{ "article": { "LEGIARTI000020519406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 undecies A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020519406", "URL": "article/LEGI/ARTI/00/00/20/51/94/LEGIARTI000020519406.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 37-VI-1° de la loi n° 2018-771 du 5 septembre 2018, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499746", "@num": "2", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000038617839", "@num": "2", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006308937", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498392", "@num": "R6331-9", "#text": "Code du travail - art. R6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022895151", "@fin": "2999-01-01", "#text": "2° : Montant de la participation", "@debut": "2009-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161987", "@fin": "2018-06-23", "#text": "II : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320203", "@fin": "2999-01-01", "#text": "II : Employeurs occupant onze salariés et plus", "@debut": "2018-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000020519406", "@fin": "2019-06-08", "@num": "163 undecies A", "@etat": "PERIME", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les modalités de versement de la participation prévue à l'article 235 ter D du code général des impôts sont déterminées conformément aux dispositions prévues à l'article R. 6331-9 du code du travail.
\n

" } }, "LEGIARTI000006308937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-26", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308937", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 237 bis A I AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article 235 ter C, l'effectif des salariés employés par les entreprises de travail temporaire est calculé dans les conditions fixées par l'article 237 bis A-I, troisième alinéa.
\n
" } }, "LEGIARTI000006308938": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-10-23", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006308938", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308938.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 237 bis à I al. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 163 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006756936", "@num": "53", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 53 () JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006756937", "@num": "54", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 54 () JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651233", "@num": "L980-2", "#text": "Code du travail - art. L980-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651246", "@num": "L980-6", "#text": "Code du travail - art. L980-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter C :
\n
a. Les titulaires de contrats de travail définis aux articles L. 980-2 et L. 980-6 du code du travail ne sont pas pris en compte ;
\n
b. Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code ;
\n
c. L'effectif des salariés employés par les entreprises de travail temporaire est calculé dans les conditions fixées au troisième alinéa du I de l'article 237 bis A.
\n
(1) Voir Annexe II, art. 163 nonies.
\n
" } }, "LEGIARTI000006308939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1986-10-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006308939", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308939.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 7 JORF 23 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006275308", "@num": "3", "#text": "Loi n°87-518 du 10 juillet 1987 - art. 3 () JORF 12 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321414", "@nortexte": "ASEX8700082L", "@numtexte": "87-518", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648110", "@num": "L322-4-1", "#text": "Code du travail - art. L322-4-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651651", "@num": "L980-14", "#text": "Code du travail - art. L980-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651233", "@num": "L980-2", "#text": "Code du travail - art. L980-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651246", "@num": "L980-6", "#text": "Code du travail - art. L980-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter C :
\n
a. Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 980-2 et L. 980-6 du code du travail, ainsi que les titulaires des contrats définis à l'article L. 980-14 de ce code, lorsque ces contrats ont été passés dans les conditions prévues par l'article L. 322-4-1 du même code, ne sont pas pris en compte ;
\n
b. Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code ;
\n
c. L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice.
" } }, "LEGIARTI000006308940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006308940", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006656334", "@num": "12", "#text": "Loi n°89-905 du 19 décembre 1989 - art. 12 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "LEGIARTI000006656320", "@num": "3", "#text": "Loi n°89-905 du 19 décembre 1989 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "LEGIARTI000006656322", "@num": "5", "#text": "Loi n°89-905 du 19 décembre 1989 - art. 5 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651233", "@num": "L980-2", "#text": "Code du travail - art. L980-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651246", "@num": "L980-6", "#text": "Code du travail - art. L980-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter C :
\n a. Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 980-2 et L. 980-6 du code du travail, ne sont pas pris en compte ; b. Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code ; c. L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice. d. Les titulaires de contrats de retour à l'emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période d'un an à compter de la date d'embauche ;
\n e. Les titulaires des contrats emploi-solidarité définis aux articles L. 322-4-7 et suivants du code du travail ne sont pas pris en compte pendant toute la durée du contrat.
" } }, "LEGIARTI000006308941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006308941", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006756936", "@num": "53", "#text": "Loi n°85-772 du 25 juillet 1985 - art. 53 () JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317523", "@numtexte": "85-772", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651233", "@num": "L980-2", "#text": "Code du travail - art. L980-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651246", "@num": "L980-6", "#text": "Code du travail - art. 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Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter C :
\n
a. Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 980-2 et L. 980-6 du code du travail, ne sont pas pris en compte ;
\n
b. Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code ;
\n
c. L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice.
\n
d. Les titulaires de contrats de retour à l'emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période d'un an à compter de la date d'embauche ;
\n
e. Les titulaires des contrats emploi-solidarité définis aux articles L. 322-4-7 et suivants du code du travail ne sont pas pris en compte pendant toute la durée du contrat.
\n
f. Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
" } }, "LEGIARTI000006308942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006308942", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308942.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 ter C, 231, 231 bis C à 231 bis N", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter E", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006657727", "@num": "1", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 1 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { 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"@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 1,2 p. 100 du montant, entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours. Les sommes sur lesquelles portent les exonérations mentionnées aux articles 231 bis C à 231 bis N ne sont pas prises en compte pour l'établissement du montant de la contribution définie ci-dessus. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100.
\n
" } }, "LEGIARTI000006308943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006308943", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308943.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 ter C, 231, 231 bis C à 231 bis O", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter E", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006932635", "@num": "13", "#text": "Loi n°93-923 du 19 juillet 1993 - art. 13 () JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 1,2 p. 100 du montant, entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours. Les sommes sur lesquelles portent les exonérations mentionnées aux articles 231 bis C à 231 bis O ne sont pas prises en compte pour l'établissement du montant de la contribution définie ci-dessus. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100.
\n
" } }, "LEGIARTI000006308944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308944", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308944.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006696909", "@num": "105", "#text": "Loi n°95-116 du 4 février 1995 - art. 105 (V) JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 1,2 p. 100 du montant, ((entendu au sens des dispositions des chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou des chapitres II et III du titre II du livre VII du code rural pour les employeurs de salariés visés à l'article 1144 dudit code)), des salaires payés pendant l'année en cours (1). Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100.
\n
\n
(1) Modification de la loi. Ces dispositions concernent les rémunérations versées à compter du 1er janvier 1996.
\n
" } }, "LEGIARTI000006308945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308945", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308945.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006320119", "@num": "1", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 1 () JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
((Conformément au premier alinéa de l'article L951-1 du code du travail, les employeurs occupant au minimum dix salariés)) (M) doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 1,2 p. 100 du montant, entendu ((au sens des ((règles prévues aux chapitres Ier et II)) (M) du titre IV du livre II du code de la sécurité sociale ou ((aux chapitres II et III)) (M) du titre II du livre VII du code rural pour les employeurs de salariés visés à l'article 1144 dudit code, des ((rémunérations versées)) (M) pendant l'année en cours. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100 ; ((dans ce dernier cas il s'applique, à compter du 1er janvier 1992, aux rémunérations versées pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de travail)) (M).
\n
\n
(M) Modification.
\n
" } }, "LEGIARTI000006308946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308946", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308946.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément au premier alinéa de l'article L951-1 du code du travail, les employeurs occupant au minimum dix salariés doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 1,2 p. 100 du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou au titre IV du livre VII du code rural, pour les employeurs de salariés visés à l'article L. 722-20 dudit code, des rémunérations versées pendant l'année en cours. Ce pourcentage est porté à 1,4 p. 100 à compter du 1er janvier 1992 et à 1,5 p. 100 à compter du 1er janvier 1993. Pour les entreprises de travail temporaire, le taux est fixé à 2 p. 100 ; dans ce dernier cas il s'applique, à compter du 1er janvier 1992, aux rémunérations versées pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de travail.
\n
" } }, "LEGIARTI000006308947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-03", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308947", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308947.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000889388", "#text": "Décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cet article reproduit les dispositions du premier alinéa de l'article L. 951-1 du code du travail :
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\"A compter du 1er janvier 2004, les employeurs occupant au moins dix salariés doivent consacrer au financement des actions définies à l'article L. 950-1 une part minimale de 1,60 % du montant des rémunérations versées pendant l'année en cours entendues au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou au chapitre II du titre II et au chapitre Ier du titre IV du livre VII du code rural pour les employeurs des salariés visés à l'article L. 722-20 dudit code. Pour les entreprises de travail temporaire, ce taux est fixé à 2 % des rémunérations versées pendant l'année en cours, quelles que soient la nature et la date de la conclusion des contrats de travail.\"
" } }, "LEGIARTI000006308948": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308948", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308948.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AFXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006243456", "@num": "3", "#text": "Ordonnance n°2005-895 du 2 août 2005 - art. 3 (V) JORF 3 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632642", "@nortexte": "ECOX0500186R", "@numtexte": "2005-895", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L. 951-1 du code du travail, les employeurs occupant au moins dix salariés consacrent au financement des actions de formation professionnelle continue une part minimale du montant des rémunérations.
\n
" } }, "LEGIARTI000018522947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-02-22", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522947", "URL": "article/LEGI/ARTI/00/00/18/52/29/LEGIARTI000018522947.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000020834282", "@num": "1", "#text": "Arrêté du 24 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020833206", "@nortexte": "ECED0912763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000021710571", "@num": "D6332-87", "#text": "Code du travail - art. D6332-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522619", "@num": "D6332-89", "#text": "Code du travail - art. D6332-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387935", "@num": "D6332-91", "#text": "Code du travail - art. D6332-91 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522941", "@num": "R6331-11", "#text": "Code du travail - art. R6331-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522892", "@num": "R6331-34", "#text": "Code du travail - art. R6331-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. R6332-102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522828", "@num": "R6332-5", "#text": "Code du travail - art. R6332-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522627", "@num": "R6332-85", "#text": "Code du travail - art. R6332-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522949", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522947", "@fin": "2010-02-22", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021858466", "@fin": "2015-01-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2010-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408622", "@fin": "2017-03-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034103433", "@fin": "2020-01-02", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2017-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041455642", "@fin": "2022-01-01", "@num": "R6331-9", "@etat": "ABROGE", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
L'employeur de dix salariés et plus opère, avant le 1er mars de l'année suivant celle au titre de laquelle la participation est due :
1° Un versement au moins égal à 0,20 % des rémunérations de l'année de référence à un organisme collecteur paritaire agréé par l'Etat au titre du congé individuel de formation. Pour les entreprises de travail temporaire, ce taux est fixé à 0,30 % et la contribution est versée à l'organisme collecteur paritaire agréé de la branche professionnelle ;
2° Un versement au moins égal à 0,50 % des rémunérations de l'année de référence à un organisme collecteur paritaire agréé au titre des contrats ou des périodes de professionnalisation et du droit individuel à la formation.

" } }, "LEGIARTI000018619597": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619597", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619597.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": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément aux dispositions de l'article L. 6331-9 du code du travail, les employeurs de dix salariés et plus consacrent au financement des actions de formation professionnelle continue un pourcentage au moins égal à 1,60 % du montant des rémunérations versées.

" } }, "LEGIARTI000020499746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020499746", "URL": "article/LEGI/ARTI/00/00/20/49/97/LEGIARTI000020499746.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023906506", "@num": "163 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020519344", "#text": "Code général des impôts, annexe 2, CGIAN2. - 8 quinquies : Abattement des entreprises de pêc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020519348", "#text": "Code général des impôts, annexe 2, CGIAN2. - 8-0 quinquies : Jeunes entreprises innovantes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020519364", "#text": "Code général des impôts, annexe 2, CGIAN2. - Section VI : Prélèvement spécial sur les films ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519327", "@num": "116", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519323", "@num": "134", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 134 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519319", "@num": "134 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 134 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294125", "@num": "140 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K bis (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519428", "@num": "140 K quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quinquies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294129", "@num": "140 K ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519423", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519419", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519350", "@num": "15", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519394", "@num": "163 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 duodecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294196", "@num": "163 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 novodecies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294193", "@num": "163 octodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 octodecies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519442", "@num": "163 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519440", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294191", "@num": "163 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 septdecies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 sexdecies (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 terdecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519410", "@num": "163 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519402", "@num": "163 undecies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies B (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519398", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294198", "@num": "163 vicies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 vicies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294209", "@num": "171 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 ter A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519392", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519385", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519378", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519374", "@num": "294", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294778", "@num": "300", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 300 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519371", "@num": "301", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519366", "@num": "310 HA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519346", "@num": "32 C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519341", "@num": "32 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519353", "@num": "321 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 octies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519359", "@num": "321 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519356", "@num": "321 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519362", "@num": "321 sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519336", "@num": "74-0 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519331", "@num": "82", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 82 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020496091", "@nor": "ECEL0904789D", "@num": "2009-389", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-389 du 7 avril 2009 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020496091", "@c_titre_court": "Décret n°2009-389 du 7 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-389 du 7 avril 2009 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2009-04-10", "@id_txt": "LEGITEXT000020499730", "@c_titre_court": "Décret n°2009-389 du 7 avril 2009" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2009-04-09", "@date_signature": "2009-04-07", "@num_parution_jo": "0084" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020499746", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020496379", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
Art. 140 K ter, Art. 171 ter A, Art. 300\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 163 septdecies, Art. 321 quinquies, Art. 163 octodecies, Art. 321 sexies, Art. 163 novodecies, Art. 321 septies, Art. 163 vicies, Art. 321 octies
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 140 K quater, Art. 140 K quinquies, Art. 143, Art. 144, Art. 163 nonies, Art. 163 undecies, Art. 163 undecies A, Art. 163 undecies B, Art. 163 undecies C, Art. 163 duodecies, Art. 286 I, Art. 286 J, Art. 289, Art. 294, Art. 301, Art. 310 HA, Sct. Section VI : Prélèvement spécial sur les films pornographiques et d'incitation à la violence, Art. 321 quinquies, Art. 321 sexies, Art. 321 septies, Art. 321 octies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 140 K bis, Art. 163 terdecies, Art. 163 quaterdecies, Art. 163 quaterdecies A, Art. 163 quindecies C, Art. 163 sexdecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 15, Sct. 8-0 quinquies : Jeunes entreprises innovantes, Art. 32 C bis, Sct. 8 quinquies : Abattement des entreprises de pêche maritime, Art. 32 D, Art. 74-0 A, Art. 82, Art. 116, Art. 134, Art. 134 A\n
\n

\n
" } }, "LEGIARTI000021858466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2010-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000021858466", "URL": "article/LEGI/ARTI/00/00/21/85/84/LEGIARTI000021858466.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020834282", "@num": "1", "#text": "Arrêté du 24 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020833206", "@nortexte": "ECED0912763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000021852711", "@num": "2", "#text": "Décret n°2010-155 du 19 février 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021851984", "@nortexte": "ECED0931118D", "@numtexte": "2010-155", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000021710571", "@num": "D6332-87", "#text": "Code du travail - art. D6332-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522619", "@num": "D6332-89", "#text": "Code du travail - art. D6332-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387935", "@num": "D6332-91", "#text": "Code du travail - art. D6332-91 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904361", "@num": "L6332-19", "#text": "Code du travail - art. L6332-19", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522941", "@num": "R6331-11", "#text": "Code du travail - art. R6331-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522892", "@num": "R6331-34", "#text": "Code du travail - art. R6331-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. R6332-102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522828", "@num": "R6332-5", "#text": "Code du travail - art. R6332-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522627", "@num": "R6332-85", "#text": "Code du travail - art. R6332-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522949", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522947", "@fin": "2010-02-22", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021858466", "@fin": "2015-01-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2010-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408622", "@fin": "2017-03-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034103433", "@fin": "2020-01-02", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2017-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041455642", "@fin": "2022-01-01", "@num": "R6331-9", "@etat": "ABROGE", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'employeur de dix salariés et plus opère, avant le 1er mars de l'année suivant celle au titre de laquelle la participation est due :

\n
1° Un versement au moins égal à 0, 20 % des rémunérations de l'année de référence à un organisme collecteur paritaire agréé par l'Etat au titre du congé individuel de formation. Pour les entreprises de travail temporaire, ce taux est fixé à 0, 30 % et la contribution est versée à l'organisme collecteur paritaire agréé de la branche professionnelle ;

\n
2° Un versement au moins égal à 0, 50 % des rémunérations de l'année de référence à un organisme collecteur paritaire agréé au titre des contrats ou des périodes de professionnalisation et du droit individuel à la formation ;

\n
\n

3° Un versement des sommes mentionnées au 2° de l'article L. 6332-19 dues, le cas échéant, au titre du plan de formation en application du sixième alinéa du même article L. 6332-19. Ce versement est effectué auprès de l'organisme collecteur paritaire agréé mentionné au 2°.
\n

" } }, "LEGIARTI000027518032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-06-07" } }, "META_COMMUN": { "ID": "LEGIARTI000027518032", "URL": "article/LEGI/ARTI/00/00/27/51/80/LEGIARTI000027518032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000027507241", "@num": "1", "#text": "Décret n°2013-463\n du 3 juin 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027506377", "@nortexte": "EFIE1308352D", "@numtexte": "2013-463", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément aux dispositions de l'article L. 6331-9 du code du travail, les employeurs d'au moins dix salariés consacrent au financement des actions de formation professionnelle continue un pourcentage au moins égal à 1,60 % du montant des rémunérations versées.

" } }, "LEGIARTI000028698227": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698227", "URL": "article/LEGI/ARTI/00/00/28/69/82/LEGIARTI000028698227.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028685247", "@num": "10", "#text": "LOI n° 2014-288 du 5 mars 2014 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000018619576", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619594", "@num": "235 ter DA", "#text": "Code général des impôts, CGI. - art. 235 ter DA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518027", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619572", "@num": "235 ter GA-0 bis", "#text": "Code général des impôts, CGI. - art. 235 ter GA-0 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518022", "@num": "235 ter H ter", "#text": "Code général des impôts, CGI. - art. 235 ter H ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362972", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@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": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022855707", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@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": "LEGIARTI000006308937", "@fin": "1985-07-26", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308938", "@fin": "1986-10-23", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308939", "@fin": "1990-06-15", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1986-10-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308940", "@fin": "1991-06-24", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308941", "@fin": "1992-07-04", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308942", "@fin": "1993-08-18", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308943", "@fin": "1995-10-27", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308944", "@fin": "1999-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308945", "@fin": "2001-03-31", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308946", "@fin": "2005-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308947", "@fin": "2005-08-03", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308948", "@fin": "2008-05-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619597", "@fin": "2013-06-07", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518032", "@fin": "2015-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698227", "@fin": "2016-01-01", "@num": "235 ter D", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843404", "@fin": "2019-01-01", "@num": "235 ter D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément aux dispositions de l'article L. 6331-9 du code du travail, les employeurs d'au moins dix salariés versent aux organismes mentionnés au même article un pourcentage minimal du montant des rémunérations versées pendant l'année en cours s'élevant à 1 %, sous réserve des dispositions de l'article L. 6331-10 du même code.

" } }, "LEGIARTI000029408622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029408622", "URL": "article/LEGI/ARTI/00/00/29/40/86/LEGIARTI000029408622.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-968 du 22 août 2014 article 3 : Les présentes dispositions s'appliquent à la collecte des contributions dues au titre de l'année 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020834282", "@num": "1", "#text": "Arrêté du 24 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020833206", "@nortexte": "ECED0912763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000029406465", "@num": "2", "#text": "DÉCRET n°2014-968 du 22 août 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029405866", "@nortexte": "ETSD1415882D", "@numtexte": "2014-968", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-22" }, { "@id": "LEGIARTI000021710571", "@num": "D6332-87", "#text": "Code du travail - art. D6332-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522619", "@num": "D6332-89", "#text": "Code du travail - art. 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R6332-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522949", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522947", "@fin": "2010-02-22", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021858466", "@fin": "2015-01-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2010-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408622", "@fin": "2017-03-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034103433", "@fin": "2020-01-02", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2017-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041455642", "@fin": "2022-01-01", "@num": "R6331-9", "@etat": "ABROGE", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 6331-9, l'employeur de dix salariés et plus procède au versement de la participation avant le 1er mars de l'année suivant celle au titre de laquelle elle est due.

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L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. 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Conformément aux dispositions de l'article L. 6331-9 du code du travail, les employeurs d'au moins onze salariés versent aux organismes mentionnés au même article un pourcentage minimal du montant des rémunérations versées pendant l'année en cours s'élevant à 1 %, sous réserve des dispositions de l'article L. 6331-10 du même code.

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D6332-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522619", "@num": "D6332-89", "#text": "Code du travail - art. D6332-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387935", "@num": "D6332-91", "#text": "Code du travail - art. D6332-91 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522941", "@num": "R6331-11", "#text": "Code du travail - art. R6331-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522892", "@num": "R6331-34", "#text": "Code du travail - art. R6331-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. R6332-102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522828", "@num": "R6332-5", "#text": "Code du travail - art. R6332-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522627", "@num": "R6332-85", "#text": "Code du travail - art. R6332-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522949", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522947", "@fin": "2010-02-22", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021858466", "@fin": "2015-01-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2010-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408622", "@fin": "2017-03-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034103433", "@fin": "2020-01-02", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2017-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041455642", "@fin": "2022-01-01", "@num": "R6331-9", "@etat": "ABROGE", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 6331-9, l'employeur de onze salariés et plus procède au versement de la participation avant le 1er mars de l'année suivant celle au titre de laquelle elle est due.

" } }, "LEGIARTI000038617839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038617839", "URL": "article/LEGI/ARTI/00/00/38/61/78/LEGIARTI000038617839.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668454", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668464", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293674", "@num": "16", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033978944", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033977857", "@num": "171 AY", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AY (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668435", "@num": "171 BL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668421", "@num": "202 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 202 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668380", "@num": "294 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042031879", "@num": "371 ter L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668480", "@num": "46", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038559363", "@nor": "ECOE1907435D", "@num": "2019-559", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-559 du 6 juin 2019 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038559363", "@c_titre_court": "Décret n°2019-559 du 6 juin 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-559 du 6 juin 2019 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2019-06-08", "@id_txt": "LEGITEXT000038617829", "@c_titre_court": "Décret n°2019-559 du 6 juin 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-06-07", "@date_signature": "2019-06-06", "@num_parution_jo": "0131" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038617839", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038559540", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 16, Art. 46, Art. 102 Z, Art. 143, Art. 144, Art. 163 undecies A, Art. 171 AX, Art. 171 AY, Art. 171 BL, Art. 202 A, Art. 286 I, Art. 286 J, Art. 294 bis, Art. 371 ter L\n
\n

\n
\n

" } }, "LEGIARTI000041455642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000041455642", "URL": "article/LEGI/ARTI/00/00/41/45/56/LEGIARTI000041455642.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020834282", "@num": "1", "#text": "Arrêté du 24 juin 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020833206", "@nortexte": "ECED0912763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000041432760", "@num": "2", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000044946057", "@num": "1", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000021710571", "@num": "D6332-87", "#text": "Code du travail - art. D6332-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522619", "@num": "D6332-89", "#text": "Code du travail - art. D6332-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387935", "@num": "D6332-91", "#text": "Code du travail - art. D6332-91 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904279", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522941", "@num": "R6331-11", "#text": "Code du travail - art. R6331-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522892", "@num": "R6331-34", "#text": "Code du travail - art. R6331-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. R6332-102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522828", "@num": "R6332-5", "#text": "Code du travail - art. R6332-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522627", "@num": "R6332-85", "#text": "Code du travail - art. R6332-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522949", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522947", "@fin": "2010-02-22", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021858466", "@fin": "2015-01-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2010-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408622", "@fin": "2017-03-01", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034103433", "@fin": "2020-01-02", "@num": "R6331-9", "@etat": "MODIFIE", "@debut": "2017-03-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041455642", "@fin": "2022-01-01", "@num": "R6331-9", "@etat": "ABROGE", "@debut": "2020-01-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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Article 163 undecies A AUTONOME PERIME, en vigueur du 10/04/2009 au 08/06/2019 (Code général des impôts, annexe II)