{ "article": { "LEGIARTI000017844642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "230 D", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017844642", "URL": "article/LEGI/ARTI/00/00/17/84/46/LEGIARTI000017844642.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2007-1787 du 20 décembre 2007, article 12 V : Les I à IV sont applicables à raison des rémunérations versées à compter du 1er janvier 2007." }, "LIENS": { "LIEN": [ { "#text": "CGI 226 bis, 227, 228 à 230 B, 229", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000017747626", "@num": "12", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028444384", "@num": "1599 ter L", "#text": "Code général des impôts, CGI. - art. 1599 ter L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303777", "@fin": "1997-04-11", "@num": "230 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303778", "@fin": "2005-12-08", "@num": "230 D", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303779", "@fin": "2005-12-31", "@num": "230 D", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303780", "@fin": "2007-12-22", "@num": "230 D", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000017844642", "@fin": "2014-01-01", "@num": "230 D", "@etat": "TRANSFERE", "@debut": "2007-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des décrets déterminent, en tant que de besoin, les mesures d'application des articles 226 bis, 227 et 228 à 230 B.

" } }, "LEGIARTI000017747626": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017747626", "URL": "article/LEGI/ARTI/00/00/17/74/76/LEGIARTI000017747626.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017844697", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000017849750", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017849939", "@num": "L6362-1", "#text": "Code du travail - art. L6362-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844635", "@num": "1599 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844632", "@num": "1678 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1678 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844648", "@num": "228 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 228 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303774", "@num": "229", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308847", "@num": "229 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308849", "@num": "229 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 C (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844642", "@num": "230 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 230 D (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303884", "@num": "235 ter KD", "#text": "Code général des impôts, CGI. - art. 235 ter KD (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017849183", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017849939", "@num": "L6362-1", "#text": "Code du travail - art. L6362-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651383", "@num": "L931-20-1", "#text": "Code du travail - art. L931-20-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844686", "@num": "L932-1-1", "#text": "Code du travail - art. L932-1-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844692", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844679", "@num": "L952-3", "#text": "Code du travail - art. L952-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651544", "@num": "L952-4", "#text": "Code du travail - art. L952-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844665", "@num": "L991-3", "#text": "Code du travail - art. L991-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017747598", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions simplifiant les obligations des entreprises", "@debut": "2007-12-22" } ] }, "@cid": "JORFTEXT000017727195", "@nor": "BCFX0710942L", "@num": "2007-1787", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1787 du 20 décembre 2007 relative à la simplification du droit (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017727195", "@c_titre_court": "LOI n°2007-1787 du 20 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1787 du 20 décembre 2007 relative à la simplification du droit (1)", "@debut": "2007-12-22", "@id_txt": "LEGITEXT000017747593", "@c_titre_court": "LOI n° 2007-1787 du 20 décembre 2007" } ], "@date_publi": "2007-12-21", "@date_signature": "2007-12-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000017747626", "@fin": "2999-01-01", "@num": "12", "@etat": "VIGUEUR", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017727249", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à IV.-A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
\n
\nArt. 228 bis, Art. 230 C, Art. 230 D, Art. 1599 quinquies A, Art. 1678 quinquies \n
\n
\n

A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.

\nArt. 229, Art. 229 A, Art. 229 B \n

A modifié les dispositions suivantes :

Code du travail
\n\nArt. L931-20-1, \n\nArt. L952-4, \n
\n

\n
A modifié les dispositions suivantes :

Code du travail
\nArt. L951-12, Art. L932-1-1, Art. L952-3, Art. L991-3, Art. L6331-6, Art. L6331-32, Art. L6362-1\n
\n

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
\n\nArt. 235 ter KD \n\n
\n

\n
A modifié les dispositions suivantes :

Ordonnance n° 2005-893 du 2 août 2005
\n\nArt. 2 \n\n
\n

V. ― Les I à IV sont applicables à raison des rémunérations versées à compter du 1er janvier 2007.

" } }, "LEGIARTI000028428572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028428572", "URL": "article/LEGI/ARTI/00/00/28/42/85/LEGIARTI000028428572.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030022969", "@num": "23", "#text": "Loi n°2011-900 du 29 juillet 2011 - art. 23 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000028456485", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000028417852", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028448685", "#text": "Code général des impôts, CGI. - II : Taxe d'apprentissage (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028448814", "#text": "Code général des impôts, CGI. - Section I : Contribution supplémentaire à l'app... (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448689", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448726", "@num": "1599 ter B", "#text": "Code général des impôts, CGI. - art. 1599 ter B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444345", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444366", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444369", "@num": "1599 ter H", "#text": "Code général des impôts, CGI. - art. 1599 ter H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444406", "@num": "1599 ter I", "#text": "Code général des impôts, CGI. - art. 1599 ter I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444374", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444378", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444384", "@num": "1599 ter L", "#text": "Code général des impôts, CGI. - art. 1599 ter L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444318", "@num": "1599 ter M", "#text": "Code général des impôts, CGI. - art. 1599 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417852", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430159", "@num": "224", "#text": "Code général des impôts, CGI. - art. 224 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021342711", "@num": "225", "#text": "Code général des impôts, CGI. - art. 225 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303751", "@num": "225 A", "#text": "Code général des impôts, CGI. - art. 225 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619647", "@num": "226 B", "#text": "Code général des impôts, CGI. - art. 226 B (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619640", "@num": "227", "#text": "Code général des impôts, CGI. - art. 227 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619637", "@num": "227 bis", "#text": "Code général des impôts, CGI. - art. 227 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549118", "@num": "228 bis", "#text": "Code général des impôts, CGI. - art. 228 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844642", "@num": "230 D", "#text": "Code général des impôts, CGI. - art. 230 D (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303783", "@num": "230 G", "#text": "Code général des impôts, CGI. - art. 230 G (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448795", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448792", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030616862", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428343", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428345", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-12-31" } ] }, "@cid": "JORFTEXT000028400921", "@nor": "EFIX1327237L", "@num": "2013-1279", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028400921", "@c_titre_court": "LOI n° 2013-1279 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 (1)", "@debut": "2013-12-31", "@id_txt": "LEGITEXT000028428338", "@c_titre_court": "LOI n°2013-1279 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028428572", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "2013-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028401743", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Section I : Contribution supplémentaire à l'apprentissage, Art. 230 H, Art. 1678 quinquies, Art. 1599 quinquies A\n
\n

-Code du travail
\nArt. L6241-1 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 224, Art. 1599 ter A, Art. 225, Art. 1599 ter B, Art. 226 B, Art. 1599 ter D, Art. 226 bis, Art. 1599 ter E, \nArt. 227, Art. 1599 ter F, \nArt. 227 bis, Art. 1599 ter G, Art. 228, Art. 1599 ter H, \nArt. 228 bis, Art. 1599 ter I, \nArt. 230 B, Art. 1599 ter J, \nArt. 230 C, Art. 1599 ter K, \nArt. 230 D, Art. 1599 ter L, Art. 230 G, Art. 1599 ter M, Art. 225 A, Art. 1599 ter C, Art. 1647 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter A \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter D \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter E \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. II : Taxe d'apprentissage \n
\n

III. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

IV. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

V. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

VI. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

VII. ― Le présent article s'applique pour les contributions et taxe dues au titre des rémunérations versées à compter du 1er janvier 2014.

VIII. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-684 DC du 29 décembre 2013.]

IX. A modifié les dispositions suivantes :

Loi 2011-900 du 29 juillet 2011

\nArt. 23\n
\n

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Des décrets déterminent, en tant que de besoin, les mesures d'application des articles 1599 ter E, 1599 ter F et 1599 ter H à 1599 ter J.\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028428572", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000017844642", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000017747626", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000017844642", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000028444384", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000017844642", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000017844642", "liens_entrants": true }

Article 230 D AUTONOME TRANSFERE, en vigueur du 22/12/2007 au 01/01/2014 (Code général des impôts)