{ "article": { "LEGIARTI000018619542": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KC", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619542", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619542.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

" }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@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": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904283", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859299", "@fin": "2999-01-01", "#text": "2° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303877", "@fin": "2002-03-31", "@num": "235 ter KC", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303878", "@fin": "2005-01-01", "@num": "235 ter KC", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303879", "@fin": "2008-05-01", "@num": "235 ter KC", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619542", "@fin": "2019-01-01", "@num": "235 ter KC", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément et dans les conditions prévues à l'article L. 6331-6 du code du travail, le versement prévu à l'article 235 ter KA est majoré du montant de l'insuffisance constatée.

" } }, "LEGIARTI000006904283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-6", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2008-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904283", "URL": "article/LEGI/ARTI/00/00/06/90/42/LEGIARTI000006904283.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6331L0060XX0A" } }, "NOTA": { "CONTENU": "
NOTA : Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\n
" }, "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": "LEGIARTI000041472434", "@num": "42", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000043701866", "@num": "L243-1-3", "#text": "Code de la sécurité sociale. - art. L243-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952414", "@num": "L222-4", "#text": "Code du sport. - art. L222-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044972538", "@num": "D6331-72", "#text": "Code du travail - art. D6331-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981953", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000043701729", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904284", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904361", "@num": "L6332-19", "#text": "Code du travail - art. L6332-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578890", "@num": "L6332-20", "#text": "Code du travail - art. L6332-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904345", "@num": "L6332-4", "#text": "Code du travail - art. L6332-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044375694", "@num": "L6333-1", "#text": "Code du travail - art. L6333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028690706", "@num": "L6333-8", "#text": "Code du travail - art. L6333-8 (VD)", "@sens": "cible", "@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" }, { "@id": "LEGIARTI000006651538", "@num": "L952-3", "#text": "Code du travail - art. L952-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522864", "@num": "R6331-46", "#text": "Code du travail - art. R6331-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L952-3 alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195937", "@fin": "2019-01-01", "#text": "Sous-section 3 : Majoration de la contribution.", "@debut": "2008-05-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006904283", "@fin": "2007-12-22", "@num": "L6331-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017849183", "@fin": "2019-01-01", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387015", "@fin": "2019-08-23", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952116", "@fin": "2022-01-01", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701735", "@fin": "2999-01-01", "@num": "L6331-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'un employeur n'a pas opéré les versements à l'organisme collecteur dans les conditions du décret prévu au troisième alinéa de l'article L. 6331-2 ou a opéré un versement insuffisant, le montant de sa participation au financement de la formation professionnelle continue est majoré de l'insuffisance constatée.

Lors du dépôt de la déclaration prévue à l'article L. 6331-7, l'employeur verse au Trésor public un montant égal à la différence constatée entre sa participation ainsi majorée et son versement à l'organisme collecteur. Le montant de ce versement est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.

" } }, "LEGIARTI000017849183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017849183", "URL": "article/LEGI/ARTI/00/00/17/84/91/LEGIARTI000017849183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017747626", "@num": "12", "#text": "LOI n°2007-1787 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": "LEGIARTI000041472434", "@num": "42", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1678 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701866", "@num": "L243-1-3", "#text": "Code de la sécurité sociale. - art. L243-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952414", "@num": "L222-4", "#text": "Code du sport. - art. L222-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044972538", "@num": "D6331-72", "#text": "Code du travail - art. D6331-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981953", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000043701729", "@num": "L6331-55", "#text": "Code du travail - art. L6331-55 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904284", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904361", "@num": "L6332-19", "#text": "Code du travail - art. L6332-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578890", "@num": "L6332-20", "#text": "Code du travail - art. 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L'employeur verse au Trésor public, selon les modalités définies au III de l'article 1678 quinquies du code général des impôts, un montant égal à la différence constatée entre sa participation ainsi majorée et son versement à l'organisme collecteur. Le montant de ce versement est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.

" } }, "LEGIARTI000018559051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018559051", "URL": "article/LEGI/ARTI/00/00/18/55/90/LEGIARTI000018559051.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006162737", "#text": "CODE GENERAL DES IMPOTS, CGI. - Section XI : Taxe sur les voitures particulière... 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art. 726 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620310", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620306", "@num": "73 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619258", "@num": "777", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619255", "@num": "779", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619251", "@num": "788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619249", "@num": "790 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619247", "@num": "790 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619245", "@num": "790 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619243", "@num": "790 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619236", "@num": "790 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620300", "@num": "80", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620280", "@num": "80 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620295", "@num": "80 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620290", "@num": "80 undecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 undecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619232", "@num": "806", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 806 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619226", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620236", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620211", "@num": "81 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620194", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302579", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620184", "@num": "84 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 84 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619215", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619203", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619197", "@num": "885 I bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619191", "@num": "885 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619189", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619179", "@num": "885-0 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885-0 V bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619171", "@num": "885-0 V bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885-0 V bis A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619169", "@num": "963", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 963 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619163", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019124706", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018557013", "@nor": "ECEL0804930D", "@num": "2008-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018557013", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2008-04-03", "@id_txt": "LEGITEXT000018559048", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-04-02", "@date_signature": "2008-04-01", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018559051", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018557016", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 5, Art. 31, Art. 38, Art. 38 quinquies A, Art. 39, Art. 39 E, Art. 39 quinquies FD, Art. 39 quinquies GD, Art. 39 duodecies, Art. 39 terdecies, Art. 40 B, Art. 44 septies, Art. 73 B, Art. 73 C, Art. 80, Art. 80 sexies, Art. 80 undecies A, Art. 80 duodecies, Art. 81, Art. 81 quater, Art. 83, Art. 83 ter, Art. 84 A, Art. 119 bis, Art. 119 ter, Art. 150-0 A, Art. 151 ter, Art. 151 nonies, Art. 151 decies, Art. 154 bis, Art. 154 bis-0 A, Art. 156, Art. 157 bis, Art. 158, Art. 163 A, Art. 163 bis, Art. 163 bis AA, Art. 163 bis B, Art. 163 quinquies C, Art. 163 quatervicies, Art. 168, Art. 193, Art. 199 quater C, Art. 199 undecies A, Art. 199 terdecies-0 A, Art. 199 terdecies A, Art. 199 terdecies-0 B, Art. 199 sexdecies, Art. 200, Art. 200 octies, Art. 200 undecies, Art. 200 duodecies, Art. 204 B, Art. 206, Art. 209, Art. 207, Art. 208, Art. 208 ter B, Art. 210 E, Art. 214, Art. 217 quinquies, Art. 217 undecies, Art. 219, Art. 220 sexies, Art. 220 nonies, Art. 220 terdecies, Art. 223 A, Art. 223 I, Art. 223 L, Art. 223 V, Art. 223 VB, Art. 223 VG, Art. 223 octies, Art. 224, Art. 225, Art. 226 B, Art. 226 bis, Art. 227, Art. 227 bis, Art. 228 bis, Art. 230 B, Art. 231, Art. 231 bis D, Art. 231 bis N, Art. 231 bis P, Art., Art. 231 bis S, Art. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter DA, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter GA-0 bis, Art. 235 ter H bis, Art. 235 ter H ter, Art. 235 ter HA, Art. 235 ter J, Art. 235 ter JA, Art. 235 ter K, Art. 235 ter KA, Art. 235 ter KB, Art. 235 ter KC, Art., Art. 235 ter KD bis, Art. 235 ter KF, Art. 235 ter KG, Art. 235 ter KH, Art. 235 ter X, Art. 237 bis, Art. 237 bis A, Art. 237 ter, Art. 237 ter A, Art. 237 quinquies, Art. 238 bis HI, Art. 238 bis HQ, Art. 238 bis HX, Art. 244 bis A, Art. 244 bis B, Art. 244 quater B, Art. 244 quater E, Art. 244 quater F, Art. 244 quater K, Art. 244 quater M, Art. 244 quater O, Art. 244 quater P, Art. 244 quater Q, Art. 244 quater R, Art. 256 A, Art. 257, Art. 260 C, Art. 261, Art. 262, Art. 268, Art. 277 A, Art. 278 quinquies, Art. 279, Art. 289 bis, Art. 289 C, Art. 290 quater, Art. 298, Art. 302 B, Art. 575, Art. 677, Art. 726, Art. 777, Art. 779, Art. 788, Art. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 806, Art. 809, Art. 883, Art. 885 H, Art. 885 I bis, Art. 885 J, Art. 885 U, Art. 885-0 V bis, Art. 885-0 V bis A, Art. 963, Art. 990 F, Sct. Section, Sct. III : Taxe additionnelle à la taxe sur les certificats d'immatriculation., Art. 1010 bis, Art., Art. 1018 A bis, Art., Art. 1040 bis, Art. 1388 quater, Art. 1390, Art. 1391 A, Art. 1391 C, Art. 1391 D, Art. 1391 E, Art. 1411, Art. 1411 bis, Art. 1414, Art. 1414 A, Art. 1417, Art. 1450, Art. 1452, Art. 1464 G, Art. 1466 C, Art. 1519 A, Art. 1519 B, Art. 1582, Art. 1594 F quinquies, Art. 1599 quinquies A, Art. 1600-0 J, Art. 1601, Art. 1609 quatervicies, Art. 1635-0 bis, Art. 1635 bis, Art. 1639 A ter, Art. 1647-00 bis, Art. 1647 C sexies, Art. 1648 A, Art. 1648 AA, Art. 1649 quater A, Art. 1651 K, Art. 1664, Art. 1679 A, Art. 1679 bis B, Art. 1681 quinquies, Art. 1691 bis, Art. 1724 quater B, Art. 1724 quater C, Art. 1751, Art. 1758, Art. 1929 quater \n
\n

\n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nSct. Section IV : Financement du congé individuel de formation., Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KL, Art. 235 ter KM
\n

\n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
Art. 1378 septies, Art. 668 ter, Art. 1635 bis O, Art. 1010 bis, Art. 1724 quater A, Art. 1724 quater\n
\n

\n
\n

" } }, "LEGIARTI000031843401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031843401", "URL": "article/LEGI/ARTI/00/00/31/84/34/LEGIARTI000031843401.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048847916", "@num": "15", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@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": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément aux dispositions de l'article L. 6331-2 du code du travail, les employeurs de moins de onze salariés consacrent au financement des actions de formation professionnelle continue un pourcentage au moins égal à 0,55 % du montant des rémunérations versées.

" } }, "LEGIARTI000037368540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037368540", "URL": "article/LEGI/ARTI/00/00/37/36/85/LEGIARTI000037368540.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037387259", "@num": "20", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 20 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000037387193", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VD)", "@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": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - art. 231 bis T (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843404", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099486", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619568", "@num": "235 ter H bis", "#text": "Code général des impôts, CGI. - art. 235 ter H bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619555", "@num": "235 ter JA", "#text": "Code général des impôts, CGI. - art. 235 ter JA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387209", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037375127", "#text": "Code du travail - Titre III : Financement de la formation profes... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037375129", "#text": "Code du travail - Chapitre unique : Financement de la formation p... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006198635", "#text": "Code du travail - Paragraphe 1 : Dispositions générales. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006198636", "#text": "Code du travail - Paragraphe 2 : Prise en compte d'un accroisseme... (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. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387056", "#text": "Code du travail - Section 1 : Obligation de financement des emplo... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387037", "#text": "Code du travail - Section 2 : Obligation de financement des emplo... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387021", "#text": "Code du travail - Section 3 : Mesures diverses (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195940", "#text": "Code du travail - Sous-section 1 : Montant et mise en oeuvre de l... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195935", "#text": "Code du travail - Sous-section 1 : Montant et mise en oeuvre de l... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195941", "#text": "Code du travail - Sous-section 2 : Majoration de la contribution. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195942", "#text": "Code du travail - Sous-section 3 : Déclaration à l'autorité admin... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195937", "#text": "Code du travail - Sous-section 3 : Majoration de la contribution. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195943", "#text": "Code du travail - Sous-section 4 : Contrôle et contentieux. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195939", "#text": "Code du travail - Sous-section 5 : Contrôle et contentieux. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195944", "#text": "Code du travail - Sous-section 5 : Dispositions d'application. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375135", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386928", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386910", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (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 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387023", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387015", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1599 ter C (VD)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code de l'éducation
\nArt. L361-5\n
\n

-Code de la défense.
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015
\nArt. 38 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016
\nArt. 76 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nSct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

\n
\n

A créé les dispositions suivantes :

-Code du travail
\nSct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nSct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

\n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
Ces contributions sont collectées, contrôlées, gérées et affectées selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
B.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'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 à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
L'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
Le montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
Le contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
Toutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
C.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019.
IV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
A cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues à l'article L. 6331-28 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

\n
" } }, "LEGIARTI000037387015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-08-23", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037387015", "URL": "article/LEGI/ARTI/00/00/37/38/70/LEGIARTI000037387015.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

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Les employeurs s'acquittent d'une contribution dédiée au financement du compte personnel de formation égale à 1 % du revenu d'activité retenu pour le calcul des cotisations sociales des titulaires d'un contrat à durée déterminée mentionnées à l'article L. 242-1 du code de la sécurité sociale et à l'article L. 741-10 du code rural et de la pêche maritime.

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du présent code.

Les contrats déterminés par décret et ceux visant les salariés occupant un emploi à caractère saisonnier défini au 3° de l'article L. 1242-2 ne donnent pas lieu au versement de cette contribution.

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L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386928", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37", "@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": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387023", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387015", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. 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I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'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 à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues à l'article L. 6331-28 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

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L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189903", "@fin": "2016-01-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843434", "@fin": "2019-01-01", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387021", "@fin": "2022-01-01", "#text": "Section 3 : Mesures diverses", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000043701741", "@fin": "2999-01-01", "#text": "Section 3 : Contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée", "@debut": "2022-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006904283", "@fin": "2007-12-22", "@num": "L6331-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017849183", "@fin": "2019-01-01", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387015", "@fin": "2019-08-23", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952116", "@fin": "2022-01-01", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701735", "@fin": "2999-01-01", "@num": "L6331-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 et est versée à France compétences.

\n
" } }, "LEGIARTI000038952636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2019-08-23" } }, "META_COMMUN": { "ID": "LEGIARTI000038952636", "URL": "article/LEGI/ARTI/00/00/38/95/26/LEGIARTI000038952636.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037387259", "@num": "20", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000038941570", "@num": "7", "#text": "Ordonnance n°2019-861 du 21 août 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000038940323", "@nortexte": "MTRD1919378R", "@numtexte": "2019-861", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000037947738", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686611", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (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 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - art. 231 bis T (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843404", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099486", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619568", "@num": "235 ter H bis", "#text": "Code général des impôts, CGI. - art. 235 ter H bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619555", "@num": "235 ter JA", "#text": "Code général des impôts, CGI. - art. 235 ter JA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986167", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. 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L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951775", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37", "@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": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952124", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952116", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'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 à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues au second alinéa de l'article L. 6331-11 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

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L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'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 à l'article 41 de la présente loi ou au plus tard le 31 décembre 2021 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues au second alinéa de l'article L. 6331-11 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

" } }, "LEGIARTI000043701735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701735", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701735.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": "LEGIARTI000041472434", "@num": "42", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@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": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701866", "@num": "L243-1-3", "#text": "Code de la sécurité sociale. - art. 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L6333-8 (VD)", "@sens": "cible", "@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" }, { "@id": "LEGIARTI000006651538", "@num": "L952-3", "#text": "Code du travail - art. L952-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522864", "@num": "R6331-46", "#text": "Code du travail - art. 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L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189903", "@fin": "2016-01-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843434", "@fin": "2019-01-01", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387021", "@fin": "2022-01-01", "#text": "Section 3 : Mesures diverses", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000043701741", "@fin": "2999-01-01", "#text": "Section 3 : Contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée", "@debut": "2022-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006904283", "@fin": "2007-12-22", "@num": "L6331-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2008-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017849183", "@fin": "2019-01-01", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387015", "@fin": "2019-08-23", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952116", "@fin": "2022-01-01", "@num": "L6331-6", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701735", "@fin": "2999-01-01", "@num": "L6331-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Cette contribution est recouvrée dans les conditions prévues au I de l'article L. 6131-3, selon la périodicité applicable en matière de cotisations et de contributions de sécurité sociale. Elle est versée à France compétences selon les modalités prévues au I de l'article L. 6131-4.

Les contrats à durée déterminée ayant pour objet principal l'accès ou le maintien dans l'emploi des salariés par la formation professionnelle ou en alternance, dont la liste est fixée par décret et ceux visant les salariés occupant un emploi à caractère saisonnier défini au 3° de l'article L. 1242-2 ne donnent pas lieu au versement de cette contribution.

\n
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Article 235 ter KC AUTONOME ABROGE, en vigueur du 01/05/2008 au 01/01/2019 (Code général des impôts)