{ "article": { "LEGIARTI000028698591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698591", "URL": "article/LEGI/ARTI/00/00/28/69/85/LEGIARTI000028698591.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671502", "@num": "10", "#text": "Décret n°72-1080 du 6 décembre 1972 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875379", "@numtexte": "72-1080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-06" }, { "@id": "LEGITEXT000006066631", "#text": "Décret n°88-501 du 3 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671604", "@num": "1", "#text": "Décret n°88-501 du 3 mai 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671613", "@num": "10", "#text": "Décret n°88-501 du 3 mai 1988 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671614", "@num": "11", "#text": "Décret n°88-501 du 3 mai 1988 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671615", "@num": "12", "#text": "Décret n°88-501 du 3 mai 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671616", "@num": "13", "#text": "Décret n°88-501 du 3 mai 1988 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671617", "@num": "14", "#text": "Décret n°88-501 du 3 mai 1988 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671618", "@num": "15", "#text": "Décret n°88-501 du 3 mai 1988 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671605", "@num": "2", "#text": "Décret n°88-501 du 3 mai 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671606", "@num": "3", "#text": "Décret n°88-501 du 3 mai 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671607", "@num": "4", "#text": "Décret n°88-501 du 3 mai 1988 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671608", "@num": "5", "#text": "Décret n°88-501 du 3 mai 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671609", "@num": "6", "#text": "Décret n°88-501 du 3 mai 1988 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671610", "@num": "7", "#text": "Décret n°88-501 du 3 mai 1988 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671611", "@num": "8", "#text": "Décret n°88-501 du 3 mai 1988 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000006671612", "@num": "9", "#text": "Décret n°88-501 du 3 mai 1988 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000312164", "@nortexte": "MENL8800432D", "@numtexte": "88-501", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "LEGIARTI000028685203", "@num": "19", "#text": "LOI n°2014-288\n du 5 mars 2014 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000018522118", "@num": "D6521-12", "#text": "Code du travail - art. D6521-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645419", "@num": "D910-14", "#text": "Code du travail - art. D910-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018518450", "@num": "D910-19", "#text": "Code du travail - art. D910-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444369", "@num": "1599 ter H", "#text": "Code général des impôts, CGI. - art. 1599 ter H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687667", "@num": "71-578", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687667", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" }, { "@fin": "2022-01-01", "#text": "Loi n° 71-578 du 16 juillet 1971 SUR LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES PREMIERES FORMATIONS TECHNOLOGIQUES ET PROFESSIONNELLES.", "@debut": "1971-07-17", "@id_txt": "LEGITEXT000006068413", "@c_titre_court": "Loi n° 71-578 du 16 juillet 1971" } ], "@date_publi": "1971-07-17", "@date_signature": "1971-07-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671173", "@fin": "1988-01-05", "@num": "2", "@etat": "MODIFIE", "@debut": "1971-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671174", "@fin": "2002-01-18", "@num": "2", "@etat": "MODIFIE", "@debut": "1988-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671175", "@fin": "2005-12-08", "@num": "2", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671176", "@fin": "2006-07-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006671177", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028698591", "@fin": "2019-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les exonérations prévues aux articles L. 6241-8 à L. 6241-10 du code du travail sont applicables dans les conditions fixées par les articles 1599 ter E, 1599 ter F et 1599 ter H à 1599 ter J du code général des impôts.

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\n
" } }, "LEGIARTI000006306437": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006306437", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306437.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599ASXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006319756", "@num": "100", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 100 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@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": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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": "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": "
Le conseil régional peut, par délibération prise dans les conditions prévues à l'article 1639 A bis, exonérer totalement ou partiellement de la taxe foncière sur les propriétés bâties perçue au profit de la région et de la taxe spéciale d'équipement additionnelle à la taxe foncière sur les propriétés bâties perçue au profit de la région d'Ile-de-France, pendant une durée qu'il détermine, les logements acquis en vue de leur location avec le concours financier de l'Etat en application du 3° de l'article L. 351-2 du code de la construction et de l'habitation ainsi que les logements faisant l'objet d'un bail à réhabilitation en application de l'article L. 252-1 du même code.
\n
Les obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.
" } }, "LEGIARTI000006306438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306438", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306438.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599ASXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006657944", "@num": "50", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 50 () JORF 31 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@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": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "
Le conseil régional peut, par délibération prise dans les conditions prévues à l'article 1639 A bis, exonérer totalement ou partiellement de la taxe foncière sur les propriétés bâties perçue au profit de la région et de la taxe spéciale d'équipement additionnelle à la taxe foncière sur les propriétés bâties perçue au profit de la région d'Ile-de-France, pendant une durée qu'il détermine, les logements faisant l'objet d'un bail à réhabilitation en application de l'article L. 252-1 du code de la construction et de l'habitation.
\n
Les obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.
" } }, "LEGIARTI000006306439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306439", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306439.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599ASXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006658538", "@num": "108", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 108 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@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": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L252-1, L252-1 à L252-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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": "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": "
Le conseil régional peut, par délibération prise dans les conditions prévues à l'article 1639 A bis, exonérer totalement ou partiellement de la taxe foncière sur les propriétés bâties perçue au profit de la région et de la taxe spéciale d'équipement additionnelle à la taxe foncière sur les propriétés bâties perçue au profit de la région d'Ile-de-France, pendant une durée qu'il détermine, les logements faisant l'objet d'un bail à réhabilitation en application de l'article L. 252-1 du code de la construction et de l'habitation.
\n
Les obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.
\n
Les logements pris à bail, à compter du 1er janvier 2005, dans les conditions fixées par les articles L. 252-1 à L. 252-4 du code de la construction et de l'habitation, sont exonérés de taxe foncière sur les propriétés bâties pendant la durée de ce bail. Les pertes de recettes résultant de cette exonération sont compensées intégralement.
" } }, "LEGIARTI000006904096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-07-31", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904096", "URL": "article/LEGI/ARTI/00/00/06/90/40/LEGIARTI000006904096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6241L0080XX0A" } }, "NOTA": { "CONTENU": "
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\n

" }, "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": "LEGIARTI000032926230", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000019225734", "@num": "Annexe", "#text": "Arrêté du 2 juillet 2008 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019215439", "@nortexte": "MENE0760301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-02" }, { "@id": "LEGITEXT000020083938", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020696", "@nortexte": "ECED0831199A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGITEXT000020091561", "#text": "Arrêté du 23 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020025391", "@nortexte": "ECED0830947A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-23" }, { "@id": "LEGITEXT000020125852", "#text": "Arrêté du 31 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020094278", "@nortexte": "ECED0831463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-31" }, { "@id": "LEGITEXT000020911793", "#text": "Arrêté du 20 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020910340", "@nortexte": "ECED0916047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-20" }, { "@id": "LEGIARTI000020911801", "@num": "1", "#text": "Arrêté du 20 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020910340", "@nortexte": "ECED0916047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-20" }, { "@id": "LEGITEXT000021211826", "#text": "Arrêté du 16 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021208519", "@nortexte": "ECED0923530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000021211834", "@num": "1", "#text": "Arrêté du 16 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021208519", "@nortexte": "ECED0923530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000023106665", "@num": "1", "#text": "Arrêté du 12 novembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023100055", "@nortexte": "ECED1028692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-12" }, { "@id": "LEGIARTI000028417782", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000030251348", "@num": "1", "#text": "ARRÊTÉ du 11 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958816", "@nortexte": "ETSD1426922A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000032923958", "@num": "20", "#text": "Décret n°2016-989 du 20 juillet 2016 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000032922051", "@nortexte": "DEVK1530800D", "@numtexte": "2016-989", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-20" }, { "@id": "LEGIARTI000033604566", "@num": "1", "#text": "Arrêté du 12 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033586257", "@nortexte": "ETSD1631464A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-12" }, { "@id": "LEGIARTI000028698582", "@num": "L361-5", "#text": "Code de l'éducation - art. 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L6232-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430186", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814994", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021342714", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698608", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523589", "@num": "R6241-11", "#text": "Code du travail - art. R6241-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029469738", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (Ab)", "@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": "LEGIARTI000029415680", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415652", "@num": "R6241-7", "#text": "Code du travail - art. R6241-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-2-2 alinéas 2 à 4 et 6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444369", "@num": "1599 ter H", "#text": "Code général des impôts, CGI. - art. 1599 ter H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189872", "@fin": "2999-01-01", "#text": "Section 3 : Affectation des fonds.", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006904096", "@fin": "2011-07-31", "@num": "L6241-8", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698618", "@fin": "2014-08-10", "@num": "L6241-8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355076", "@fin": "2015-08-19", "@num": "L6241-8", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031087407", "@fin": "2019-01-01", "@num": "L6241-8", "@etat": "ABROGE", "@debut": "2015-08-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le produit des versements réalisés au titre du deuxième alinéa de l'article L. 6241-2 est exclusivement affecté au financement :
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1° Des centres de formation d'apprentis et des sections d'apprentissage pour lesquels la région a conclu une convention et des centres de formation d'apprentis pour lesquels a été conclue une convention avec l'Etat en application de l'article L. 6232-1 ;
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2° Des actions arrêtées en application des contrats d'objectifs et de moyens mentionnés à l'article L. 6211-3 ou, dans le cas des centres de formation d'apprentis pour lesquels a été conclue une convention avec l'Etat, des actions de développement et de modernisation arrêtées dans le cadre de cette convention ;
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3° Des actions nationales de communication et de promotion de l'apprentissage.
" } }, "LEGIARTI000020020045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020020045", "URL": "article/LEGI/ARTI/00/00/20/02/00/LEGIARTI000020020045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1639 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000020000091", "@num": "48", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@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": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation.", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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": "

Le conseil régional peut, par délibération prise dans les conditions prévues à l'article 1639 A bis, exonérer totalement ou partiellement de la taxe foncière sur les propriétés bâties perçue au profit de la région et de la taxe spéciale d'équipement additionnelle à la taxe foncière sur les propriétés bâties perçue au profit de la région d'Ile-de-France, pendant une durée qu'il détermine, les logements faisant l'objet d'un bail à réhabilitation en application de l'article L. 252-1 du code de la construction et de l'habitation.

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Les obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.

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Les logements pris à bail, à compter du 1er janvier 2005, dans les conditions fixées par les articles L. 252-1 à L. 252-4 du code de la construction et de l'habitation, sont exonérés de taxe foncière sur les propriétés bâties pendant la durée de ce bail. Les pertes de recettes résultant de cette exonération sont compensées intégralement.

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\n

Au titre de 2009, la compensation des pertes de recettes visées à l'alinéa précédent est minorée par application d'un taux correspondant à l'écart entre le montant total versé en 2008 au titre de l'ensemble des compensations mentionnées aux I à X de l'article 48 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 et le montant total de ces mêmes compensations prévu à cette fin pour 2009 par le XI de ce même article.

" } }, "LEGIARTI000020548886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548886", "URL": "article/LEGI/ARTI/00/00/20/54/88/LEGIARTI000020548886.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": "JORFTEXT000019995721", "#text": "LOI n°2008-1425\n du 27 décembre 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@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": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis (V)", "@sens": "source", "@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": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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 obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.

Au titre de 2009, la compensation des pertes de recettes visées au troisième alinéa est minorée par application d'un taux correspondant à l'écart entre le montant total versé en 2008 au titre de l'ensemble des compensations mentionnées aux I à X de l'article 48 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 et le montant total de ces mêmes compensations prévu à cette fin pour 2009 par le XI de ce même article.

" } }, "LEGIARTI000021642096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642096", "URL": "article/LEGI/ARTI/00/00/21/64/20/LEGIARTI000021642096.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": "JORFTEXT000019995721", "#text": "LOI n° 2008-1425 du 27 décembre 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000021575639", "@num": "47", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023347067", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@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": "LEGIARTI000006311889", "@num": "1639 A bis", "#text": "Code général des impôts, CGI. - art. 1639 A bis", "@sens": "source", "@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": "LEGIARTI000006824562", "@num": "L252-1", "#text": "Code de la construction et de l'habitation. - art. L252-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@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 obligations déclaratives des personnes et organismes entrant dans le champ d'application du premier alinéa sont fixées par décret.

Au titre de 2010, la compensation calculée selon les dispositions qui précèdent et à laquelle est appliqué le taux d'évolution fixé au titre de 2009 est minorée par application d'un taux correspondant à l'écart entre le montant total à verser en 2009 au titre de l'ensemble des compensations mentionnées aux I à VIII de l'article 47 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 et le montant total de ces mêmes compensations prévu à cette fin pour 2010 par le IX de ce même article.

" } }, "LEGIARTI000028444369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter H", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028444369", "URL": "article/LEGI/ARTI/00/00/28/44/43/LEGIARTI000028444369.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": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@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": "LEGIARTI000019306123", "@num": "228", "#text": "Code général des impôts, CGI. - art. 228 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524594", "@num": "L214-14", "#text": "Code de l'éducation - art. L214-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904097", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028444369", "@fin": "2019-01-01", "@num": "1599 ter H", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les exonérations ne sont applicables qu'à concurrence des dépenses réellement exposées en vue de favoriser les premières formations technologiques et professionnelles définies au deuxième alinéa de l'article L. 6241-8 du code du travail et les parcours de formation personnalisés mis en œuvre par les écoles de la deuxième chance mentionnées à l'article L. 214-14 du code de l'éducation mentionnés au premier alinéa de l'article L. 6241-9 du code du travail, dans les limites de la répartition fixée par voie réglementaire, des dépenses en faveur des premières formations technologiques et professionnelles selon le niveau de formation et des parcours de formation personnalisés mis en œuvre par les écoles de la deuxième chance mentionnées à l'article L. 214-14 du code de l'éducation.

" } }, "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.

" } }, "LEGIARTI000028685203": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000028685203", "URL": "article/LEGI/ARTI/00/00/28/68/52/LEGIARTI000028685203.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019306111", "@num": "1", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000028698591", "@num": "2", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671178", "@num": "3", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000028698588", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000028698582", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698579", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698618", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028686916", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698608", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028685182", "@fin": "2999-01-01", "#text": "Chapitre II : Apprentissage et autres mesures en faveur de l'emploi", "@debut": "2014-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028685188", "@fin": "2999-01-01", "#text": "TITRE Ier : FORMATION PROFESSIONNELLE ET EMPLOI", "@debut": "2014-03-07" } ] }, "@cid": "JORFTEXT000028683576", "@nor": "ETSX1400015L", "@num": "2014-288", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-288 du 5 mars 2014 relative à la formation professionnelle, à l'emploi et à la démocratie sociale (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028683576", "@c_titre_court": "LOI n° 2014-288 du 5 mars 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-288 du 5 mars 2014 relative à la formation professionnelle, à l'emploi et à la démocratie sociale (1)", "@debut": "2014-03-07", "@id_txt": "LEGITEXT000028685180", "@c_titre_court": "LOI n°2014-288 du 5 mars 2014" } ], "@date_publi": "2014-03-06", "@date_signature": "2014-03-05", "@num_parution_jo": "0055" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028685203", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028684019", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à IV.-A modifié les dispositions suivantes :

-Code du travail
\nArt. L6241-8, Art. L6241-8-1, Art. L6241-9, \nArt. L6241-10\n
\n

-Loi n° 71-578 du 16 juillet 1971
\n
\nArt. 2,
\n
\n
\n

A abrogé les dispositions suivantes :

-Loi n° 71-578 du 16 juillet 1971
\nArt. 1, Art. 3 \n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L6241-11 \n
\n

A modifié les dispositions suivantes :

-Loi n° 71-578 du 16 juillet 1971
\nArt. 9 \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation
\nArt. L361-5 \n
\n

A modifié les dispositions suivantes :

-Code de la défense.
\nArt. L3414-5 \n
\n

\n
V.-Les I à IV s'appliquent à la taxe d'apprentissage due au titre des rémunérations versées à compter du 1er janvier 2014.

Toutefois, l'exonération attachée aux dépenses de formations technologiques et professionnelles initiales engagées entre le 1er janvier 2014 et le dernier jour du mois de la publication de la présente loi en application de l'article 1er de la loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles, dans sa rédaction antérieure à la présente loi, est maintenue.

" } }, "LEGIARTI000028698618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698618", "URL": "article/LEGI/ARTI/00/00/28/69/86/LEGIARTI000028698618.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

Sous réserve d'avoir satisfait aux dispositions des articles L. 6241-1 et L. 6241-2, les employeurs mentionnés au 2 de l'article 1599 ter A du code général des impôts bénéficient d'une exonération totale ou partielle de la taxe d'apprentissage à raison :

1° Des dépenses réellement exposées afin de favoriser des formations technologiques et professionnelles dispensées hors du cadre de l'apprentissage ;

2° Des subventions versées au centre de formation d'apprentis ou à la section d'apprentissage au titre du concours financier obligatoire mentionné à l'article L. 6241-4 et en complément du montant déjà versé au titre du solde du quota mentionné à l'article L. 6241-2, lorsque ce montant déjà versé est inférieur à celui des concours financiers obligatoires dus à ce centre de formation d'apprentis ou à cette section d'apprentissage.

Les formations technologiques et professionnelles mentionnées au 1° sont celles qui, dispensées dans le cadre de la formation initiale, conduisent à des diplômes ou titres enregistrés au répertoire national des certifications professionnelles et classés dans la nomenclature interministérielle des niveaux de formation. Ces formations sont dispensées, à temps complet et de manière continue ou selon un rythme approprié, dans le cadre de l'article L. 813-9 du code rural et de la pêche maritime.

\n
\n
" } }, "LEGIARTI000029355076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-19", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355076", "URL": "article/LEGI/ARTI/00/00/29/35/50/LEGIARTI000029355076.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
Loi n° 2014-891 du 8 août 2014, art. 8 VI, ces dispositions s'appliquent aux impositions dues au titre des rémunérations versées à compter du 1er janvier 2014.

Toutefois, les exonérations attachées aux dépenses libératoires engagées, au titre de ces mêmes impositions, du 1er janvier 2014 jusqu'à la publication de la présente loi sont maintenues sur le fondement des dispositions en vigueur à la date du versement effectif de ces dépenses.

\n
\n
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1° Des dépenses réellement exposées afin de favoriser des formations technologiques et professionnelles dispensées hors du cadre de l'apprentissage ;

2° Des subventions versées au centre de formation d'apprentis ou à la section d'apprentissage au titre du concours financier obligatoire mentionné à l'article L. 6241-4 et en complément du montant déjà versé au titre du solde du quota mentionné au II de l'article L. 6241-2, lorsque ce montant déjà versé est inférieur à celui des concours financiers obligatoires dus à ce centre de formation d'apprentis ou à cette section d'apprentissage.

" } }, "LEGIARTI000030702026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030702026", "URL": "article/LEGI/ARTI/00/00/30/70/20/LEGIARTI000030702026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 8-I-1° et 3° et VI de la loi n° 2014-891 du 8 août 2014.

Les exonérations de taxe d'apprentissage auxquelles donnent lieu, dans les conditions et limites définies aux articles L. 6241-4 à L. 6241-6 du code du travail, les concours qui y sont mentionnés sont définies par les deux premiers alinéas du II de l'article L. 6241-2 du même code.

" } }, "LEGIARTI000031087407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-08-19" } }, "META_COMMUN": { "ID": "LEGIARTI000031087407", "URL": "article/LEGI/ARTI/00/00/31/08/74/LEGIARTI000031087407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "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": "LEGIARTI000032926230", "@num": "22", "#text": "Décret n°93-1289 du 8 décembre 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882340", "@nortexte": "EQUP9301460D", "@numtexte": "93-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-08" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000019225734", "@num": "Annexe", "#text": "Arrêté du 2 juillet 2008 - art. 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L813-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698582", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030949359", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@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": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430186", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033814994", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021342714", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (Ab)", "@sens": "cible", "@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" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698608", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523589", "@num": "R6241-11", "#text": "Code du travail - art. R6241-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029469738", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (Ab)", "@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": "LEGIARTI000029415680", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415652", "@num": "R6241-7", "#text": "Code du travail - art. R6241-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-2-2 alinéas 2 à 4 et 6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444369", "@num": "1599 ter H", "#text": "Code général des impôts, CGI. - art. 1599 ter H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006904096", "@fin": "2011-07-31", "@num": "L6241-8", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698618", "@fin": "2014-08-10", "@num": "L6241-8", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355076", "@fin": "2015-08-19", "@num": "L6241-8", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031087407", "@fin": "2019-01-01", "@num": "L6241-8", "@etat": "ABROGE", "@debut": "2015-08-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Des dépenses réellement exposées afin de favoriser des formations technologiques et professionnelles dispensées hors du cadre de l'apprentissage ;

2° Des subventions versées au centre de formation d'apprentis ou à la section d'apprentissage, soit au titre du concours financier obligatoire mentionné à l'article L. 6241-4 et en complément du montant déjà versé au titre du solde du quota mentionné au II de l'article L. 6241-2, lorsque ce montant déjà versé est inférieur à celui des concours financiers obligatoires dus à ce centre de formation d'apprentis ou à cette section d'apprentissage, soit sous forme de matériels à visée pédagogique de qualité conforme aux besoins de la formation en vue de réaliser des actions de formation.

" } }, "LEGIARTI000037935694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "136", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037935694", "URL": "article/LEGI/ARTI/00/00/37/93/56/LEGIARTI000037935694.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028698591", "@num": "2", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000037991870", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037991861", "@num": "41", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 41 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037991785", "@num": "42", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037992168", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702026", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702021", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444369", "@num": "1599 ter H", "#text": "Code général des impôts, CGI. - art. 1599 ter H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444406", "@num": "1599 ter I", "#text": "Code général des impôts, CGI. - art. 1599 ter I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992158", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992151", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444384", "@num": "1599 ter L", "#text": "Code général des impôts, CGI. - art. 1599 ter L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028444318", "@num": "1599 ter M", "#text": "Code général des impôts, CGI. - art. 1599 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387193", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992096", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041805", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935170", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935172", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037935694", "@fin": "2999-01-01", "@num": "136", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882492", "@fin": "2999-01-01", "@num": "136", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. à IV.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter A, Art. 1599 ter J, Art. 1599 ter K, Art. 1609 quinvicies, Art. 1655 septies\n
\n

-Code du travail
\nArt. L6241-1, Art. L6241-4\n
\n

-LOI n° 2018-771 du 5 septembre 2018
\nArt. 37, Art. 41, Art. 42 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 ter D, Art. 1599 ter E, Art. 1599 ter F, Art. 1599 ter G, Art. 1599 ter H, Art. 1599 ter I, Art. 1599 ter L, Art. 1599 ter M\n
\n

-Loi n° 71-578 du 16 juillet 1971
\nArt. 2 \n
\n

V.-Les I à IV entrent en vigueur le 1er janvier 2019.

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Article 2 AUTONOME ABROGE, en vigueur du 01/01/2014 au 01/01/2019 (Loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles)