{ "article": { "LEGIARTI000027798399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D214-61", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000027798399", "URL": "article/LEGI/ARTI/00/00/27/79/83/LEGIARTI000027798399.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027772147", "@num": "8", "#text": "Décret n°2013-687\n du 25 juillet 2013 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000027769564", "@nortexte": "EFIT1312508D", "@numtexte": "2013-687", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000006308949", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649371", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027776659", "@fin": "2999-01-01", "#text": "Sous-paragraphe 2 : Fonds communs de placement dans l'innovation.", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027776083", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Fonds de capital investissement.", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006185206", "@fin": "2008-07-20", "#text": "Sous-section 2 : Règles générales de composition de l'actif et du passif du fonds commun de créances.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000019236999", "@fin": "2013-07-31", "#text": "Sous-section 2 : Dispositions particulières applicables aux organismes de titrisation ou aux compartiments d'organismes de titrisation supportant des risques d'assurance.", "@debut": "2008-07-20" }, { "@id": "LEGISCTA000027798566", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels.", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170964", "@fin": "2008-07-20", "#text": "Section 2 : Les fonds communs de créances", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000019237096", "@fin": "2013-07-31", "#text": "Section 2 : Les organismes de titrisation.", "@debut": "2008-07-20" }, { "@id": "LEGISCTA000027798600", "@fin": "2999-01-01", "#text": "Section 2 : FIA.", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435477", "@fin": "2013-07-31", "@num": "D214-61", "@etat": "MODIFIE", "@debut": "2011-08-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027798399", "@fin": "2999-01-01", "@num": "D214-61", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le nombre maximum de salariés mentionné à l'article L. 214-30 s'apprécie conformément aux dispositions de l'article 235 ter E du code général des impôts.

" } }, "LEGIARTI000006308949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-03-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308949", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 1 A 1 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L 950-1 du code du travail est fixé à 1,1 % du montant, entendu au sens de l'article 231-1 à 1 ter, des salaires payés pendant l'année en cours.
\n
" } }, "LEGIARTI000006308950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-03-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006308950", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 1 et S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26 art. 2 JORF 30 MARS 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L 950-1 du code du travail est fixé à 1,1 % du montant des salaires payés pendant l'année en cours, déterminé selon les modalités prévus aux articles 231 et suivants ; toutefois l'exonération mentionnée à l'article 231 bis K n'est pas applicable.
\n
" } }, "LEGIARTI000006308951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-02-25", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308951", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis L", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 et S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273721", "@num": "9", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 9 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L 950-1 du code du travail est fixé à 1,1 % du montant des salaires payés pendant l'année en cours, déterminé selon les modalités prévus aux articles 231 et suivants ; toutefois les exonérations mentionnées aux articles 231 bis K et 231 bis L ne sont pas applicables.
\n
" } }, "LEGIARTI000006308952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-31", "DATE_DEBUT": "1984-02-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006308952", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis L", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 et S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 84-130 1984-12-24 art. 26 JORF 25 février 1984", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L 950-1 du code du travail est fixé à 1,1 % du montant des salaires payés pendant l'année en cours, déterminé selon les modalités prévus aux articles 231 et suivants ; toutefois les exonérations mentionnées aux articles 231 bis K et 231 bis L ne sont pas applicables.
\n
Le taux prévu au premier alinéa peut être revalorisé par la loi de finances après consultation du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévu à l'article L. 910-1 du code précité.
" } }, "LEGIARTI000006308953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-07-15", "DATE_DEBUT": "1987-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308953", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis L CGIAN2 163 decies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 et S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657051", "@num": "72", "#text": "Loi n°87-588 du 30 juillet 1987 - art. 72 (V) JORF 31 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L950-1 du code du travail est fixé à 1,2 % du montant entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours (1) ; les exonérations mentionnées aux articles 231 bis K et 231 bis L ne sont pas applicables. Ce taux peut être revalorisé par la loi après consultation du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévu à l'article L910-1 du code précité. Toutefois les exonérations mentionnées aux articles 231 bis K et 231 bis L ne sont pas applicables.
\n
\n
(1) Taux applicable aux salaires versés à compter du 1er janvier 1987. Voir également Annexe II, art. 163 decies.
\n
" } }, "LEGIARTI000006308954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006308954", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308954.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231 bis K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis L CGIAN2 163 decies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 et S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20 art. 1 : rectificatif, JORF 22 octobre 1988, en vigueur le 15 juillet 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L950-1 du code du travail est fixé à 1,2 % du montant entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours (1) ; les exonérations mentionnées aux articles 231 bis K et 231 bis L ne sont pas applicables. Ce taux peut être revalorisé par la loi après consultation du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévu à l'article L910-1 du code précité.
\n
\n
(1) Taux applicable aux salaires versés à compter du 1er janvier 1987. Voir également Annexe II, art. 163 decies.
\n
" } }, "LEGIARTI000006308955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006308955", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis C à CGI 231 bis L", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 163 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 20 I, II, III Finances pour 1989 JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317595", "@num": "20", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 20 (V) JORF 28 décembre 1988, incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L950-1 du code du travail est fixé à 1,2 % du montant entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours (1) ; les exonérations mentionnées aux articles 231 bis C à 231 bis L s'appliquent. Ce taux peut être revalorisé par la loi après consultation du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévu à l'article L910-1 du code précité.
\n
\n
(1) Taux applicable aux salaires versés à compter du 1er janvier 1987. Voir également Annexe II, art. 163 decies.
\n
" } }, "LEGIARTI000006308956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006308956", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis C à CGI 231 bis N", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 163 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006656322", "@num": "5", "#text": "Loi n°89-905 du 19 décembre 1989 - art. 5 () JORF 20 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L950-1 du code du travail est fixé à 1,2 % du montant entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours (1) ; les exonérations mentionnées aux articles 231 bis C à 231 bis N s'appliquent. Ce taux peut être revalorisé par la loi après consultation du conseil national de la formation professionnelle, de la promotion sociale et de l'emploi prévu à l'article L910-1 du code précité.
\n
\n
(1) Taux applicable aux salaires versés à compter du 1er janvier 1987. Voir également Annexe II, art. 163 decies.
\n
" } }, "LEGIARTI000006308957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006308957", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308957.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 231 bis C à CGI 231 bis N", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 163 decies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657527", "@num": "27", "#text": "Loi n°90-613 du 12 juillet 1990 - art. 27 () JORF 14 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350807", "@nortexte": "TEFX9000078L", "@numtexte": "90-613", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000006657545", "@num": "43", "#text": "Loi n°90-613 du 12 juillet 1990 - art. 43 (V) JORF 14 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350807", "@nortexte": "TEFX9000078L", "@numtexte": "90-613", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651108", "@num": "L910-1", "#text": "Code du travail - art. L910-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651162", "@num": "L950-1", "#text": "Code du travail - art. L950-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux de la participation prévue à l'article L950-1 du code du travail est fixé à 1,2 % du montant entendu au sens du 1 de l'article 231, des salaires payés pendant l'année en cours (1) ; les exonérations mentionnées aux articles 231 bis C à 231 bis N s'appliquent. Ce pourcentage est fixé à 2 p. 100 pour les entreprises de travail temporaire.
\n
\n
(1) Taux applicable aux salaires versés à compter du 1er janvier 1987. Voir également Annexe II, art. 163 decies.
\n
" } }, "LEGIARTI000006308958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006308958", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006657727", "@num": "1", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006657762", "@num": "27", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 27 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006657730", "@num": "4", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 4 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006657736", "@num": "9", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 9 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@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": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-1, L981-6, L981-7, L212-4-4, L322-4-2, L322-4-7, L117-1 à L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
\" a) Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail ne sont pas pris en compte ;
\n
\" b) Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code ;
\n
\" c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
\" d) Les titulaires de contrats de retour à l'emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période d'un an à compter de la date d'embauche ;
\n
\" e) Les titulaires des contrats emploi-solidarité et des contrats locaux d'orientation définis aux articles L. 322-4-7 et suivants du code du travail ne sont pas pris en compte pendant toute la durée du contrat ;
\n
\" f) Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
" } }, "LEGIARTI000006308959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006308959", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000546576", "#text": "Loi 93-1313 1993-12-20 quinquennale art. 18 I VIII, art. 19 II JORF 21 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000546576", "@nortexte": "TEFX9300125Z", "@numtexte": "93-1313", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648168", "@num": "L322-4-8-1", "#text": "Code du travail - art. L322-4-8-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-1, L981-6, L981-7, L212-4-4, L322-4-2, L322-4-7, L322-4-8-1, L117-1 à L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail ne sont pas pris en compte ;
\n
b) Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code ;
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d) Les titulaires de contrats de retour à l'emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période d'un an à compter de la date d'embauche ;
\n
e) Les titulaires des contrats emploi-solidarité ((définis aux articles L.322-4-7 et suivants du code du travail et des emplois visé à l'article L.322-4-8-1 du même code ne sont pas pris en compte pendant toute la durée des contrats)) (M) ;
\n
f) Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
\n
(M) Modification de la loi.
\n
" } }, "LEGIARTI000006308960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006308960", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308960.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006756409", "@num": "42-8", "#text": "Loi n°88-1088 du 1 décembre 1988 - art. 42-8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "LEGIARTI000006658175", "@num": "1", "#text": "Loi n°94-638 du 25 juillet 1994 - art. 1 () JORF 27 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000548628", "@nortexte": "DOMX9400047L", "@numtexte": "94-638", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006658232", "@num": "1", "#text": "Loi n°95-881 du 4 août 1995 - art. 1 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000188957", "@nortexte": "TEFX9500103L", "@numtexte": "95-881", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@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": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647783", "@num": "L212-4-4", "#text": "Code du travail - art. L212-4-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648168", "@num": "L322-4-8-1", "#text": "Code du travail - art. L322-4-8-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651004", "@num": "L832-2", "#text": "Code du travail - art. L832-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-1, L981-6, L981-7, L212-4-4, L322-4-2, L832-2, L322-4-7, L322-4-8-1, L117-1 à L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail ne sont pas pris en compte ;
\n
b) Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-4 du même code (1) ;
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
((d. Les bénéficiaires des contrats initiative-emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période de deux ans à compter de la date d'embauche ou pendant toute la durée du contrat de travail à durée déterminée ;
\n
((Il en est de même, pendant une durée de deux ans, pour les bénéficiaires de contrats d'accès à l'emploi prévus à l'article L. 832-2 du code du travail, dans les départements d'outre-mer et la collectivité territoriale de Saint-Pierre-et-Miquelon)) (M).
\n
e) Les titulaires des contrats emploi-solidarité définis aux articles L.322-4-7 et suivants du code du travail et des emplois visé ((visés à l'article L. 322-4-8-1 du même code ainsi que les titulaires dans les départements d'outre-mer des contrats d'insertion par l'activité prévus à l'article 42-8 de la loi n° 88-1088 du 1er décembre 1988 modifiée, ne sont pas pris en compte)) (M) pendant toute la durée des contrats ;
\n
f) Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
\n
(1) Annexe II 163 nonies.
\n
(M) Modification de la loi.
" } }, "LEGIARTI000006308961": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308961", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308961.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006756409", "@num": "42-8", "#text": "Loi n°88-1088 du 1 décembre 1988 - art. 42-8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "LEGIARTI000006658093", "@num": "12", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 12 () JORF 20 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647255", "@num": "L212-4-8", "#text": "Code du travail - art. L212-4-8 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648168", "@num": "L322-4-8-1", "#text": "Code du travail - art. L322-4-8-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651004", "@num": "L832-2", "#text": "Code du travail - art. L832-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-1, L981-6, L981-7, L212-4-8, L322-4-2, L832-2, L322-4-7, L322-4-8-1, L117-1 à L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail ne sont pas pris en compte ;
\n
b) Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-8 du même code ;
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d. Les bénéficiaires des contrats initiative-emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période de deux ans à compter de la date d'embauche ou pendant toute la durée du contrat de travail à durée déterminée ;
\n
Il en est de même, pendant une durée de deux ans, pour les bénéficiaires de contrats d'accès à l'emploi prévus à l'article L. 832-2 du code du travail, dans les départements d'outre-mer et la collectivité territoriale de Saint-Pierre-et-Miquelon.
\n
e) Les titulaires des contrats emploi-solidarité définis aux articles L.322-4-7 et suivants du code du travail et des emplois visé visés à l'article L. 322-4-8-1 du même code ainsi que les titulaires dans les départements d'outre-mer des contrats d'insertion par l'activité prévus à l'article 42-8 de la loi n° 88-1088 du 1er décembre 1988 modifiée, ne sont pas pris en compte pendant toute la durée des contrats ;
\n
f) Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
" } }, "LEGIARTI000006308962": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308962", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308962.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAN" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006682505", "@num": "1", "#text": "Rapport au Président de la République relatif à l' - art. 1 (V) JORF 23 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "LEGIARTI000006682507", "@num": "3", "#text": "Rapport au Président de la République relatif à l' - art. 3 (V) JORF 23 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@id": "LEGIARTI000006682508", "@num": "4", "#text": "Rapport au Président de la République relatif à l' - art. 4 (V) JORF 23 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000402505", "@nortexte": "MESX0000083R", "@numtexte": "2000-1249", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-21" }, { "@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": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647255", "@num": "L212-4-8", "#text": "Code du travail - art. L212-4-8 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648168", "@num": "L322-4-8-1", "#text": "Code du travail - art. L322-4-8-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651004", "@num": "L832-2", "#text": "Code du travail - art. L832-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-1, L981-6, L981-7, L212-4-8, L322-4-2, L832-2, L322-4-7, L322-4-8-1, L117-1 à L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798143", "@num": "L522-8", "#text": "Code de l'action sociale et des familles - art. L522-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail, ne sont pas pris en compte ;
\n
b) Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-8 du même code ;
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d. Les bénéficiaires des contrats initiative-emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période de deux ans à compter de la date d'embauche ou pendant toute la durée du contrat de travail à durée déterminée ;
\n
Il en est de même, pendant une durée de deux ans, pour les bénéficiaires de contrats d'accès à l'emploi prévus à l'article L. 832-2 du code du travail, dans les départements d'outre-mer et la collectivité territoriale de Saint-Pierre-et-Miquelon.
\n
e) Les titulaires des contrats emploi-solidarité définis aux articles L. 322-4-7 et suivants du code du travail et des emplois visé visés à l'article L. 322-4-8-1 du même code ainsi que les titulaires dans les départements d'outre-mer des contrats d'insertion par l'activité prévus à l'article L. 522-8 du code de l'action sociale et des familles, ne sont pas pris en compte pendant toute la durée des contrats ;
\n
f) Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
" } }, "LEGIARTI000006308963": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308963", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308963.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAO" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658881", "@num": "10", "#text": "Loi n°2003-660 du 21 juillet 2003 - art. 10 () JORF 22 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000605656", "@nortexte": "DOMX0200191L", "@numtexte": "2003-660", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-21" }, { "@id": "JORFTEXT000000795427", "#text": "Décret 2003-933 2003-09-30", "@sens": "source", "@cidtexte": "JORFTEXT000000795427", "@nortexte": "BUDF0300025D", "@numtexte": "2003-933", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-30" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647255", "@num": "L212-4-8", "#text": "Code du travail - art. L212-4-8 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648118", "@num": "L322-4-2", "#text": "Code du travail - art. L322-4-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648155", "@num": "L322-4-7", "#text": "Code du travail - art. L322-4-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648168", "@num": "L322-4-8-1", "#text": "Code du travail - art. L322-4-8-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651004", "@num": "L832-2", "#text": "Code du travail - art. L832-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651667", "@num": "L981-6", "#text": "Code du travail - art. L981-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651671", "@num": "L981-7", "#text": "Code du travail - art. L981-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L981-1, L981-6, L981-7, L212-4-8, L322-4-2, L832-2, L322-4-7, L322-4-8-1, L117-1 à L117-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798143", "@num": "L522-8", "#text": "Code de l'action sociale et des familles - art. L522-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) Jusqu'au terme prévu par le contrat ou, à défaut, jusqu'à l'expiration d'une période de deux ans à compter de sa conclusion, les titulaires des contrats de travail définis aux articles L. 981-1, L. 981-6 et L. 981-7 du code du travail, ne sont pas pris en compte ;
\n
b) Les salariés à temps partiel sont pris en compte dans les conditions fixées par l'article L. 212-4-8 du même code ;
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d. Les bénéficiaires des contrats initiative-emploi prévus à l'article L. 322-4-2 du code du travail ne sont pas pris en compte jusqu'à l'expiration d'une période de deux ans à compter de la date d'embauche ou pendant toute la durée du contrat de travail à durée déterminée ;
\n
Conformément au V de l'article L832-2 du code du travail, dans les départements d'outre-mer et la collectivité territoriale de Saint-Pierre-et-Miquelon, les salariés bénéficiaires d'un contrat d'accès à l'emploi ne sont pas pris en compte, pendant une durée de deux ans, dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles. Toutefois, cette durée est portée à trente mois pour les bénéficiaires du revenu minimum d'insertion ;
\n
e) Les titulaires des contrats emploi-solidarité définis aux articles L. 322-4-7 et suivants du code du travail et des emplois visé visés à l'article L. 322-4-8-1 du même code ainsi que les titulaires dans les départements d'outre-mer des contrats d'insertion par l'activité prévus à l'article L. 522-8 du code de l'action sociale et des familles, ne sont pas pris en compte pendant toute la durée des contrats ;
\n
f) Les apprentis avec lesquels un contrat régulier d'apprentissage a été conclu dans les conditions prévues aux articles L. 117-1 à L. 117-18 du code du travail ne sont pas pris en compte.
" } }, "LEGIARTI000006308964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308964", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308964.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter, L981-1, L322-4-8-1, L322-4-15", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006276434", "@num": "1", "#text": "Ordonnance n°2004-602 du 24 juin 2004 - art. 1 () JORF 26 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000619681", "@nortexte": "SOCX0400037R", "@numtexte": "2004-602", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@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": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651004", "@num": "L832-2", "#text": "Code du travail - art. L832-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) (disjoint)
\n
b) (sans objet)
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d) (disjoint)
\n
e) (disjoint)
\n
f) (disjoint)
\n
Les dispositions des articles L. 981-8, L322-4-5, L.322-4-14 et L. 117-11-1 et du V de l'article L. 832-2 du code du travail sont reproduites :
\n
\"L981-8 : Jusqu'au terme prévu par le contrat lorsque celui-ci est à durée déterminée ou jusqu'à la fin de l'action de professionnalisation lorsque le contrat est à durée indéterminée, les titulaires des contrats de travail définis à l'article L. 981-1 ne sont pas pris en compte dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application des dispositions législatives ou réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faire de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n
\"L. 322-4-5 : Jusqu'à l'expiration d'une période de deux ans à compter de la date d'embauche ou pendant toute la durée du contrat de travail à durée déterminée, les bénéficiaires des contrats initiative-emploi ne sont pas pris en compte dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application à ces entreprises des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n
\"L322-4-14 : Les bénéficiaires des contrats emploi-solidarité et des emplois visés à l'article L. 322-4-8-1, ainsi que des contrats institués à l'article L. 322-4-15, ne sont pas pris en compte, pendant toute la durée du contrat, dans le calcul de l'effectif du personnel des organismes dont ils relèvent pour l'application à ces organismes des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum des salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et des maladies professionnelles.
\n
\n
\"L. 117-11-1 : Les apprentis ne sont pas pris en compte dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application à ces entreprises des dispositions législatives ou réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n
\"L. 832-2 : V. Les salariés bénéficiaires d'un contrat d'accès à l'emploi ne sont pas pris en compte, pendant une durée de deux ans, dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles. Toutefois, cette durée est portée à trente mois pour les bénéficiaires du revenu minimum d'insertion.
\n
" } }, "LEGIARTI000006308965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308965", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308965.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAQ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651004", "@num": "L832-2", "#text": "Code du travail - art. L832-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651656", "@num": "L981-1", "#text": "Code du travail - art. L981-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) (disjoint)
\n
b) (sans objet)
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d) e) et f) (disjoint)
\n
Les dispositions des articles L. 981-8, L. 322-4-9 et L. 117-11-1 et du V de l'article L. 832-2 du code du travail sont reproduites :
\n
\"L. 981-8 : Jusqu'au terme prévu par le contrat lorsque celui-ci est à durée déterminée ou jusqu'à la fin de l'action de professionnalisation lorsque le contrat est à durée indéterminée, les titulaires des contrats de travail définis à l'article L. 981-1 ne sont pas pris en compte dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application des dispositions législatives ou réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faire de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n
\"L. 322-4-9 : Les bénéficiaires des contrats visés aux articles L. 322-4-7 et L. 322-4-10, ne sont pas pris en compte, pendant toute la durée du contrat, dans le calcul de l'effectif du personnel des organismes dont ils relèvent pour l'application à ces organismes des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum des salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et des maladies professionnelles.\"
\n
\n
\"L. 117-11-1 : Les apprentis ne sont pas pris en compte dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application à ces entreprises des dispositions législatives ou réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles.
\n
\n
\"L. 832-2 : V. Les salariés bénéficiaires d'un contrat d'accès à l'emploi ne sont pas pris en compte, pendant une durée de deux ans, dans le calcul de l'effectif du personnel des entreprises dont ils relèvent pour l'application des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum de salariés, exception faite de celles qui concernent la tarification des risques d'accidents du travail et de maladies professionnelles. Toutefois, cette durée est portée à trente mois pour les bénéficiaires du revenu minimum d'insertion.
\n
" } }, "LEGIARTI000006308966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308966", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308966.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AGXXXXXAR" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation de la condition d'effectif prévue à l'article 235 ter D :
\n
a) (disjoint)
\n
b) (sans objet)
\n
c) L'effectif des salariés employés par les entreprises de travail temporaire est calculé en ajoutant au nombre des salariés permanents le nombre moyen par jour ouvrable des salariés qui ont été liés par un contrat de travail temporaire au cours de l'exercice ;
\n
d) e) et f) (disjoint)
\n
Conformément aux dispositions des articles L. 981-8, L. 322-4-9, L. 117-11-1 et au V de l'article L. 832-2 du code du travail, les titulaires des contrats de travail définis à l'article L. 981-1 du code précité, les bénéficiaires des contrats mentionnés aux articles L. 322-4-7 et L. 322-4-10 du même code, les apprentis et dans les départements d'outre-mer et la collectivité territoriale de Saint-Pierre-et-Miquelon les salariés bénéficiaires d'un contrat d'accès à l'emploi ne sont pas pris en compte dans le calcul de l'effectif dont ils relèvent pour l'application des dispositions législatives et réglementaires qui se réfèrent à une condition d'effectif minimum de salariés.
" } }, "LEGIARTI000006649371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006649371", "URL": "article/LEGI/ARTI/00/00/06/64/93/LEGIARTI000006649371.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L030AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328274", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - 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Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.
\n
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D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. 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R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184596", "@fin": "2011-08-03", "#text": "Sous-section 3 : Règles particulières aux fonds communs de placement", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.
\n
Le règlement général de l'Autorité des marchés financiers fixe les autres cas et les conditions dans lesquels le règlement du fonds prévoit, le cas échéant, que l'émission des parts est interrompue de façon provisoire ou définitive.
" } }, "LEGIARTI000018619589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619589", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619589.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

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D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006901310", "@num": "L1251-54", "#text": "Code du travail - art. L1251-54", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308949", "@fin": "1982-03-30", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308950", "@fin": "1983-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1982-03-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308951", "@fin": "1984-02-25", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308952", "@fin": "1987-07-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308953", "@fin": "1988-07-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1987-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308954", "@fin": "1989-07-14", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308955", "@fin": "1990-06-15", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308956", "@fin": "1991-06-24", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308957", "@fin": "1992-07-04", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308958", "@fin": "1994-09-02", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308959", "@fin": "1995-10-27", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308960", "@fin": "2000-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308961", "@fin": "2001-03-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308962", "@fin": "2003-08-31", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308963", "@fin": "2005-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308964", "@fin": "2006-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308965", "@fin": "2007-01-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308966", "@fin": "2008-05-01", "@num": "235 ter E", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619589", "@fin": "2019-01-01", "@num": "235 ter E", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le seuil d'effectif salarié mentionné à l'article 235 ter D est apprécié conformément aux dispositions prévues aux articles L. 1111-2 et L. 1111-3 du code du travail. S'agissant des entreprises de travail temporaire, l'effectif salarié est calculé conformément aux dispositions de l'article L. 1251-54 du même code.

" } }, "LEGIARTI000019680932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2008-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000019680932", "URL": "article/LEGI/ARTI/00/00/19/68/09/LEGIARTI000019680932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2008-1081 du 23 octobre 2008 article 8 : Les dispositions du 6° et du 7° de l'article 1er et celles du 2° de l'article 2 sont immédiatement applicables aux organismes constitués à la date de publication des décrets prévus respectivement par ces dispositions.

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Le rachat par le fonds de ses parts et l'émission de parts nouvelles peuvent être suspendus à titre provisoire par la société de gestion quand des circonstances exceptionnelles l'exigent et si l'intérêt des porteurs de parts le commande, dans des conditions fixées par le règlement du fonds.

\n
\n

Dans les mêmes circonstances, lorsque la cession de certains actifs ne serait pas conforme à l'intérêt des porteurs, ceux-ci peuvent être transférés à un nouveau fonds. La scission est décidée par la société de gestion. Par dérogation à l'article L. 214-3, elle n'est pas soumise à l'agrément de l'Autorité des marchés financiers, mais lui est déclarée sans délai. Chaque porteur reçoit un nombre de parts du nouveau fonds égal à celui qu'il détient dans l'ancien. Le fonds créé ne peut émettre de nouvelles parts. Ses parts sont amorties au fur et à mesure de la cession de ses actifs. Les conditions d'application du présent alinéa sont définies par décret.

\n
\n

Le règlement général de l'Autorité des marchés financiers fixe les autres cas et les conditions dans lesquels le règlement du fonds prévoit, le cas échéant, que l'émission des parts est interrompue de façon provisoire ou définitive.

\n
" } }, "LEGIARTI000024439753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000024439753", "URL": "article/LEGI/ARTI/00/00/24/43/97/LEGIARTI000024439753.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328274", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - 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R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068445", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720257", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373030", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373058", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373083", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421693", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2011-08-03" }, { "@id": "LEGISCTA000027787036", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024421574", "@fin": "2013-07-28", "#text": "Paragraphe 2 : Organismes de placement collectif en valeurs mobilières destinés à tout souscripteur", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184595", "@fin": "2011-08-03", "#text": "Sous-section 2 : Règles particulières relatives aux sociétés d'investissement à capital variable", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000024439713", "@fin": "2013-07-28", "#text": "Sous-section 2 : Autres organismes de placement collectif en valeurs mobilières", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le I et le 1° du II de l'article L. 214-28 émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application du présent alinéa, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

2° Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.

Les dispositions du IV et du V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du II du présent article et du quota d'investissement de 60 % qui leur est propre.

II.-Sont également éligibles au quota d'investissement de 60 % mentionné au I les titres mentionnés au III de l'article L. 214-28 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

III.-L'actif du fonds est constitué pour 40 % au moins de titres reçus en contrepartie de souscriptions au capital ou de titres reçus en contrepartie d'obligations converties de sociétés respectant les conditions définies au I.

IV.-1° Sous réserve du respect de la limite de 20 % prévue au II, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux I et III de l'article L. 214-28 émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au 2° du I est appréciée par l'organisme mentionné à ce même 2° au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

-et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du 2° du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du 2° du I ;

2° Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1° et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1°.

V.-Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

En cas de cession par une société mère mentionnée au premier alinéa du IV de titres de filiales mentionnées au d de ce même IV remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le I et le 1° du II de l'article L. 214-28 émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
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R214-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798445", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798442", "@num": "R214-51", "#text": "Code monétaire et financier - art. R214-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798427", "@num": "R214-54", "#text": "Code monétaire et financier - art. R214-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798423", "@num": "R214-55", "#text": "Code monétaire et financier - art. R214-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798416", "@num": "R214-56", "#text": "Code monétaire et financier - art. R214-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798411", "@num": "R214-57", "#text": "Code monétaire et financier - art. R214-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798409", "@num": "R214-58", "#text": "Code monétaire et financier - art. R214-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798395", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798391", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798387", "@num": "R214-64", "#text": "Code monétaire et financier - art. R214-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798377", "@num": "R214-65", "#text": "Code monétaire et financier - art. R214-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798365", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798363", "@num": "R214-66-1", "#text": "Code monétaire et financier - art. R214-66-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798351", "@num": "R214-68", "#text": "Code monétaire et financier - art. R214-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798347", "@num": "R214-69", "#text": "Code monétaire et financier - art. R214-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798336", "@num": "R214-71", "#text": "Code monétaire et financier - art. R214-71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798331", "@num": "R214-72", "#text": "Code monétaire et financier - art. R214-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798328", "@num": "R214-73", "#text": "Code monétaire et financier - art. R214-73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798320", "@num": "R214-74", "#text": "Code monétaire et financier - art. R214-74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798315", "@num": "R214-75", "#text": "Code monétaire et financier - art. R214-75 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798312", "@num": "R214-76", "#text": "Code monétaire et financier - art. R214-76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798308", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798304", "@num": "R214-78", "#text": "Code monétaire et financier - art. R214-78 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798300", "@num": "R214-79", "#text": "Code monétaire et financier - art. R214-79 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027777776", "@num": "R214-81", "#text": "Code monétaire et financier - art. R214-81 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798249", "@num": "R214-82", "#text": "Code monétaire et financier - art. R214-82 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798243", "@num": "R214-83", "#text": "Code monétaire et financier - art. R214-83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024436738", "@num": "R214-83-1", "#text": "Code monétaire et financier - art. R214-83-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798232", "@num": "R214-85", "#text": "Code monétaire et financier - art. R214-85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798229", "@num": "R214-86", "#text": "Code monétaire et financier - art. R214-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024436903", "@num": "R214-86-1", "#text": "Code monétaire et financier - art. R214-86-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798221", "@num": "R214-87", "#text": "Code monétaire et financier - art. R214-87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024436979", "@num": "R214-87-1", "#text": "Code monétaire et financier - art. R214-87-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798215", "@num": "R214-88", "#text": "Code monétaire et financier - art. R214-88 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024437041", "@num": "R214-88-1", "#text": "Code monétaire et financier - art. R214-88-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798206", "@num": "R214-89", "#text": "Code monétaire et financier - art. R214-89 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024437087", "@num": "R214-89-1", "#text": "Code monétaire et financier - art. R214-89-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024437089", "@num": "R214-89-2", "#text": "Code monétaire et financier - art. R214-89-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798201", "@num": "R214-90", "#text": "Code monétaire et financier - art. R214-90 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024437154", "@num": "R214-90-1", "#text": "Code monétaire et financier - art. R214-90-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798196", "@num": "R214-91", "#text": "Code monétaire et financier - art. R214-91 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798192", "@num": "R214-92", "#text": "Code monétaire et financier - art. R214-92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798185", "@num": "R214-93", "#text": "Code monétaire et financier - art. R214-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798180", "@num": "R214-94", "#text": "Code monétaire et financier - art. R214-94 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798176", "@num": "R214-95", "#text": "Code monétaire et financier - art. R214-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798171", "@num": "R214-96", "#text": "Code monétaire et financier - art. R214-96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798167", "@num": "R214-97", "#text": "Code monétaire et financier - art. R214-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798164", "@num": "R214-98", "#text": "Code monétaire et financier - art. R214-98 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798161", "@num": "R214-99", "#text": "Code monétaire et financier - art. R214-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027772135", "@fin": "2999-01-01", "#text": "Section 1 : Modifications apportées au livre II", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027772137", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications apportées au code monétaire et financier", "@debut": "2013-07-31" } ] }, "@cid": "JORFTEXT000027769564", "@nor": "EFIT1312508D", "@num": "2013-687", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2013-687 du 25 juillet 2013 pris pour l'application de l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027769564", "@c_titre_court": "Décret n°2013-687 du 25 juillet 2013" }, { "@fin": "2999-01-01", "#text": "Décret n° 2013-687 du 25 juillet 2013 pris pour l'application de l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs", "@debut": "2013-07-31", "@id_txt": "LEGITEXT000027772113", "@c_titre_court": "Décret n°2013-687 du 25 juillet 2013" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2013-07-30", "@date_signature": "2013-07-25", "@num_parution_jo": "0175" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000027772147", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027769821", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code monétaire et financier
\nSct. Sous-paragraphe 1 : Règlement ou statuts de l'organisme de titrisation., Sct. Sous-paragraphe 2 : Règles générales de composition de l'actif et du passif de l'organisme de titrisation., Art. D214-94, Sct. Sous-paragraphe 3 : Règles applicables aux instruments financiers à terme et à la cession de créances avant leur terme., Sct. Sous-paragraphe 4 : Règles applicables à la cession et au recouvrement des créances ainsi qu'à la conservation des actifs., Art. D214-102, Art. D214-103, Art. D214-104, Sct. Sous-paragraphe 5 : Obligations d'information., Sct. Sous-paragraphe 6 : Dispositions particulières aux organismes de titrisation à compartiments. \n
\n

\n
\n
A abrogé les dispositions suivantes :

-Code monétaire et financier
\nSct. Sous-section 1 : Régime général., Art. R214-118, Sct. Sous-section 2 : Souscription des parts., Sct. Sous-section 3 : Gestion., Sct. Sous-section 4 : Assemblée générale., Art. R214-124, Sct. Sous-section 5 : Dispositions comptables., Sct. Sous-section 6 : Fusion., Art. R214-143-1, Sct. Sous-section 7 : Règles de bonne conduite., Sct. Section 4 : Les sociétés d'épargne forestière., Sct. Sous-section 1 : Les sociétés d'épargne forestière relevant de l'article L. 214-85., Sct. Sous-section 2 : Sociétés d'épargne forestières relevant de l'article L. 214-86., Sct. Section 5 : Les organismes de placement collectif immobilier., Sct. Sous-section 1 : Dispositions communes., Sct. Paragraphe 1 : Constitution et règles de composition de l'actif de l'organisme de placement collectif immobilier., Sct. Sous-paragraphe 1 : Règles applicables aux actifs immobiliers., Art. R214-162-1, Sct. Sous-paragraphe 2 : Règles applicables aux instruments financiers, aux dépôts et aux liquidités., Art. R214-178, Art. R214-179, Art. R214-180, Art. R214-181, Sct. Sous-paragraphe 3 : Endettement de l'organisme de placement collectif immobilier., Art. R214-182, Art. R214-184, Sct. Sous-paragraphe 4 : Règles relatives aux garanties, aux instruments financiers à terme et aux acquisitions et cessions temporaires de titres., Art. R214-188, Art. D214-192, Art. R214-195, Sct. Sous-paragraphe 5 : Montant minimum d'actif net., Art. D214-198, Sct. Sous-paragraphe 6 : Avances en compte courant., Sct. Sous-paragraphe 7 : Règles particulières applicables aux organismes de placement collectif immobilier destinés à vingt souscripteurs au plus ou à une catégorie d'investisseurs., Art. D214-201, Art. D214-202, Sct. Sous-paragraphe 8 : Règles particulières applicables aux organismes de placement collectif immobilier issus de sociétés civiles de placement immobilier., Art. D214-204, Art. D214-205, Sct. Paragraphe 2 : Dispositions comptables et financières., Art. D214-207, Sct. Paragraphe 3 : Evaluation des actifs immobiliers., Sct. Paragraphe 4 : Dépositaire d'organisme de placement collectif immobilier., Sct. Paragraphe 5 : Société de gestion de l'organisme de placement collectif immobilier., Sct. Sous-section 2 : Règles particulières relatives aux sociétés de placement à prépondérance immobilière à capital variable., Art. D214-212, Art. R214-212-1, Sct. Sous-section 3 : Règles particulières relatives aux fonds de placement immobilier., Sct. Sous-section 4 : Organismes de placement collectif immobilier à règles de fonctionnement allégées., Sct. Paragraphe 1 : Dispositions communes, Art. D214-214, Sct. Paragraphe 2 : Organismes de placement collectif immobilier à règles de fonctionnement allégées sans effet de levier, Art. R214-216, Sct. Paragraphe 3 : Organismes de placement collectif immobilier à règles de fonctionnement allégées avec effet de levier, Art. R214-219, Sct. Sous-section 5 : Organismes de placement collectif immobilier à compartiments., Sct. Section 6 : Sociétés d'investissement à capital fixe., Art. D214-224, Art. D214-225, Art. D214-226, Art. D214-230, Art. D214-231, Art. D214-232, Art. D214-233, Art. D214-235 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code monétaire et financier
\nSct. Section 2 : FIA., Sct. Sous-section 1 : Dispositions communes.., Sct. Paragraphe 1 : Procédure de commercialisation de FIA., Art. D214-32, Art. D214-32-1, Art. D214-32-2, Art. D214-32-3, Art. D214-32-4, Art. D214-32-4-1, Sct. Paragraphe 2 : Dépositaire., Art. D214-32-4-2, Sct. Paragraphe 2 : Dispositions particulières aux sociétés de titrisation., Sct. Paragraphe 3 : Evaluation., Sct. Paragraphe 4 : Information., Art. D214-32-5, Sct. Paragraphe 5 : Participation et contrôle., Sct. Sous-section 2 : Fonds ouverts à des investisseurs non professionnels., Sct. Paragraphe 1 : Fonds d'investissement à vocation générale., Sct. Sous-paragraphe 1 : Régime général des fonds d'investissement à vocation générale., Art. R214-32-9, Sct. Sous-paragraphe 2 : Règles de fonctionnement., Sct. Sous-paragraphe 3 : Règles d'investissement., Sct. Sous-paragraphe 4 : Information des investisseurs., Art. D214-33, Sct. Paragraphe 2 : Fonds de capital investissement., Art. R214-34, Sct. Sous-paragraphe 1 : Fonds commun de placement à risques., Art. R214-35, Art. R214-36, Art. R214-36-1, Art. R214-37, Art. R214-38, Art. R214-39, Art. R214-40, Art. R214-41, Art. R214-42, Art. R214-43, Art. R214-44, Art. R214-45, Art. R214-46, Sct. Sous-paragraphe 2 : Fonds communs de placement dans l'innovation., Art. R214-47, Art. R214-48, Art. R214-48-1, Art. R214-49, Art. R214-50, Art. R214-51, Art. R214-52, Art. R214-53, Art. R214-54, Art. R214-55, Art. R214-56, Art. R214-57, Art. R214-58, Art. D214-59, Art. D214-60, Art. D214-61, Art. R214-62, Art. R214-63, Art. R214-64, Sct. Sous-paragraphe 3 : Fonds d'investissement de proximité., Art. R214-65, Art. R214-66, Art. R214-66-1, Art. R214-67, Art. R214-68, Art. R214-69, Art. R214-70, Art. R214-71, Art. R214-72, Art. R214-73, Art. R214-74, Art. R214-75, Art. R214-76, Art. R214-77, Art. R214-78, Art. R214-79, Sct. Sous-paragraphe 4 : Frais et commissions de gestion et de commercialisation supportés par les souscripteurs de parts de fonds communs de placement mentionnés au 1 du VI, au VI bis et au VI ter de l'article 199 terdecies-0 A du code général des impôts ainsi qu'au 1 du III de l'article 885-0 V bis du même code., Art. D214-80, Art. D214-80-1, Art. D214-80-2, Art. D214-80-3, Art. D214-80-4, Art. D214-80-5, Art. D214-80-6, Art. D214-80-7, Art. D214-80-8, Art. D214-80-9, Sct. Paragraphe 3 : Organismes de placement collectif immobilier., Sct. Sous-paragraphe 1 : Dispositions communes., Art. R214-81, Art. R214-82, Art. R214-83, Art. R214-84, Art. R214-85, Art. R214-86, Art. R214-87, Art. R214-88, Art. R214-89, Art. R214-90, Art. R214-91, Art. R214-92, Art. R214-93, Art. R214-95, Art. R214-96, Art. R214-97, Art. R214-98, Art. R214-99, Art. R214-100, Art. R214-101, Art. R214-94, Art. R214-102, Art. R214-103, Art. R214-104, Art. R214-105, Art. R214-106, Art. R214-107, Art. R214-108, Art. R214-109, Art. R214-110, Art. R214-111, Art. R214-112, Art. D214-113, Art. R214-114, Art. R214-115, Art. R214-116, Art. R214-117, Art. D214-118, Art. R214-119, Art. R214-120, Art. R214-121, Art. R214-122, Art. R214-123, Art. D214-124, Art. R214-125, Art. R214-126, Art. R214-127, Art. R214-128, Sct. Sous-paragraphe 2 : Règles particulières relatives aux sociétés de placement à prépondérance immobilière à capital variable., Art. R214-129, Sct. Sous-paragraphe 3 : Règles particulières relatives aux fonds de placement immobilier., Sct. Sous-paragraphe 4 : Organismes de placement collectif immobilier à compartiments., Sct. Paragraphe 4 : Les sociétés civiles de placement immobilier et les sociétés d'épargne forestière., Sct. Sous-paragraphe 1 : Régime général., Art. R214-130, Art. R214-131, Art. R214-132, Art. R214-133, Art. R214-134, Art. R214-135, Sct. Sous-paragraphe 2 : Souscription des parts., Sct. Sous-paragraphe 3 : Gestion., Sct. Sous-paragraphe 4 : Assemblée générale., Art. R214-136, Art. R214-137, Art. R214-138, Art. R214-139, Art. R214-140, Art. R214-141, Art. R214-142, Art. R214-143, Art. R214-144, Art. R214-145, Art. R214-146, Art. R214-147, Art. R214-148, Art. R214-149, Sct. Sous-paragraphe 5 : Dispositions comptables., Art. R214-150, Art. R214-151, Sct. Sous-paragraphe 6 : Fusion., Art. R214-152, Art. R214-153, Art. R214-154, Sct. Sous-paragraphe 7 : Règles de bonne conduite., Sct. Sous-paragraphe 8 : Dispositions particulières aux sociétés civiles de placement immobilier., Art. R214-155, Art. R214-156, Art. R214-157, Art. R214-158, Art. R214-159, Art. R214-155-1, Art. R214-157-1, Art. R214-160, Sct. Sous-paragraphe 9 : Dispositions particulières aux sociétés d'épargne forestière relevant de l'article L. 214-121., Art. R214-161, Art. R214-162, Art. R214-163, Art. R214-164, Art. R214-165, Art. R214-166, Art. R214-167, Art. R214-168, Art. R214-169, Art. R214-170, Art. R214-171, Art. R214-172, Art. R214-173, Art. R214-174, Art. R214-175, Art. R214-176, Sct. Sous-paragraphe 10 : Dispositions particulières aux sociétés d'épargne forestière relevant de l'article L. 214-122., Sct. Paragraphe 5 : Sociétés d'investissement à capital fixe., Art. R214-177, Art. D214-178, Sct. Paragraphe 6 : Fonds de fonds alternatifs., Art. R214-183, Art. R214-185, Art. R214-186, Art. D214-184, Sct. Sous-section 3 : Fonds ouverts à des investisseurs professionnels., Sct. Paragraphe 1 : Fonds agréés., Sct. Sous-paragraphe 1 : Fonds professionnels à vocation générale., Art. R214-187, Art. D214-188, Art. R214-189, Art. R214-190, Art. R214-191, Art. R214-193, Art. R214-192, Sct. Sous-paragraphe 2 : Organismes professionnels de placement collectif immobilier., Art. R214-194, Art. R214-196, Art. R214-197, Art. R214-199, Art. R214-200, Art. D214-195, Art. R214-198, Art. R214-201, Sct. Paragraphe 2 : Fonds déclarés., Sct. Sous-paragraphe 1 : Fonds professionnels spécialisés., Art. R214-203, Art. R214-206, Art. R214-202, Sct. Sous-paragraphe 2 : Fonds professionnels de capital investissement., Art. R214-204, Art. R214-205, Sct. Sous-section 4 : Fonds d'épargne salariale., Art. R214-207, Sct. Paragraphe 1 : Dispositions communes., Art. R214-208, Art. R214-209, Art. R214-210, Sct. Paragraphe 2 : Fonds communs de placement d'entreprise., Art. R214-211, Art. D214-213, Art. R214-212, Art. R214-214, Sct. Paragraphe 3 : Sociétés d'investissement à capital variable d'actionnariat salarié., Art. R214-215, Art. D214-216, Sct. Sous-section 5 : Organismes de titrisation., Sct. Paragraphe 1 : Dispositions communes aux organismes de titrisation., Sct. Sous-paragraphe 1 : Règlement ou statuts de l'organisme de titrisation., Art. R214-217, Sct. Sous-paragraphe 2 : Règles générales de composition de l'actif et du passif de l'organisme de titrisation., Art. R214-218, Art. R214-220, Art. R214-221, Art. R214-222, Art. R214-223, Art. D214-219, Sct. Sous-paragraphe 3 : Règles applicables aux instruments financiers à terme et à la cession de créances avant leur terme., Art. R214-224, Art. R214-225, Art. R214-226, Sct. Sous-paragraphe 4 : Règles applicables à la cession et au recouvrement des créances ainsi qu'à la conservation des actifs., Art. D214-227, Art. D214-228, Art. D214-229, Sct. Sous-paragraphe 5 : Obligations d'information., Art. R214-230, Sct. Sous-paragraphe 6 : Dispositions particulières aux organismes de titrisation à compartiments., Art. R214-231, Sct. Paragraphe 2 : Dispositions particulières aux fonds communs de titrisation., Art. R214-232, Art. D214-234, Art. R214-233, Art. R214-235, Sct. Paragraphe 3 : Dispositions particulières aux organismes de titrisation ou aux compartiments d'organismes de titrisation supportant des risques d'assurance., Art. D214-236, Art. D214-237, Art. D214-238, Art. D214-239, Art. D214-240, Sct. Section 3 : Autres placements collectifs., Art. D214-241 \n
\n

\n
\n
A créé les dispositions suivantes :

-Code monétaire et financier
\nArt. R214-32-16, Art. D214-32-6, Art. D214-179, Art. D214-32-10, Art. R214-32-17, Art. D214-180, Art. D214-32-11, Art. D214-32-7, Art. R214-32-18, Art. D214-32-7-1, Art. D214-181, Art. D214-32-12, Art. R214-32-19, Art. D214-32-7-2, Art. D214-182, Art. D214-32-13, Art. D214-32-7-3, Art. R214-32-20, Art. D214-32-14, Art. D214-32-7-4, Art. D214-32-15, Art. R214-32-21, Art. D214-32-7-5, Art. R214-32-22, Art. R214-32-23, Art. D214-32-7-6, Art. R214-32-24, Art. D214-32-7-7, Art. R214-32-24-1, Art. D214-32-7-8, Art. R214-32-25, Art. D214-32-7-9, Art. R214-32-26, Art. D214-32-7-10, Art. R214-32-27, Art. D214-32-7-11, Art. R214-32-28, Art. D214-32-7-12, Art. R214-32-29, Art. D214-32-7-13, Art. R214-32-30, Art. D214-32-7-14, Art. D214-32-31, Art. D214-32-7-15, Art. R214-32-32, Art. D214-32-8, Art. R214-32-33, Art. R214-32-34, Art. R214-32-35, Art. R214-32-36, Art. R214-32-37, Art. R214-32-38, Art. R214-32-39, Art. R214-32-40, Art. R214-32-41, Art. R214-32-42 \n
\n

\n
\n
\n
\n
A abrogé les dispositions suivantes :

-Code monétaire et financier
\nSct. Sous-section 2 : Autres organismes de placement collectif en valeurs mobilières, Sct. Paragraphe 1 : Dispositions communes, Art. R214-32, Art. R214-33, Art. R214-33-1, Art. R214-33-2, Art. R214-33-3, Sct. Paragraphe 2 : Organismes de placement collectif en valeurs mobilières destinés à tout souscripteur, Sct. Sous-paragraphe 1 : Fonds communs de placements à risques, Sct. Sous-paragraphe 2 : Fonds communs de placement dans l'innovation, Sct. Sous-paragraphe 3 : Fonds d'investissement de proximité, Sct. Sous-paragraphe 4 : Frais et commissions de gestion et de commercialisation supportés par les souscripteurs de parts de fonds communs de placement mentionnés au 1 du VI, au VI bis et au VI ter de l'article 199 terdecies-0 A du code général des impôts ainsi qu'au 1 du III de l'article 885-0 V bis du même code, Sct. Paragraphe 3 : Organismes de placement collectif en valeurs mobilières agréés réservés à certains investisseurs, Sct. Sous-paragraphe 1 : Dispositions communes, Art. D214-81, Art. D214-81-1, Sct. Sous-paragraphe 2 : Organismes de placement collectif en valeurs mobilières à règles d'investissement allégées, Art. R214-83-1, Sct. Sous-paragraphe 3 : Organismes de placement collectif en valeurs mobilières de fonds alternatifs, Sct. Paragraphe 4 : Organismes de placement collectif en valeurs mobilières déclarés réservés à certains investisseurs, Sct. Sous-paragraphe 1 : Dispositions communes, Art. R214-86-1, Sct. Sous-paragraphe 2 : Organismes de placement collectif en valeurs mobilières contractuels, Art. D214-87-1, Sct. Sous-paragraphe 3 : Fonds communs de placement à risques contractuels, Art. R214-87-1, Art. D214-87-2, Sct. Sous-paragraphe 4 : Fonds communs de placement à risques bénéficiant d'une procédure allégée, Art. R214-88-1, Sct. Paragraphe 5 : Organismes de placement collectif en valeurs mobilières d'épargne salariale, Sct. Sous-paragraphe 1 : Dispositions communes, Art. R214-89-1, Art. R214-89-2, Sct. Sous-paragraphe 2 : Fonds communs de placement d'entreprise, Art. R214-90-1, Art. D214-90-2, Sct. Sous-paragraphe 3 : Sociétés d'investissement à capital variable d'actionnariat salarié, Art. D214-91-1\n
\n

\n
" } }, "LEGIARTI000027787006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027787006", "URL": "article/LEGI/ARTI/00/00/27/78/70/LEGIARTI000027787006.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006314211", "@num": "17", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328274", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000025917086", "@num": "312-10", "#text": "Arrêté du 12 novembre 2004 - art. 312-10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036893317", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022910", "@num": "411-20-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-20-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022916", "@num": "411-21-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-21-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535939", "@num": "412-31", "#text": "Arrêté du 12 novembre 2004 - art. 412-31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022920", "@num": "413-41", "#text": "Arrêté du 12 novembre 2004 - art. 413-41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026022929", "@num": "413-44", "#text": "Arrêté du 12 novembre 2004 - art. 413-44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000047127522", "@num": "422-120-1", "#text": "Arrêté du 12 novembre 2004 - art. 422-120-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020502320", "@num": "2", "#text": "Ordonnance n°2009-394 du 9 avril 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020499142", "@nortexte": "ECET0903705R", "@numtexte": "2009-394", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000027762899", "@num": "6", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000038692436", "@num": "4", "#text": "Ordonnance n° 2019-75 du 6 février 2019 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038100584", "@nortexte": "ECOT1901015R", "@numtexte": "2019-75", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-02-06" }, { "@id": "LEGIARTI000042009527", "@num": "1", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042009528", "@num": "2", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000049897458", "@num": "13", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613086", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068445", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720257", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373030", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373058", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373083", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. 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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28 et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application des présentes dispositions, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

Les dispositions des IV et V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du II du présent article et du quota d'investissement de 60 % qui leur est propre.

IV.-1. Sous réserve du respect de la limite de 20 % prévue au II, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux I et III de l'article L. 214-28 émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au 2° du I est appréciée par l'organisme mentionné 2° au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce 1.

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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(1) Conformément à l'article 18 III B de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, ces dispositions telles qu'issues du 2° du A du II du même article, s'appliquent aux demandes d'agrément de constitution de fonds déposées à compter du 1er janvier 2017.

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L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. 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L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068445", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179029", "@num": "L214-159", "#text": "Code monétaire et financier - art. L214-159 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649235", "@num": "L214-24", "#text": "Code monétaire et financier - art. L214-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720257", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373030", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373058", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373083", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. R214-53 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743614", "@num": "R214-62", "#text": "Code monétaire et financier - art. R214-62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743607", "@num": "R214-63", "#text": "Code monétaire et financier - art. R214-63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271905", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798341", "@num": "R214-70", "#text": "Code monétaire et financier - art. R214-70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421693", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2011-08-03" }, { "@id": "LEGISCTA000027787036", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Fonds communs de placement dans l'innovation", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027787032", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Fonds de capital investissement", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649371", "@fin": "2003-08-02", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649372", "@fin": "2008-10-24", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680932", "@fin": "2011-08-03", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439753", "@fin": "2011-12-30", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092462", "@fin": "2013-07-28", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027787006", "@fin": "2014-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447598", "@fin": "2016-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815114", "@fin": "2018-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427255", "@fin": "2024-01-01", "@num": "L214-30", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048844256", "@fin": "2999-01-01", "@num": "L214-30", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28 et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes :

1° Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application des présentes dispositions, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

II.-Sont également éligibles au quota d'investissement de 70 % mentionné au I les titres mentionnés au III de l'article L. 214-28 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

-dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

-qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

VI.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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VII.-L'Autorité des marchés financiers refuse d'agréer la constitution d'un fonds commun de placement dans l'innovation lorsque, au cours d'une période fixée par décret, chacun des fonds communs de placement dans l'innovation et des fonds d'investissement de proximité constitués par la société de gestion concernée présente un montant total de souscriptions inférieur à un seuil fixé par décret et lorsque l'ensemble des fonds de capital investissement, mentionnés aux articles L. 214-27 et suivants, et des fonds professionnels de capital investissement, mentionnés à l'article L. 214-159, gérés par la société de gestion représente un montant total des actifs sous gestion inférieur à un seuil fixé par décret (1).

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I. – Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28, qui confèrent aux souscripteurs de titres de capital les seuls droits résultant de la qualité d'actionnaire ou d'associé, à l'exclusion de toute autre contrepartie notamment sous la forme de garantie en capital, de tarifs préférentiels ou d'accès prioritaire aux biens produits ou aux services rendus par la société, et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux c, e et i du 1 bis du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent les conditions suivantes :

1° Au moment de l'investissement initial par le fonds :

a) Etre une petite et moyenne entreprise au sens de l'annexe I du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité ;

b) Ne pas avoir de titres admis aux négociations sur un marché réglementé ou un système multilatéral de négociation français ou étranger au sens des articles L. 421-1 ou L. 424-1, sauf si ce marché est un système multilatéral de négociation où la majorité des instruments admis à la négociation sont émis par des petites et moyennes entreprises ;

c) Remplir l'une des deux conditions suivantes :

– avoir réalisé des dépenses de recherche définies aux a à g et aux j et k du II de l'article 244 quater B du code général des impôts représentant au moins 10 % des charges d'exploitation de l'un au moins des trois exercices précédant celui au cours duquel intervient la souscription.

Pour l'application aux entreprises n'ayant jamais clos d'exercice, les dépenses de recherche sont estimées pour l'exercice courant à la date de souscription et certifiées par un expert-comptable ou par un commissaire aux comptes ;

– être capable de démontrer qu'elle développe ou développera dans un avenir prévisible des produits, services ou procédés neufs ou substantiellement améliorés par rapport à l'état de la technique dans le secteur considéré et qui présentent un risque d'échec technologique ou industriel. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret ;

d) Remplir l'une des trois conditions suivantes :

– n'exercer son activité sur aucun marché ;

– exercer son activité sur un marché, quel qu'il soit, depuis moins de dix ans après sa première vente commerciale. Si l'entreprise a fait appel à l'organisme mentionné au dernier alinéa du c du présent 1°, celui-ci est également chargé de définir la date de première vente commerciale. A défaut, celle-ci est définie comme au troisième alinéa du d du 1 bis du I de l'article 885-0 V bis du code général des impôts ;

– avoir un besoin d'investissement initial en faveur du financement des risques qui, sur la base d'un plan d'entreprise établi en vue d'intégrer un nouveau marché géographique ou de produits, est supérieur à 50 % de son chiffre d'affaires annuel moyen des cinq années précédentes ;

2° Lors de chaque investissement par le fonds dans la société :

a) Ne pas être qualifiable d'entreprise en difficulté au sens du 18 de l'article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité ;

b) Respecter la condition mentionnée au j du 1 bis du I de l'article 885-0 V bis du code général des impôts.

Les dispositions du V de l'article L. 214-28 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du quota d'investissement de 70 % qui leur est propre.

II. – Lorsque les titres d'une société respectant initialement les conditions prévues au I du présent article détenus par un fonds commun de placement dans l'innovation sont, postérieurement à l'investissement initial, admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation français ou étranger, ils continuent à être pris en compte dans le quota d'investissement de 70 % pendant une durée de cinq ans à compter de leur admission.

III. – A. – L'actif du fonds est constitué, pour le respect du quota mentionné au I :

1° De titres ou parts reçus en contrepartie de souscriptions au capital, d'obligations dont le contrat d'émission prévoit obligatoirement le remboursement en actions, de titres reçus en contrepartie d'obligations converties, d'obligations convertibles ou d'avances en compte courant de sociétés respectant les conditions définies au I. Les titres ou parts reçus en contrepartie de souscriptions au capital, les titres reçus en remboursement d'obligations et les titres reçus en contrepartie d'obligations converties doivent représenter au moins 40 % de l'actif du fonds ;

2° De titres ou parts d'une société qui ont fait l'objet d'un rachat si l'une des deux conditions suivantes est vérifiée :

a) Leur valeur est inférieure à la valeur des titres ou parts de cette société mentionnés au 1° du présent A détenus par le fonds ;

b) Au moment du rachat de titres ou parts, le fonds s'engage à souscrire pendant sa durée de vie des titres ou parts mentionnés au 1° du présent A, dont l'émission est prévue au plan d'entreprise, pour une valeur au moins équivalente au rachat.

La réalisation de cette condition est appréciée sur la durée de vie du fonds.

B. – Les titres ou parts acquis à l'occasion d'investissements de suivi dans les entreprises dont les titres ou parts sont déjà présents à l'actif du fonds au titre du quota mentionné au I du présent article peuvent être comptabilisés dans ce quota si les conditions prévues au 6 de l'article 21 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité sont remplies.

IV. – 1. Les titres de capital mentionnés au I de l'article L. 214-28 et, dans la limite de 20 % de l'actif du fond, au III du même article L. 214-28 sont également éligibles au quota d'investissement mentionné au I du présent article lorsqu'ils sont émis par les sociétés qui remplissent les conditions suivantes :

a) La société répond aux conditions mentionnées au I. La condition prévue au dernier alinéa du c du 1 du I est appréciée par l'organisme mentionné au même dernier alinéa au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

– dont les titres sont de la nature de ceux mentionnés aux I et III de l'article L. 214-28 ;

– qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

– et qui remplissent les conditions prévues aux I, II et III du présent article ou ont pour objet l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

d) La société détient, au minimum, une participation dans une société mentionnée au c qui remplit les conditions prévues aux I, II et III du présent article.

2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce 1.

V. – Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

VI. – Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

1° Lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

2° Ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

VII. – L'Autorité des marchés financiers refuse d'agréer la constitution d'un fonds commun de placement dans l'innovation lorsque, au cours d'une période fixée par décret, chacun des fonds communs de placement dans l'innovation et des fonds d'investissement de proximité constitués par la société de gestion concernée présente un montant total de souscriptions inférieur à un seuil fixé par décret et lorsque l'ensemble des fonds de capital investissement, mentionnés aux articles L. 214-27 et suivants, et des fonds professionnels de capital investissement, mentionnés à l'article L. 214-159, gérés par la société de gestion représente un montant total des actifs sous gestion inférieur à un seuil fixé par décret (1).

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000042009528", "@num": "2", "#text": "Ordonnance n°2020-740 du 17 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042007285", "@nortexte": "ECOT2009447R", "@numtexte": "2020-740", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-06-17" }, { "@id": "LEGIARTI000049897458", "@num": "13", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613086", "@num": "L225-95-1", "#text": "Code de commerce - art. L225-95-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284113", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445430", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617053", "@num": "L512-1", "#text": "Code de la recherche - art. L512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030284159", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022422984", "@num": "L131-1", "#text": "Code des assurances - art. L131-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635496", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045210741", "@num": "L4211-1", "#text": "Code général des collectivités territoriales - art. L4211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860223", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844230", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031068445", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701583", "@num": "242 quinquies", "#text": "Code général des impôts, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799311", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743537", "@num": "46 AI quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019934592", "@num": "D214-22-1", "#text": "Code monétaire et financier - art. D214-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743621", "@num": "D214-59", "#text": "Code monétaire et financier - art. D214-59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798403", "@num": "D214-60", "#text": "Code monétaire et financier - art. D214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798399", "@num": "D214-61", "#text": "Code monétaire et financier - art. D214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179029", "@num": "L214-159", "#text": "Code monétaire et financier - art. L214-159", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649131", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649235", "@num": "L214-24", "#text": "Code monétaire et financier - art. L214-24", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720217", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720257", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652335", "@num": "L421-1", "#text": "Code monétaire et financier - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652490", "@num": "L424-1", "#text": "Code monétaire et financier - art. L424-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235549", "@num": "L741-2", "#text": "Code monétaire et financier - art. L741-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373030", "@num": "L742-9", "#text": "Code monétaire et financier - art. L742-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373058", "@num": "L743-9", "#text": "Code monétaire et financier - art. L743-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050373083", "@num": "L744-9", "#text": "Code monétaire et financier - art. L744-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235787", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235883", "@num": "L753-6", "#text": "Code monétaire et financier - art. L753-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235975", "@num": "L754-5", "#text": "Code monétaire et financier - art. L754-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039272060", "@num": "R214-212", "#text": "Code monétaire et financier - art. R214-212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037628632", "@num": "R214-214-5", "#text": "Code monétaire et financier - art. R214-214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680674", "@num": "R214-23", "#text": "Code monétaire et financier - art. R214-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347607", "@num": "R214-32-19", "#text": "Code monétaire et financier - art. R214-32-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271953", "@num": "R214-36", "#text": "Code monétaire et financier - art. R214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798512", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798472", "@num": "R214-47", "#text": "Code monétaire et financier - art. R214-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271929", "@num": "R214-48", "#text": "Code monétaire et financier - art. R214-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798437", "@num": "R214-52", "#text": "Code monétaire et financier - art. R214-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798431", "@num": "R214-53", "#text": "Code monétaire et financier - art. 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I. – Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 70 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis au I et au 1° du II de l'article L. 214-28, qui confèrent aux souscripteurs de titres de capital les seuls droits résultant de la qualité d'actionnaire ou d'associé, à l'exclusion de toute autre contrepartie notamment sous la forme de garantie en capital, de tarifs préférentiels ou d'accès prioritaire aux biens produits ou aux services rendus par la société, et qui sont émis par des sociétés ayant leur siège dans un Etat membre de l'Union européenne ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du VI, qui respectent les conditions définies aux c, e et i du 1 bis du I de l'article 885-0 V bis du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent les conditions suivantes :

1° Au moment de l'investissement initial par le fonds :

c) Remplir l'une des deux conditions suivantes :

d) Remplir l'une des trois conditions suivantes :

– n'exercer son activité sur aucun marché ;

2° Lors de chaque investissement par le fonds dans la société :

a) Ne pas être qualifiable d'entreprise en difficulté au sens du 18 de l'article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 précité ;

b) Respecter la condition mentionnée au j du 1 bis du I de l'article 885-0 V bis du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017.

Article D214-61 AUTONOME VIGUEUR, en vigueur depuis le 31/07/2013 (Code monétaire et financier)