{ "article": { "LEGIARTI000018619640": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619640", "URL": "article/LEGI/ARTI/00/00/18/61/96/LEGIARTI000018619640.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées 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": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006526192", "@num": "R237-15", "#text": "Code de l'éducation - art. R237-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444366", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048203947", "@fin": "1973-11-21", "@num": "227", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308829", "@fin": "1973-11-21", "@num": "227", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308830", "@fin": "1987-12-31", "@num": "227", "@etat": "MODIFIE", "@debut": "1973-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308831", "@fin": "1993-08-18", "@num": "227", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308832", "@fin": "1997-04-11", "@num": "227", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308833", "@fin": "2002-08-31", "@num": "227", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308834", "@fin": "2005-01-19", "@num": "227", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308835", "@fin": "2005-12-08", "@num": "227", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308836", "@fin": "2008-05-01", "@num": "227", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619640", "@fin": "2014-01-01", "@num": "227", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes ou entreprises redevables de la taxe d'apprentissage bénéficient d'exonérations en sus de celles prévues à l'article 226 bis dans les conditions définies à l'article L. 6241-7 du code du travail.

" } }, "LEGIARTI000006904095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904095", "URL": "article/LEGI/ARTI/00/00/06/90/40/LEGIARTI000006904095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6241L0070XX0A" } }, "NOTA": { "CONTENU": "
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\n

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\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": "LEGIARTI000006645822", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2, v. 1.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904092", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226573", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-3 alinéa 1 début", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702021", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619640", "@num": "227", "#text": "Code général des impôts, CGI. - art. 227 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904095", "@fin": "2014-08-10", "@num": "L6241-7", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029355085", "@fin": "2019-01-01", "@num": "L6241-7", "@etat": "ABROGE", "@debut": "2014-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'employeur bénéficie des exonérations s'ajoutant à celles prévues aux articles L. 6241-4 et L. 6241-5 dès lors qu'il a participé à la formation des apprentis pour un montant au moins égal à la fraction prévue à l'article L. 6241-2 :
\n
1° Soit en apportant des concours dans les conditions fixées aux articles précités ;
\n
2° Soit par des versements au Trésor public ;
\n
3° Soit sous ces deux formes.
" } }, "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... (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311519", "@num": "1378 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1378 septies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019867790", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018029924", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018657362", "@num": "277 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018619161", "#text": "CODE GENERAL DES IMPOTS, CGI. - III : Taxe additionnelle à la taxe sur les cert... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018620460", "#text": "CODE GENERAL DES IMPOTS, CGI. - IV : Financement du congé individuel de formation. 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art. 289 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619290", "@num": "290 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 290 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619284", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619277", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620412", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620385", "@num": "38 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620349", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620346", "@num": "39 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620325", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302345", "@num": "39 quinquies FD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FD (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620338", "@num": "39 quinquies GD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies GD (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620320", "@num": "39 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302382", "@num": "40 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 40 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620315", "@num": "44 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 44 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620438", "@num": "5", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619274", "@num": "575", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619269", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619262", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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": "

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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
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Article 227 AUTONOME TRANSFERE, en vigueur du 01/05/2008 au 01/01/2014 (Code général des impôts)