{ "article": { "LEGIARTI000020519436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 quindecies C", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020519436", "URL": "article/LEGI/ARTI/00/00/20/51/94/LEGIARTI000020519436.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2018-771 du 5 septembre 2018, art. 37-VI-1°, 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": "LEGIARTI000045758131", "@num": "2", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000006303866", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498384", "@num": "R6331-2", "#text": "Code du travail - art. R6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161988", "@fin": "2018-06-23", "#text": "III : Employeurs occupant moins de dix salariés", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320219", "@fin": "2999-01-01", "#text": "III : Employeurs occupant moins de onze salariés", "@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": "LEGIARTI000020519436", "@fin": "2022-05-07", "@num": "163 quindecies C", "@etat": "PERIME", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les modalités de versement de la participation prévue à l'article 235 ter KA du code général des impôts sont déterminées conformément aux dispositions prévues à l'article R. 6331-2 du code du travail.

" } }, "LEGIARTI000006303866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006303866", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303866.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C, 231, 231 bis C à 231 bis N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657763", "@num": "28", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 28 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées au titre VII du livre VII du code du travail doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
" } }, "LEGIARTI000006303867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006303867", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C, 231, 231 bis C à 231 bis N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006932635", "@num": "13", "#text": "Loi n°93-923 du 19 juillet 1993 - art. 13 () JORF 21 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": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées au titre VII du livre VII du code du travail doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées à l'alinéa précédent est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
" } }, "LEGIARTI000006303868": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303868", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303868.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "@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": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées au titre VII du livre VII du code du travail doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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)) (1), des salaires payés pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées au premier alinéa est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
\n
(1) Modification de la loi. Ces dispositions concernent les rémunérations versées à compter du 1er janvier 1996.
\n
" } }, "LEGIARTI000006303869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006303869", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658246", "@num": "3", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 3 (V) JORF 30 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "JORFTEXT000000751904", "#text": "Loi 97-1051 1997-11-18 art. 55 II B, D JORF 19 novembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000751904", "@nortexte": "AGRX9600072L", "@numtexte": "97-1051", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-18" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées ((aux chapitres Ier et III du titre VII du livre VII du code du travail)) (M) doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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 (1), des salaires payés pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées au premier alinéa est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
\n
(M) Modification.
\n
(1) Ces dispositions concernent les rémunérations versées à compter du 1er janvier 1996.
" } }, "LEGIARTI000006303870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303870", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651526", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (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": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L952-1 du code du travail, les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées aux chapitres Ier et III du titre VII du livre VII du code du travail doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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 rémunérations versées pendant l'année en cours. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées au premier alinéa est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
" } }, "LEGIARTI000006303871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303871", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651526", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651561", "@num": "L953-4", "#text": "Code du travail - art. L953-4 (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": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L952-1 du code du travail, les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées aux chapitres Ier et III du titre VII du livre VII du code du travail, doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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 du 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. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 100 F ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées au premier alinéa est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
\n
S'agissant des entreprises de pêche maritime et de cultures marines, l'employeur reverse le montant de cette contribution à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4 du code du travail.
" } }, "LEGIARTI000006303872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303872", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651526", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651561", "@num": "L953-4", "#text": "Code du travail - art. L953-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-20", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L952-1 du code du travail, les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées aux chapitres Ier et III du titre VII du livre VII du code du travail, doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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 du 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. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 15 euros ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées au premier alinéa est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
\n
S'agissant des entreprises de pêche maritime et de cultures marines, l'employeur reverse le montant de cette contribution à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4 du code du travail.
" } }, "LEGIARTI000006303873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303873", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303873.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212778", "@num": "1", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 1 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651526", "@num": "L952-1", "#text": "Code du travail - art. L952-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651561", "@num": "L953-4", "#text": "Code du travail - art. L953-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-20", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Conséquence de l'application de l'article L952-1 du code du travail", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L952-1 du code du travail, les employeurs occupant moins de dix salariés, à l'exception de ceux occupant les personnes mentionnées au chapitre III du titre VII du livre VII du code du travail, doivent consacrer au financement des actions définies à l'article 235 ter C un pourcentage minimal de 0,15 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 du 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. A défaut de dispositions contraires prévues par une convention ou un accord collectif étendu, les contributions inférieures à 15 euros ne sont pas exigibles.
\n
A compter du 1er janvier 1992, la contribution dont les modalités de calcul ont été fixées au premier alinéa est versée par l'employeur, avant le 1er mars de l'année suivant celle au titre de laquelle elle est due, à un organisme collecteur agréé, à ce titre, par l'Etat.
\n
L'employeur ne peut verser cette contribution qu'à un seul organisme collecteur agréé.
\n
S'agissant des entreprises de pêche maritime et de cultures marines, l'employeur reverse le montant de cette contribution à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4 du code du travail.
" } }, "LEGIARTI000006303874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303874", "URL": "article/LEGI/ARTI/00/00/06/30/38/LEGIARTI000006303874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BBXXXXXAI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cet article reproduit les dispositions de l'article L. 952-1 du code du travail :
\n
\"Les employeurs occupant moins de dix salariés doivent consacrer au financement des actions définies à l'article L. 950-1 un pourcentage minimal de 0,40 % à compter du 1er janvier 2004 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 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, des rémunérations versées pendant l'année en cours. Ce pourcentage est porté à 0,55 % à compter du 1er janvier 2005.
\n
Pour la mise en oeuvre de l'obligation définie à l'alinéa précédent, l'employeur effectue 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 0,15 % des rémunérations de l'année de référence à un organisme paritaire agréé au titre des contrats ou des périodes de professionnalisation prévus au titre VIII du présent livre et du droit individuel à la formation défini à l'article L. 933-1 ;
\n
2° Un versement à concurrence du solde de l'obligation prévue au premier alinéa du présent article à un organisme paritaire collecteur agréé à ce titre par l'Etat.
\n
L'employeur effectue le versement de ces contributions à un seul et même organisme collecteur agréé désigné par l'accord de branche dont il relève ou, à défaut, à un organisme collecteur agréé au niveau interprofessionnel.
\n
S'agissant des entreprises de pêche maritime et de cultures marines, l'employeur reverse le montant de cette contribution à l'organisme collecteur paritaire agréé mentionné au troisième alinéa de l'article L. 953-4.\"
" } }, "LEGIARTI000018522955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522955", "URL": "article/LEGI/ARTI/00/00/18/52/29/LEGIARTI000018522955.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": "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": "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": "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": "LEGIARTI000022850447", "@num": "R6332-11", "#text": "Code du travail - art. R6332-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522716", "@num": "R6332-49", "#text": "Code du travail - art. R6332-49 (Ab)", "@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": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522957", "@fin": "2017-03-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103384", "@fin": "2999-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2017-03-01" } ] }, "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": "LEGIARTI000018522955", "@fin": "2015-01-01", "@num": "R6331-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408596", "@fin": "2017-03-01", "@num": "R6331-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103436", "@fin": "2022-01-01", "@num": "R6331-2", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
L'employeur de moins de dix salariés 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 0,15 % des rémunérations de l'année de référence à un organisme collecteur paritaire agréé au titre de la professionnalisation et du droit individuel à la formation ;
2° Un versement à concurrence du solde de l'obligation de financement de la formation professionnelle continue à un organisme collecteur paritaire agréé à ce titre par l'Etat.

" } }, "LEGIARTI000018619549": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619549", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619549.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément aux dispositions de l'article L. 6331-2 du code du travail, les employeurs de moins de dix salariés consacrent au financement des actions de formation professionnelle continue un pourcentage au moins égal à 0,55 % 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
" } }, "LEGIARTI000029408596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029408596", "URL": "article/LEGI/ARTI/00/00/29/40/85/LEGIARTI000029408596.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": "LEGIARTI000029406471", "@num": "1", "#text": "DÉCRET n°2014-968 du 22 août 2014 - art. 1", "@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": "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": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2", "@sens": "source", "@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": "LEGIARTI000022850447", "@num": "R6332-11", "#text": "Code du travail - art. R6332-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522716", "@num": "R6332-49", "#text": "Code du travail - art. R6332-49 (Ab)", "@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": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522957", "@fin": "2017-03-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103384", "@fin": "2999-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2017-03-01" } ] }, "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": "LEGIARTI000018522955", "@fin": "2015-01-01", "@num": "R6331-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408596", "@fin": "2017-03-01", "@num": "R6331-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103436", "@fin": "2022-01-01", "@num": "R6331-2", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 6331-2, l'employeur de moins de dix salariés procède au versement de la participation avant le 1er mars de l'année suivant celle au titre de laquelle elle est due.

" } }, "LEGIARTI000031843401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter KA", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031843401", "URL": "article/LEGI/ARTI/00/00/31/84/34/LEGIARTI000031843401.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048847916", "@num": "15", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881876", "@num": "49 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 ZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022859298", "@fin": "2999-01-01", "#text": "1° : Montant de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179600", "@fin": "2016-01-01", "#text": "II : Employeurs occupant moins de dix salariés", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000031884201", "@fin": "2999-01-01", "#text": "II : Employeurs occupant moins de onze salariés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303866", "@fin": "1993-08-18", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303867", "@fin": "1995-10-27", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303868", "@fin": "1998-04-22", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303869", "@fin": "1999-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303870", "@fin": "2001-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303871", "@fin": "2002-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303872", "@fin": "2002-03-31", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303873", "@fin": "2005-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303874", "@fin": "2008-05-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619549", "@fin": "2016-01-01", "@num": "235 ter KA", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031843401", "@fin": "2019-01-01", "@num": "235 ter KA", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

" } }, "LEGIARTI000034103436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034103436", "URL": "article/LEGI/ARTI/00/00/34/10/34/LEGIARTI000034103436.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034099347", "@num": "1", "#text": "Décret n°2017-249 du 27 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034097349", "@nortexte": "ETSD1700215D", "@numtexte": "2017-249", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-27" }, { "@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": "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": "LEGIARTI000006904278", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2", "@sens": "source", "@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": "LEGIARTI000022850447", "@num": "R6332-11", "#text": "Code du travail - art. R6332-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522716", "@num": "R6332-49", "#text": "Code du travail - art. R6332-49 (Ab)", "@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": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522957", "@fin": "2017-03-01", "#text": "Section 2 : Employeurs de moins de dix salariés", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103384", "@fin": "2999-01-01", "#text": "Section 2 : Employeurs de moins de onze salariés", "@debut": "2017-03-01" } ] }, "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": "LEGIARTI000018522955", "@fin": "2015-01-01", "@num": "R6331-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408596", "@fin": "2017-03-01", "@num": "R6331-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103436", "@fin": "2022-01-01", "@num": "R6331-2", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 6331-2, l'employeur de moins de onze salariés procède au versement de la participation avant le 1er mars de l'année suivant celle au titre de laquelle elle est due.

" } }, "LEGIARTI000045758131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045758131", "URL": "article/LEGI/ARTI/00/00/45/75/81/LEGIARTI000045758131.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045766061", "@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": "LEGIARTI000045766054", "@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": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294245", "@num": "171 P bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294246", "@num": "171 P ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 P ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2018-771 du 5 septembre 2018, art. 37-VI-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2018-771 du 5 septembre 2018, art. 37-VI-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 35-I-14°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe II au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045757184", "@nor": "ECOE2207364D", "@num": "2022-782", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-782 du 4 mai 2022 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045757184", "@c_titre_court": "Décret n°2022-782 du 4 mai 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-782 du 4 mai 2022 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2022-05-07", "@id_txt": "LEGITEXT000045758121", "@c_titre_court": "Décret n°2022-782 du 4 mai 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2022-05-06", "@date_signature": "2022-05-04", "@num_parution_jo": "0105" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045758131", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045757382", "@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.
\n Art. 163 undecies C, Art. 163 quindecies C, Art. 171 P bis, Art. 171 P ter\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 95 ZN, Art. 143, Art. 144\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000031843401", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018522955", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018619549", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303874", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303866", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303867", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303868", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303869", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303870", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303871", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303872", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006303873", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029408596", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034103436", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045758131", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "PERIME" }, { "article_id": "LEGIARTI000020499746", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519436", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020519436", "liens_entrants": true }

Article 163 quindecies C AUTONOME PERIME, en vigueur du 10/04/2009 au 07/05/2022 (Code général des impôts, annexe II)