{ "article": { "LEGIARTI000022179473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 nonies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022179473", "URL": "article/LEGI/ARTI/00/00/22/17/94/LEGIARTI000022179473.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article R. 6331-1 du Code du travail.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022169565", "@num": "2", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000018498380", "@num": "R6331-1", "#text": "Code du travail - art. R6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162076", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1981-05-15" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295358", "@fin": "1981-05-15", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295359", "@fin": "1992-07-04", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1981-05-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295360", "@fin": "1999-03-31", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295361", "@fin": "2005-01-01", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295362", "@fin": "2006-03-31", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295363", "@fin": "2009-04-10", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020519414", "@fin": "2010-05-01", "@num": "163 nonies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179473", "@fin": "2999-01-01", "@num": "163 nonies", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la détermination du montant de la participation des employeurs au développement de la formation professionnelle continue, l'effectif de l'entreprise est calculé conformément à l'article R. 6331-1 du code du travail.

\n
" } }, "LEGIARTI000018522959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-06-25", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522959", "URL": "article/LEGI/ARTI/00/00/18/52/29/LEGIARTI000018522959.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": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000047194049", "#text": "Arrêté du 15 février 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047190600", "@nortexte": "ECOE2304706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-15" }, { "@id": "LEGIARTI000047449945", "#text": "Arrêté du 27 mars 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047445209", "@nortexte": "ECOE2310333A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901310", "@num": "L1251-54", "#text": "Code du travail - art. L1251-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522898", "@num": "R6331-30", "#text": "Code du travail - art. R6331-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041611735", "@num": "R6523-1", "#text": "Code du travail - art. R6523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508777", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179473", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522961", "@fin": "2999-01-01", "#text": "Section 1 : Modalités de calcul des effectifs", "@debut": "2008-05-01" } ] }, "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": "LEGIARTI000018522959", "@fin": "2009-06-25", "@num": "R6331-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020786665", "@fin": "2020-01-01", "@num": "R6331-1", "@etat": "ABROGE", "@debut": "2009-06-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Pour la détermination du montant de la participation des employeurs au développement de la formation professionnelle continue, le nombre de salariés est égal au nombre mensuel moyen de salariés rémunérés par l'employeur pendant l'année ou la fraction d'année d'exercice de l'activité.
Ce nombre mensuel moyen est calculé conformément aux dispositions des articles L. 1111-2 et L. 1251-54.

" } }, "LEGIARTI000020786665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2009-06-25" } }, "META_COMMUN": { "ID": "LEGIARTI000020786665", "URL": "article/LEGI/ARTI/00/00/20/78/66/LEGIARTI000020786665.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020785275", "@num": "3", "#text": "Décret n°2009-775\n du 23 juin 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000020782331", "@nortexte": "BCFS0830773D", "@numtexte": "2009-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-23" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000041432760", "@num": "2", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000047194049", "#text": "Arrêté du 15 février 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047190600", "@nortexte": "ECOE2304706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-15" }, { "@id": "LEGIARTI000047449945", "#text": "Arrêté du 27 mars 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047445209", "@nortexte": "ECOE2310333A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "@id": "LEGIARTI000006900783", "@num": "L1111-2", "#text": "Code du travail - art. L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900784", "@num": "L1111-3", "#text": "Code du travail - art. L1111-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901310", "@num": "L1251-54", "#text": "Code du travail - art. L1251-54", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522898", "@num": "R6331-30", "#text": "Code du travail - art. R6331-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041611735", "@num": "R6523-1", "#text": "Code du travail - art. R6523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508777", "@num": "R950-1", "#text": "Code du travail - art. R950-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179473", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522961", "@fin": "2999-01-01", "#text": "Section 1 : Modalités de calcul des effectifs", "@debut": "2008-05-01" } ] }, "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": "LEGIARTI000018522959", "@fin": "2009-06-25", "@num": "R6331-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020786665", "@fin": "2020-01-01", "@num": "R6331-1", "@etat": "ABROGE", "@debut": "2009-06-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la détermination du montant de la participation des employeurs au développement de la formation professionnelle continue, l'effectif de l'entreprise calculé au 31 décembre, tous établissements confondus, est égal à la moyenne des effectifs déterminés chaque mois de l'année civile.
\n
Pour la détermination des effectifs du mois, il est tenu compte des salariés titulaires d'un contrat de travail le dernier jour de chaque mois, y compris les salariés absents, conformément aux dispositions des articles L. 1111-2, L. 1111-3 et L. 1251-54.
\n
Pour une entreprise créée en cours d'année, l'effectif est apprécié à la date de sa création. Au titre de l'année suivante, l'effectif de cette entreprise est apprécié dans les conditions définies aux deux alinéas précédents, en fonction de la moyenne des effectifs de chacun des mois d'existence de la première année.
\n
Pour la détermination de la moyenne mentionnée aux premier et troisième alinéas, les mois au cours desquels aucun salarié n'est employé ne sont pas pris en compte.

" } }, "LEGIARTI000022169565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022169565", "URL": "article/LEGI/ARTI/00/00/22/16/95/LEGIARTI000022169565.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022179485", "@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": "LEGIARTI000022179481", "@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": "LEGIARTI000022179476", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179473", "@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": "LEGIARTI000022179464", "@num": "242 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179467", "@num": "242-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179460", "@num": "267 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295705", "@num": "304", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 304 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179446", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179450", "@num": "306-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306-0 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179439", "@num": "315 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179435", "@num": "317 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179422", "@num": "321 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296420", "@num": "328", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 328 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294935", "@num": "328 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 328 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294936", "@num": "328 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 328 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179525", "@num": "329", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 329 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179496", "@num": "95 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 W (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179493", "@num": "95 Y", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 Y (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179490", "@num": "95 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022166146", "@nor": "ECEL1006799D", "@num": "2010-421", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022166146", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022169556", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27", "@num_parution_jo": "0101" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022169565", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166639", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 328, Art. 328 A, Art. 328 B\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 329, Art. 383\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 60 B, Art. 95 W, Art. 95 Y, Art. 95 Z, Art. 143, Art. 144, Art. 161, Art. 163 nonies, Art. 242-0 C, Art. 242 duodecies, Art. 267 quater H, Art. 304, Art. 306-0 F, Art. 306 F, Art. 315 C, Art. 317 quater, Art. 321 ter, Art. 321 quater, Art. 321 A\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000018522959", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000022179473", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020786665", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000022179473", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022169565", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000022179473", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022179473", "liens_entrants": true }

Article 163 nonies AUTONOME VIGUEUR, en vigueur depuis le 01/05/2010 (Code général des impôts, annexe II)