modalités d'utilisation tenant compte notamment des besoins des publics prioritaires au titre de la politique de l'emploi.

\n
" } }, "LEGIARTI000041455642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000041455642", "URL": "article/LEGI/ARTI/00/00/41/45/56/LEGIARTI000041455642.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020834282", "@num": "1", "#text": "Arrêté du 24 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020833206", "@nortexte": "ECED0912763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000041432760", "@num": "2", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000044946057", "@num": "1", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000021710571", "@num": "D6332-87", "#text": "Code du travail - art. 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R6331-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522892", "@num": "R6331-34", "#text": "Code du travail - art. R6331-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. R6332-102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522828", "@num": "R6332-5", "#text": "Code du travail - art. R6332-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522627", "@num": "R6332-85", "#text": "Code du travail - art. R6332-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522949", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522947", "@fin": "2010-02-22", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021858466", "@fin": "2015-01-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2010-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408622", "@fin": "2017-03-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034103433", "@fin": "2020-01-02", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2017-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041455642", "@fin": "2022-01-01", "@num": "R6331-9", "@etat": "ABROGE", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 6331-3, l'employeur d'au moins onze salariés procède au versement de la participation avant le 1er mars de l'année suivant celle au titre de laquelle elle est due.

" } }, "LEGIARTI000041695153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000041695153", "URL": "article/LEGI/ARTI/00/00/41/69/51/LEGIARTI000041695153.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904312", "@num": "L6331-35", "#text": "Code du travail - art. L6331-35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000041691007", "@nor": "MTRD1935714D", "@num": "2020-198", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-198 du 5 mars 2020 relatif à la déduction de la cotisation à la formation professionnelle pour les employeurs du bâtiment et des travaux publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041691007", "@c_titre_court": "Décret n°2020-198 du 5 mars 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-198 du 5 mars 2020 relatif à la déduction de la cotisation à la formation professionnelle pour les employeurs du bâtiment et des travaux publics", "@debut": "2020-03-07", "@id_txt": "LEGITEXT000041695147", "@c_titre_court": "Décret n°2020-198 du 5 mars 2020" } ], "@ministere": "Ministère du travail", "@date_publi": "2020-03-06", "@date_signature": "2020-03-05", "@num_parution_jo": "0056" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041695153", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2020-03-07", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041691013", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant de la cotisation prévue à l'article L. 6331-35 du code du travail constitue une dépense déductible des obligations prévues à l'article L. 6331-3 du même code lorsque l'effectif moyen annuel est d'au moins onze salariés pour les entreprises entrant dans son champ d'application.

" } }, "LEGIARTI000042914225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter A", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914225", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 8-VII et X de la loi n° 2018-1203 du 22 décembre 2018.

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi no 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1382 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028698588", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000720158", "#text": "Décret n°91-883 du 9 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000545997", "#text": "Décret n°93-1127 du 24 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000044084289", "@num": "2", "#text": "Décret n° 2007-3 du 1 janvier 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270676", "@nortexte": "BUDB0630176D", "@numtexte": "2007-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-01-01" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043695311", "@num": "6", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000044084011", "@num": "1", "#text": "Décret n°2021-1210 du 20 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044082986", "@nortexte": "CCPB2108147D", "@numtexte": "2021-1210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-20" }, { "@id": "LEGIARTI000043701715", "@num": "L6241-1", "#text": "Code du travail - art. 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L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901334", "@num": "L1253-1", "#text": "Code du travail - art. L1253-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744441", "@num": "L752-4", "#text": "Code de la sécurité sociale. - art. L752-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825333", "@num": "L432-2", "#text": "Code de la construction et de l'habitation. - art. L432-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306433", "@fin": "2011-01-01", "@num": "1599 ter A", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448689", "@fin": "2014-08-10", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355145", "@fin": "2015-06-06", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030702033", "@fin": "2019-01-01", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992168", "@fin": "2019-06-08", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686667", "@fin": "2020-01-01", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472288", "@fin": "2020-01-01", "@num": "1599 ter A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701925", "@fin": "2022-01-01", "@num": "1599 ter A", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914225", "@fin": "2999-01-01", "@num": "1599 ter A", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Il est établi une taxe, dite taxe d'apprentissage, dont le produit favorise l'égal accès à l'apprentissage et contribue au financement d'actions visant au développement de l'apprentissage dans les conditions prévues à l'article L. 6241-2 du code du travail.

La taxe d'apprentissage est due par les employeurs mentionnés aux articles L. 6331-1 et L. 6331-3 du code du travail et passibles de l'impôt sur les sociétés ainsi que par les personnes physiques et les sociétés ayant opté pour le régime fiscal des sociétés de personnes, lorsque ces personnes et ces sociétés exercent une activité mentionnée aux articles 34 et 35 du présent code.

II. - Pour l'application des dispositions du I du présent article et conformément à l'article L. 152 du livre des procédures fiscales, les agents des administrations fiscales communiquent, dans des conditions fixées par décret, aux organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale la liste des employeurs passibles de l'impôt sur les sociétés mentionnés au I du présent article.

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III. - Par dérogation au I, ne sont pas redevables de cette taxe :

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1° Les sociétés et personnes morales ayant pour objet exclusif les enseignements maternel, primaire, secondaire, supérieur, technique agricole, industriel et commercial, technologique ainsi que l'ensemble des disciplines médicales et paramédicales placé sous l'autorité du ministère chargé de la santé ;

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2° Les groupements d'employeurs agricoles mentionnés à l'article L. 1253-1 du code du travail ;

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3° Les mutuelles ainsi que les organismes mutualistes mentionnés aux 6, 7, 9 et 10 de l'article 206 du présent code ;

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4° Les associations, organismes, fondations, fonds de dotation, congrégations, syndicats à activités non lucratives mentionnés au 1 bis du même article 206 et aux 5°, 5° bis et 11° du 1 de l'article 207 ;

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5° Les sociétés coopératives agricoles d'approvisionnement et d'achat ainsi que les unions de sociétés coopératives agricoles d'approvisionnement et d'achat ;

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6° Les sociétés coopératives de production, de transformation, conservation et vente de produits agricoles ainsi que les unions de sociétés coopératives de production, transformation, conservation et vente de produits agricoles mentionnées au 3° du 1 de l'article 207 ;

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7° Les coopératives et unions artisanales, maritimes, de transport fluvial et d'entreprises de transports mentionnées au 3° bis du même 1 ;

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8° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 du code de la construction et de l'habitation, les sociétés anonymes de crédit immobilier qui exercent uniquement les activités prévues aux I et II de l'article L. 422-4 du même code ainsi que les unions d'économie sociale ;

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9° Les sociétés coopératives de construction désignées à l'article L. 432-2 du code de la construction et de l'habitation.

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La réalisation d'activités commerciales accessoires par les employeurs non redevables de cette taxe en application du présent III ne remet pas en cause le bénéfice de l'exonération.

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IV. - Sont exonérés mensuellement de la taxe d'apprentissage les employeurs mentionnés au I occupant un ou plusieurs apprentis avec lesquels ils ont conclu un contrat d'apprentissage dans les conditions prévues aux articles L. 6221-1 à L. 6225-8 du code du travail, lorsque les rémunérations mensuellement dues par ces employeurs, telles qu'elles sont prises en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du code de la sécurité sociale, n'excèdent pas six fois le montant du salaire minimum de croissance mensuel en vigueur au cours de la période d'emploi au titre de laquelle les rémunérations sont dues. Les modalités de mise en œuvre de cette exonération sont définies par décret.

" } }, "LEGIARTI000042914264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-41", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914264", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914264.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGITEXT000038023001", "#text": "Décret n°2018-1344 du 28 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884324", "@nortexte": "MTRD1834264D", "@numtexte": "2018-1344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000041695147", "#text": "Décret n°2020-198 du 5 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041691007", "@nortexte": "MTRD1935714D", "@numtexte": "2020-198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-05" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904315", "@num": "L6331-38", "#text": "Code du travail - art. L6331-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651800", "@num": "L951-10-1", "#text": "Code du travail - art. L951-10-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045562900", "@num": "R6123-16", "#text": "Code du travail - art. R6123-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-10-1 VI alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195945", "@fin": "2999-01-01", "#text": "Sous-section 1 : Employeurs du bâtiment et des travaux publics.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189904", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904318", "@fin": "2014-12-30", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059591", "@fin": "2019-01-01", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387291", "@fin": "2022-01-01", "@num": "L6331-41", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914264", "@fin": "2999-01-01", "@num": "L6331-41", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les entreprises de onze salariés et plus, la cotisation est prélevée par France compétences sur les produits de la contribution à la formation professionnelle mentionnée à l'article L. 6331-3. France compétences la reverse respectivement au comité de concertation et de coordination de l'apprentissage du bâtiment et des travaux publics, et à l'opérateur de compétences de la construction en application du III de l'article L. 6331-38.

" } }, "LEGIARTI000042914277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-37", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914277", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

L'assiette de la cotisation prévue à la présente sous-section est celle de la contribution à la formation professionnelle mentionnée aux articles L. 6331-1 et L. 6331-3.

" } }, "LEGIARTI000043701743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-5", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701743", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000043695301", "@num": "1", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044972394", "@num": "D6123-37", "#text": "Code du travail - art. D6123-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523280", "@num": "D6321-9", "#text": "Code du travail - art. D6321-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340266", "@num": "L6123-5", "#text": "Code du travail - art. L6123-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386305", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651410", "@num": "L932-1", "#text": "Code du travail - art. L932-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651435", "@num": "L933-4", "#text": "Code du travail - art. L933-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L932-1 III alinéa 3 phrase 1 V1, L933-4 phrase 3 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189902", "@fin": "2016-01-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843436", "@fin": "2019-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387037", "@fin": "2020-01-01", "#text": "Section 2 : Obligation de financement des employeurs de onze salariés et plus", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000038610052", "@fin": "2999-01-01", "#text": "Section 2 : Obligation de financement des employeurs d'au moins onze salariés", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904281", "@fin": "2019-01-01", "@num": "L6331-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387023", "@fin": "2019-08-23", "@num": "L6331-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038952124", "@fin": "2999-01-01", "@num": "L6331-5", "@etat": "VIGUEUR", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701743", "@fin": "2021-12-31", "@num": "L6331-5", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les entreprises de travail temporaire mentionnées à l'article L. 1251-2, le taux mentionné au premier alinéa de l'article L. 6331-3 est fixé à 1,30 %.
\n
\n Cette contribution est répartie entre affectataires par France compétences.
\n
\n Un accord de branche étendu conclu entre les organisations syndicales de salariés et les organisations professionnelles d'employeurs concernés détermine les modalités d'utilisation, par les affectataires, d'une part correspondant au taux de 0,30 % de cette contribution, en tenant compte notamment des besoins des publics prioritaires au titre de la politique de l'emploi.

" } }, "LEGIARTI000043701750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701750", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701750.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000043695301", "@num": "1", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000006645797", "@num": "L118-1-1", "#text": "Code du travail - art. L118-1-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981847", "@num": "L6123-5", "#text": "Code du travail - art. L6123-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037385168", "@num": "L6323-20-1", "#text": "Code du travail - art. L6323-20-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038036464", "@num": "R6123-15", "#text": "Code du travail - art. R6123-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-1-1 V1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189902", "@fin": "2016-01-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843436", "@fin": "2019-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387037", "@fin": "2020-01-01", "#text": "Section 2 : Obligation de financement des employeurs de onze salariés et plus", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000038610052", "@fin": "2999-01-01", "#text": "Section 2 : Obligation de financement des employeurs d'au moins onze salariés", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904280", "@fin": "2019-01-01", "@num": "L6331-4", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387028", "@fin": "2022-01-01", "@num": "L6331-4", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701750", "@fin": "2999-01-01", "@num": "L6331-4", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La contribution mentionnée à l'article L. 6331-3 est dédiée au financement :

1° De l'alternance ;

2° Du conseil en évolution professionnelle pour les actifs occupés du secteur privé ;

3° Du développement des compétences des salariés des entreprises de moins de cinquante salariés ;

4° De la formation des demandeurs d'emploi ;

5° Du compte personnel de formation.

" } }, "LEGIARTI000044794656": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044794656", "URL": "article/LEGI/ARTI/00/00/44/79/46/LEGIARTI000044794656.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044982231", "@num": "20", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000044982241", "@num": "7-3", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 7-3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000044982236", "@num": "8-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 8-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "LEGIARTI000044982228", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000044981980", "@num": "24", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGISCTA000044917358", "#text": "Code du travail - Sous-section 7 : Entreprises de travail tempora... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981847", "@num": "L6123-5", "#text": "Code du travail - art. L6123-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981953", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981935", "@num": "L6241-1-1", "#text": "Code du travail - art. L6241-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981927", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981927", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981918", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981918", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981911", "@num": "L6331-38", "#text": "Code du travail - art. L6331-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981898", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981893", "@num": "L6331-48-1", "#text": "Code du travail - art. L6331-48-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904281", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701743", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701743", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044917360", "@num": "L6331-69", "#text": "Code du travail - art. L6331-69 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981883", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044917427", "@num": "L6523-1-5", "#text": "Code du travail - art. L6523-1-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044982246", "@num": "L412-8", "#text": "Code de la sécurité sociale. - art. L412-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046184941", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794403", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794405", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2022-01-01" } ] }, "@cid": "JORFTEXT000044637640", "@nor": "ECOX2126830L", "@num": "2021-1900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044637640", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" }, { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044794397", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" } ], "@date_publi": "2021-12-31", "@date_signature": "2021-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044794656", "@fin": "2023-12-31", "@num": "121", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048839909", "@fin": "2999-01-01", "@num": "121", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044637779", "@fin": "2999-01-01", "@num": "121", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. à V.-A créé les dispositions suivantes :

-Code du travail
Sct. Sous-section 7 : Entreprises de travail temporaire, Art. L6331-69
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
Art. L6331-5
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
Art. L6123-5, Art. L6131-1 , Art. L6241-1, Art. L6241-1-1, Art. L6331-1, Art. L6331-3, Art. L6331-38, Art. L6331-48 , Art. L6331-48-1, Art. L6355-24
\n

\n
\n

A modifié les dispositions suivantes :

-Code de la sécurité sociale.
Art. L412-8
\n

-Ordonnance n° 77-1102 du 26 septembre 1977
Art. 7-3, Art. 8-1, Art. 20
\n

-Ordonnance n° 96-1122 du 20 décembre 1996
Art. 22
\n

-LOI n° 2018-771 du 5 septembre 2018
Art. 24
\n

\n
\n

A créé les dispositions suivantes :

-Code du travail
Art. L6523-1-5
\n

VI.-Au titre des exercices 2020 et 2021, les établissements énumérés à l'article 2 de la loi n° 86-33 du 9 janvier 1986 portant dispositions statutaires relatives à la fonction publique hospitalière, les établissements publics de santé, sociaux et médico-sociaux relevant de la fonction publique hospitalière, les groupements de coopération sanitaire mentionnés aux articles L. 6133-1 et L. 6133-4 du code de la santé publique et les groupements de coopération sociale et médico-sociale mentionnés à l'article L. 312-7 du code de l'action sociale et des familles s'acquittent, lorsqu'ils sont assujettis à la taxe mentionnée à l'article L. 6241-1 du code du travail, du paiement de cette taxe auprès des organismes paritaires agréés par l'Etat mentionnés au 6° de l'article 41 de la loi n° 86-33 du 9 janvier 1986 précitée.
\n
Lorsque les établissements et les groupements mentionnés au premier alinéa du présent VI se sont acquittés en 2020 et en 2021 de la taxe mentionnée à l'article L. 6241-1 du code du travail auprès d'un opérateur de compétences agréé en application de l'article L. 6332-1-1 du même code, cet opérateur reverse le montant collecté de ladite taxe aux organismes paritaires agréés par l'Etat mentionnés au 6° de l'article 41 de la loi n° 86-33 du 9 janvier 1986 précitée.
\n
Les fonds ainsi collectés sont mutualisés et gérés par les organismes paritaires mentionnés au deuxième alinéa du présent VI, dans le respect des principes fixés au livre II de la sixième partie du code du travail.
\n
VII.-Pour les années 2021 à 2023, l'article L. 6131-1 du code du travail est applicable aux employeurs de Saint-Pierre-et-Miquelon relevant de la caisse de prévoyance sociale, sous réserve des dispositions suivantes :
\n
1° Les rémunérations dues en 2021 sont exonérées des contributions mentionnées aux 2° à 4° du même article L. 6131-1 ;
\n
2° Pour les rémunérations dues au titre des années 2022 et 2023, ces employeurs ne sont redevables que de la contribution à la formation professionnelle mentionnée aux articles L. 6331-1 et L. 6331-3 du même code. Les entreprises de onze salariés et plus sont assujetties au taux de 0,55 % du montant du revenu d'activité retenu pour le calcul des cotisations sociales mentionnées à l'article L. 242-1 du code de la sécurité sociale.
\n
VIII.-Par dérogation au II de l'article L. 6131-1 du code du travail, lorsque les ports mentionnés au 1° de l'article L. 5311-1 du code des transports et à l'article 2 de la loi du 26 avril 1924 ayant pour objet la constitution du port rhénan de Strasbourg en port autonome ne procèdent à aucune distinction lors de l'établissement de leurs déclarations sociales entre la masse salariale des effectifs attachés aux missions à caractère administratif et celle des effectifs engagés dans des activités de nature industrielle et commerciale, il est appliqué un abattement forfaitaire de 50 % de l'assiette des contributions dues mentionnées aux 2° à 4° de l'article L. 6131-1 du code du travail, calculées sur la masse salariale globale de l'établissement.
\n
IX.-Le 8° du I et les V à VII entrent en vigueur le lendemain de la publication de la présente loi.

" } }, "LEGIARTI000044917360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-69", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044917360", "URL": "article/LEGI/ARTI/00/00/44/91/73/LEGIARTI000044917360.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794656", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981883", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (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": "LEGISCTA000044917358", "@fin": "2999-01-01", "#text": "Sous-section 7 : Entreprises de travail temporaire", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189904", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000044917360", "@fin": "2023-12-31", "@num": "L6331-69", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849229", "@fin": "2999-01-01", "@num": "L6331-69", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises de travail temporaire, quel que soit leur effectif, s'acquittent d'une contribution conventionnelle, dont le taux est au moins égal à 0,30 % du montant du revenu d'activité mentionné au premier alinéa de l'article L. 6331-3, définie par un accord de branche étendu conclu entre les organisations syndicales de salariés et les organisations professionnelles d'employeurs concernées, qui en détermine les modalités d'utilisation, en tenant compte notamment des besoins des publics prioritaires au titre de la politique de l'emploi. Cette contribution est calculée sur la même assiette que la contribution légale. Ses conditions de recouvrement et de reversement sont précisées par l'accord de branche.

\n
\n

En l'absence d'accord étendu, une contribution supplémentaire égale à 0,30 % du montant du revenu d'activité mentionné au premier alinéa de l'article L. 6331-3 est versée au titre de l'obligation de financement. Ses modalités d'utilisation sont définies par décision de l'opérateur gestionnaire des fonds de la formation professionnelle continue. Cette contribution est calculée sur la même assiette que la contribution légale et recouvrée par l'opérateur de compétences.

" } }, "LEGIARTI000044981883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6355-24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981883", "URL": "article/LEGI/ARTI/00/00/44/98/18/LEGIARTI000044981883.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044981980", "@num": "24", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000048839909", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981898", "@num": "L6331-48", "#text": "Code du travail - art. L6331-48 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904332", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904333", "@num": "L6331-56", "#text": "Code du travail - art. L6331-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904283", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044917360", "@num": "L6331-69", "#text": "Code du travail - art. L6331-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033025233", "@num": "L6363-1", "#text": "Code du travail - art. L6363-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651770", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651768", "@num": "L993-3", "#text": "Code du travail - art. L993-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178217", "@fin": "2999-01-01", "#text": "Chapitre V : Dispositions pénales.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000006904446", "@fin": "2009-11-26", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021341863", "@fin": "2015-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2009-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698220", "@fin": "2019-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386305", "@fin": "2022-01-01", "@num": "L6355-24", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981883", "@fin": "2999-01-01", "@num": "L6355-24", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est punie de cinq ans d'emprisonnement et de 37 500 € d'amende toute personne qui :

1° En qualité d'employeur, de travailleur indépendant, de membre des professions libérales et des professions non salariées, a, par des moyens ou agissements frauduleux, éludé les obligations qui lui incombent en application des articles L. 6331-1, L. 6331-3, L. 6331-6, L. 6331-48 à L. 6331-52, L. 6331-55, L. 6331-56 et L. 6331-69 ;

2° En qualité de responsable d'un opérateur de compétences ou d'un fonds d'assurance-formation, a frauduleusement utilisé les fonds reçus dans des conditions non conformes aux dispositions légales régissant l'utilisation de ces fonds.

" } }, "LEGIARTI000048849229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-69", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048849229", "URL": "article/LEGI/ARTI/00/00/48/84/92/LEGIARTI000048849229.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048839909", "@num": "121", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000050759397", "@num": "156", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 156 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981883", "@num": "L6355-24", "#text": "Code du travail - art. L6355-24 (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": "LEGISCTA000044917358", "@fin": "2999-01-01", "#text": "Sous-section 7 : Entreprises de travail temporaire", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189904", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions applicables à certaines catégories d'employeurs", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@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": "LEGIARTI000044917360", "@fin": "2023-12-31", "@num": "L6331-69", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048849229", "@fin": "2999-01-01", "@num": "L6331-69", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises de travail temporaire, quel que soit leur effectif, s'acquittent d'une contribution conventionnelle, dont le taux est au moins égal à 0,30 % du montant du revenu d'activité mentionné au premier alinéa de l'article L. 6331-3, définie par un accord de branche étendu conclu entre les organisations syndicales de salariés et les organisations professionnelles d'employeurs concernées, qui en détermine les modalités d'utilisation, en tenant compte notamment des besoins des publics prioritaires au titre de la politique de l'emploi. Cette contribution est calculée sur la même assiette que la contribution légale. Cette contribution conventionnelle est reversée au fonds professionnel pour l'emploi dans le travail temporaire. Elle est collectée par l'opérateur de compétences agréé pour ce champ d'intervention.

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"LEGIARTI000037368506", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022850447", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044917360", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048849229", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037386305", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006904446", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044794656", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038025367", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028685247", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000041695153", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038952124", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037986167", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042914225", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904279", "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" }, { "@id": "LEGIARTI000006912078", "@num": "10", "#text": 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"@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", 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"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", 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"76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656236", "@num": "5", "#text": "Loi n°76-463 du 31 mai 1976 - art. 5 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGITEXT000006068629", "#text": "Loi n°78-49 du 19 janvier 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273226", "@num": "1", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006273227", "@num": "2", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006657630", "@num": "6", "#text": "Loi n°78-49 du 19 janvier 1978 - art. 6 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "JORFTEXT000000704804", "#text": "Loi n° 78-49 du 19 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704804", "@numtexte": "78-49", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1978-01-19" }, { "@id": "LEGIARTI000006659385", "@num": "26", "#text": "Ordonnance n°82-41 du 16 janvier 1982 - art. 26 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000889135", "#text": "Ordonnance n°82-41 du 16 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "LEGIARTI000006273980", "@num": "5", "#text": "Loi n°82-600 du 13 juillet 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000880222", "#text": "Loi n°82-652 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880222", "@numtexte": "82-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338622", "@num": "2", "#text": "Loi n°82-684 du 4 août 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338623", "@num": "3", "#text": "Loi n°82-684 du 4 août 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338624", "@num": "4", "#text": "Loi n°82-684 du 4 août 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000880224", "#text": "Loi n°82-684 du 4 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656109", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656111", "@num": "3", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656114", "@num": "4", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300180", "@num": "29", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 29 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300183", "@num": "30", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671241", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021367575", "@num": "18", "#text": "Décret n°88-145 du 15 février 1988 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367624", "@num": "32-4", "#text": "Décret n°88-145 du 15 février 1988 - art. 32-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367651", "@num": "41", "#text": "Décret n°88-145 du 15 février 1988 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657896", "@num": "9", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006284616", "@num": "8", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 8 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi n°99-944 du 15 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000398162", "#text": "LOI n° 2000-37 du 19 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006658123", "@num": "30", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000023280425", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000023280682", "@num": "8-5", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000017887030", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006239768", "@num": "1", "#text": "Loi n°2005-296 du 31 mars 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000810155", "#text": "Loi n°2005-296 du 31 mars 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000265767", "#text": "Loi n° 2005-843 du 26 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006398853", "@num": "20", "#text": "Loi n°2005-843 du 26 juillet 2005 - art. 20 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000452052", "#text": "Loi n° 2005-882 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006523167", "@num": "96", "#text": "Loi n°2005-882 du 2 août 2005 - art. 96 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243442", "@num": "1", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243443", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243444", "@num": "3", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000632473", "#text": "Ordonnance n°2005-893 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000458333", "#text": "LOI n° 2006-1770 du 30 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017887023", "@num": "18", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000278649", "#text": "LOI2007-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000000524023", "#text": "LOI2007-1598", "@sens": "cible", "@cidtexte": "JORFTEXT000000524023", "@nortexte": "JUSX0751922L", "@numtexte": "2007-1598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-11-13" }, { "@id": "JORFARTI000017727146", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726636", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726681", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730901", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730709", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730719", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017727249", "@num": "12", "#text": "LOI n°2007-1787 du 20 décembre 2007 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000017856496", "@num": "127", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856498", "@num": "128", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856502", "@num": "130", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856506", "@num": "132", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856513", "@num": "134", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856353", "@num": "54", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017854153", "@num": "134", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 134, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017853847", "@num": "54", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017942315", "#text": "Décision n°2007-561 DC du 17 janvier 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942314", "@nortexte": "CSCL0811205S", "@numtexte": "2007-561 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2008-01-17" }, { "@id": "LEGIARTI000017961470", "@num": "1", "#text": "LOI n°2008-67\n du 21 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017942036", "@num": "1", "#text": "LOI n°2008-67 du 21 janvier 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017958091", "#text": "Observations du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017958090", "@nortexte": "CSCL0811186X", "@typelien": "CITATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000017942354", "#text": "Saisine du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942353", "@nortexte": "CSCL0711156X", "@typelien": "CITATION", "@naturetexte": "SAISINE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121829", "@num": "12", "#text": "LOI n°2008-89 du 30 janvier 2008 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038445", "@nortexte": "MTSX0760738L", "@numtexte": "2008-89", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-30" }, { "@id": "JORFARTI000018117879", "@num": "13", "#text": "LOI n°2008-126 du 13 février 2008 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117946", "@num": "16", "#text": "LOI n°2008-126 du 13 février 2008 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117956", "@num": "17", "#text": "LOI n°2008-126 du 13 février 2008 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "LEGITEXT000018200148", "#text": "Ordonnance n°2008-205\n du 27 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFTEXT000018197750", "#text": "Ordonnance n°2008-205 du 27 février 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFARTI000018197731", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197730", "@nortexte": "MTSX0802348P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000018254380", "#text": "Décret n°2008-243 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018551882", "#text": "Décret n°2008-243 du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018255654", "#text": "Décret n°2008-244\n du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "JORFTEXT000018254394", "#text": "Décret n°2008-244 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559060", "@num": "4", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557016", "@num": "1", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557562", "@num": "4", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559627", "@num": "3", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018556563", "@num": "3", "#text": "Décret n°2008-295 du 1er avril 2008 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018656006", "@num": "unique", "#text": "LOI n°2008-350 du 16 avril 2008 - art. unique., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656005", "@nortexte": "MTSX0803219L", "@numtexte": "2008-350", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "JORFARTI000018656010", "@num": "1", "#text": "LOI n°2008-351 du 16 avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656009", "@nortexte": "MTSX0807748L", "@numtexte": "2008-351", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "LEGITEXT000019200131", "#text": "Ordonnance n°2008-697 \n du 11 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFARTI000019724000", "#text": "Avis du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723997", "@nortexte": "PRMX0803093V", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000019907088", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907087", "@nortexte": "MENJ0824150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000021446832", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021446831", "@nortexte": "IOCB0919573P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000024389102", "@num": "1", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFARTI000024389049", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "KALIARTI000026976430", "@num": "1er", "#text": "Avenant n° 70 du 11 juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976428", "@nortexte": "AGRS1297191M", "@numtexte": "70", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-11" }, { "@id": "KALIARTI000026976393", "@num": "1er", "#text": "Avenant n° 76 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976391", "@nortexte": "AGRS1297192M", "@numtexte": "76", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "JORFARTI000030960485", "#text": "DÉCISION n°2015-479 QPC du 31 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030960484", "@nortexte": "CSCX1518919S", "@numtexte": "2015-479 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000031085266", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000030987309", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000031502615", "#text": "DÉCISION n°2015-497 QPC du 20 novembre 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031502614", "@nortexte": "CSCX1528320S", "@numtexte": "2015-497 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-11-20" }, { "@id": "JORFARTI000032149485", "#text": "Décision n°2015-523 QPC du 2 mars 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032149484", "@nortexte": "CSCX1606319S", "@numtexte": "2015-523 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-03-02" }, { "@id": "JORFARTI000033242367", "@num": "1", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000033242351", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000037376456", "#text": "Décision n°2018-729 QPC du 7 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037376455", "@nortexte": "CSCX1824355S", "@numtexte": "2018-729 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-07" }, { "@id": "LEGIARTI000044827943", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000044740312", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000049010829", "@num": "1", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "JORFARTI000049010815", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "KALIARTI000026976315", "@num": "1er", "#text": "Avenant n° 159 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976309", "@nortexte": "AGRS1297190M", "@numtexte": "159", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "LEGIARTI000006797849", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. L421-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797853", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797890", "@num": "L422-1", "#text": "Code de l'action sociale et des familles - art. L422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797900", "@num": "L422-4", "#text": "Code de l'action sociale et des familles - art. L422-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798025", "@num": "L423-1", "#text": "Code de l'action sociale et des familles - art. L423-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798036", "@num": "L423-10", "#text": "Code de l'action sociale et des familles - art. L423-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798037", "@num": "L423-11", "#text": "Code de l'action sociale et des familles - art. L423-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798038", "@num": "L423-12", "#text": "Code de l'action sociale et des familles - art. L423-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798040", "@num": "L423-13", "#text": "Code de l'action sociale et des familles - art. L423-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798041", "@num": "L423-14", "#text": "Code de l'action sociale et des familles - art. L423-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798042", "@num": "L423-15", "#text": "Code de l'action sociale et des familles - art. L423-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798043", "@num": "L423-16", "#text": "Code de l'action sociale et des familles - art. L423-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798044", "@num": "L423-17", "#text": "Code de l'action sociale et des familles - art. L423-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798045", "@num": "L423-18", "#text": "Code de l'action sociale et des familles - art. L423-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798047", "@num": "L423-19", "#text": "Code de l'action sociale et des familles - art. L423-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798026", "@num": "L423-2", "#text": "Code de l'action sociale et des familles - art. L423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798048", "@num": "L423-20", "#text": "Code de l'action sociale et des familles - art. L423-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798049", "@num": "L423-21", "#text": "Code de l'action sociale et des familles - art. L423-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798050", "@num": "L423-22", "#text": "Code de l'action sociale et des familles - art. 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Article L6331-3 AUTONOME MODIFIE, en vigueur du 01/05/2008 au 01/01/2019 (Code du travail)