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Une fraction de la taxe d'apprentissage est versée au Trésor public dans les conditions fixées au I de l'article L. 6241-2 du code du travail.

" } }, "LEGIARTI000006303755": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303755", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303755.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "CREATION", "@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": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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 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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit au premier alinéa de l'article L. 118-2-2 du code du travail, une fraction de la taxe d'apprentissage est versée soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au Trésor public. Le produit des versements effectués à ce titre est reversé intégralement aux fonds régionaux d'apprentissage et de formation professionnelle continue, après consultation du comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue, en vue d'une péréquation entre les centres de formation d'apprentis ou sections d'apprentissage et dans des conditions déterminées par une loi de finances.
\n
Les modalités d'application du présent article sont fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4 du code du travail.
" } }, "LEGIARTI000006303756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006303756", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006658365", "@num": "14", "#text": "Loi n°97-940 du 16 octobre 1997 - art. 14 () JORF 17 octobre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000202586", "@nortexte": "MESX9700099L", "@numtexte": "97-940", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-10-16" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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 22 avril 1998", "@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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit au premier alinéa de l'article L. 118-2-2 du code du travail, une fraction de la taxe d'apprentissage est versée, soit directement par les redevables de la taxe d'apprentissage, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au Trésor public. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des critères fixés par décret pris après avis du Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.
\n
Les modalités d'application du présent article sont fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4 du code du travail.
" } }, "LEGIARTI000006303757": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006303757", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303757.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006658438", "@num": "41", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 41 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit au premier alinéa de l'article L. 118-2-2 du code du travail, une fraction de la taxe d'apprentissage est versée, par les redevables de la taxe d'apprentissage, par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4 de ce code, au Trésor public. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des modalités fixées par décret pris après avis du Conseil national de la formation professionnelle tout au long de la vie.
\n
Le montant de la fraction de la taxe d'apprentissage mentionnée au premier alinéa est déterminé par décret. Les autres modalités d'application du présent article sont fixées par le décret en Conseil d'Etat mentionné au deuxième alinéa de l'article L. 119-4.
" } }, "LEGIARTI000006303758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303758", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303758.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889388", "#text": "Décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cet article reproduit les dispositions du premier alinéa de l'article L. 118-2-2 du code du travail :
\n
\"Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue selon des modalités fixées par décret pris après avis du Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.\"
" } }, "LEGIARTI000006303759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303759", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303759.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (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": { "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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cet article reproduit les dispositions du premier alinéa de l'article L. 118-2-2 du code du travail :
\n
\"Une fraction de la taxe d'apprentissage est versée au Trésor public par les redevables de la taxe d'apprentissage par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4. Le produit des versements effectués à ce titre est intégralement reversé aux fonds régionaux d'apprentissage et de formation professionnelle continue ou aux centres de formation d'apprentis pour lesquels a été passée convention avec l'Etat selon des modalités fixées par décret pris après avis du Comité de coordination des programmes régionaux d'apprentissage et de formation professionnelle continue.\"
" } }, "LEGIARTI000006303760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006303760", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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" } ] }, "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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public dans les conditions fixées au premier alinéa de l'article L. 118-2-2 du code du travail.
\n
" } }, "LEGIARTI000006303761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303761", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ACXXXXXAG" } }, "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": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": { "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": "LEGIARTI000006303755", "@fin": "1998-04-22", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303756", "@fin": "2005-01-19", "@num": "226 B", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006303757", "@fin": "2005-01-01", "@num": "226 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303758", "@fin": "2005-07-27", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303759", "@fin": "2005-12-08", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303760", "@fin": "2007-01-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303761", "@fin": "2008-05-01", "@num": "226 B", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619647", "@fin": "2014-01-01", "@num": "226 B", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une fraction de la taxe d'apprentissage est versée au Trésor public dans les conditions fixées aux premier et douzième alinéas de l'article L. 118-2-2 du code du travail.
\n
" } }, "LEGIARTI000006904090": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904090", "URL": "article/LEGI/ARTI/00/00/06/90/40/LEGIARTI000006904090.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6241L0020XX0A" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGITEXT000023230198", "#text": "Arrêté du 8 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229654", "@nortexte": "ETSD1029709A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-08" }, { "@id": "LEGIARTI000041470223", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000024929186", "@num": "3", "#text": "Arrêté du 28 novembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024927921", "@nortexte": "ETSD1131589A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-28" }, { "@id": "LEGIARTI000030543008", "@num": "5", "#text": "Arrêté du 20 juillet 2012 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026263780", "@nortexte": "ETSD1208167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-20" }, { "@id": "LEGIARTI000037989319", "@num": "29", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGITEXT000039680379", "#text": "Décret n°2019-1438 du 23 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039667474", "@nortexte": "MTRD1930755D", "@numtexte": "2019-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-23" }, { "@id": "LEGITEXT000039789265", "#text": "Décret n°2019-1491 du 27 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGITEXT000045375925", "#text": "Décret n°2022-378 du 17 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000045375935", "@num": "1", "#text": "Décret n°2022-378 du 17 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000045375938", "@num": "2", "#text": "Décret n°2022-378 du 17 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000047333219", "@num": "1", "#text": "Arrêté du 28 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047332719", "@nortexte": "MTRD2304477A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-28" }, { "@id": "LEGIARTI000049113373", "@num": "1", "#text": "Décret n°2024-91 du 8 février 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049111856", "@nortexte": "MENE2332527D", "@numtexte": "2024-91", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049466538", "#text": "Arrêté du 16 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049465235", "@nortexte": "MENE2410829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-16" }, { "@id": "LEGIARTI000049466544", "@num": "1", "#text": "Arrêté du 16 avril 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049465235", "@nortexte": "MENE2410829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-16" }, { "@id": "LEGIARTI000049466554", "@num": "5", "#text": "Arrêté du 16 avril 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049465235", "@nortexte": "MENE2410829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-16" }, { "@id": "LEGITEXT000049729378", "#text": "Arrêté du 10 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049724557", "@nortexte": "MENE2414935A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-10" }, { "@id": "LEGITEXT000050660437", "#text": "Arrêté du 12 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050659807", "@nortexte": "MENE2430136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-11-12" }, { "@id": "LEGIARTI000047851979", "@num": "D6241-27", "#text": "Code du travail - art. D6241-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047851981", "@num": "D6241-27-1", "#text": "Code du travail - art. D6241-27-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044972548", "@num": "D6241-29", "#text": "Code du travail - art. D6241-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044972545", "@num": "D6241-32", "#text": "Code du travail - art. D6241-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036502415", "@num": "D6241-4", "#text": "Code du travail - art. D6241-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025027077", "@num": "D6241-8", "#text": "Code du travail - art. D6241-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523595", "@num": "D6241-9", "#text": "Code du travail - art. D6241-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041611757", "@num": "D6522-1", "#text": "Code du travail - art. D6522-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645807", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645822", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033463401", "@num": "L6123-3", "#text": "Code du travail - art. L6123-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914285", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043697517", "@num": "L6131-4", "#text": "Code du travail - art. L6131-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951789", "@num": "L6231-5", "#text": "Code du travail - art. L6231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701830", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355095", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355070", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038060882", "@num": "R6211-6", "#text": "Code du travail - art. R6211-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039353044", "@num": "R6234-1", "#text": "Code du travail - art. R6234-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847053", "@num": "R6241-19", "#text": "Code du travail - art. R6241-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847046", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226573", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847012", "@num": "R6241-26", "#text": "Code du travail - art. R6241-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847007", "@num": "R6241-28", "#text": "Code du travail - art. R6241-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226527", "@num": "R6241-5", "#text": "Code du travail - art. R6241-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415772", "@num": "R6242-14", "#text": "Code du travail - art. R6242-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415740", "@num": "R6242-5", "#text": "Code du travail - art. R6242-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523529", "@num": "R6242-8", "#text": "Code du travail - art. R6242-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969984", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355580", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-3 alinéa 1 fin et alinéa 2, L119-4 alinéa 1, L118-2-2 alinéa 1, L118-2 alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-4 à L6241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355167", "@num": "L4332-1", "#text": "Code général des collectivités territoriales - art. 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art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619647", "@num": "226 B", "#text": "Code général des impôts, CGI. - art. 226 B (T)", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189870", "@fin": "2999-01-01", "#text": "Section 1 : Principes.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904090", "@fin": "2014-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698562", "@fin": "2014-08-10", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355110", "@fin": "2015-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022670", "@fin": "2015-01-17", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030154198", "@fin": "2015-12-31", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780373", "@fin": "2017-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814994", "@fin": "2019-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386928", "@fin": "2019-08-23", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038951775", "@fin": "2022-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701705", "@fin": "2999-01-01", "@num": "L6241-2", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fraction de la taxe d'apprentissage réservée au développement de l'apprentissage est dénommée quota. Le montant de cette fraction est déterminé par décret.
\n
Une part de ce quota, dont le montant est également déterminé par décret, est versée au Trésor public par l'intermédiaire d'un des organismes collecteurs de la taxe d'apprentissage mentionnés au chapitre II.
\n
Après versement au Trésor de la part prévue au deuxième alinéa, l'employeur peut se libérer du versement du solde du quota en apportant des concours financiers dans les conditions prévues aux articles L. 6241-4 à L. 6241-6.
" } }, "LEGIARTI000018619647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 B", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619647", "URL": "article/LEGI/ARTI/00/00/18/61/96/LEGIARTI000018619647.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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Une fraction de la taxe d'apprentissage est versée au Trésor public dans les conditions fixées aux premier et deuxième alinéas de l'article L. 6241-2 du code du travail.\n

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Article 1599 ter D AUTONOME ABROGE, en vigueur du 01/01/2014 au 01/01/2019 (Code général des impôts)