{ "article": { "LEGIARTI000028448706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448706", "URL": "article/LEGI/ARTI/00/00/28/44/87/LEGIARTI000028448706.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028698591", "@num": "2", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992158", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444384", "@num": "1599 ter L", "#text": "Code général des impôts, CGI. - art. 1599 ter L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701898", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448795", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299414", "@num": "328 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299415", "@num": "328 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904092", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306437", "@fin": "1999-03-31", "@num": "1599 ter E", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306438", "@fin": "2005-01-19", "@num": "1599 ter E", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306439", "@fin": "2008-12-29", "@num": "1599 ter E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020020045", "@fin": "2009-04-10", "@num": "1599 ter E", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548886", "@fin": "2010-01-01", "@num": "1599 ter E", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021642096", "@fin": "2011-01-01", "@num": "1599 ter E", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448706", "@fin": "2015-06-06", "@num": "1599 ter E", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030702026", "@fin": "2019-01-01", "@num": "1599 ter E", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les concours mentionnés au II de l'article L. 6241-2 du code du travail ainsi qu'aux articles L. 6241-4 et L. 6241-5 du même code donnent lieu à exonération de la taxe d'apprentissage dans les conditions et limites définies par ces mêmes articles.

" } }, "LEGIARTI000006303762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303762", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
En application de l'article L 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303763", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303763.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000730849", "#text": "Loi 96-376 1996-05-06 art. 3 II 1°, 2°, VI JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter soit directement, le cas échéant par le biais de leurs établissements, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant minimum par apprenti de ce concours est déterminé dans des conditions fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4 du code du travail.
\n
En application de l'article L.118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303764", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Conséquence de l'application de l'article L118-2 du code du travail", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212778", "@num": "1", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 1 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter soit directement, le cas échéant par le biais de leurs établissements, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au troisième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303765", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006658426", "@num": "33", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 33 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658430", "@num": "37", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 37 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au septième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303766", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006658700", "@num": "29", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 29 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au huitième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006303767", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006323327", "@num": "26", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 26 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les concours mentionnés aux articles L. 118-2 et L. 118-2-1 du code du travail donnent lieu à exonération de la taxe d'apprentissage dans les conditions et limites définies par ces mêmes articles.
\n
" } }, "LEGIARTI000018619643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619643", "URL": "article/LEGI/ARTI/00/00/18/61/96/LEGIARTI000018619643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904092", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les concours mentionnés au troisième alinéa de l'article L. 6241-2 du code du travail ainsi qu'aux articles L. 6241-4 et L. 6241-5 du même code donnent lieu à exonération de la taxe d'apprentissage dans les conditions et limites définies par ces mêmes articles.

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Article 1599 ter E AUTONOME MODIFIE, en vigueur du 01/01/2014 au 06/06/2015 (Code général des impôts)