{ "article": { "LEGIARTI000029415657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415657", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029413876", "@num": "5", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000018517004", "@num": "D118-9", "#text": "Code du travail - art. D118-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028686512", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018523593", "@fin": "2014-01-01", "@num": "R6241-10", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029415657", "@fin": "2020-04-01", "@num": "R6241-10", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les frais de stage organisés en milieu professionnel mentionnés au 3° de l'article L. 6241-8-1 peuvent donner lieu à exonération dans la limite de 3 % du montant de la taxe d'apprentissage." } }, "LEGIARTI000028686916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-07-12", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028686916", "URL": "article/LEGI/ARTI/00/00/28/68/69/LEGIARTI000028686916.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028685203", "@num": "19", "#text": "LOI n° 2014-288 du 5 mars 2014 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000006524803", "@num": "L331-4", "#text": "Code de l'éducation - art. L331-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411447", "@num": "L612-8", "#text": "Code de l'éducation - art. L612-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698579", "@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": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000029415657", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028686916", "@fin": "2014-07-12", "@num": "L6241-8-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029236205", "@fin": "2014-08-10", "@num": "L6241-8-1", "@etat": "MODIFIE", "@debut": "2014-07-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029355063", "@fin": "2019-01-01", "@num": "L6241-8-1", "@etat": "ABROGE", "@debut": "2014-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Entrent seuls en compte au titre des dépenses mentionnées au 1° de l'article L. 6241-8 :

1° Les frais de premier équipement, de renouvellement de matériel existant et d'équipement complémentaire des écoles et des établissements en vue d'assurer les actions de formation initiales dispensées hors du cadre de l'apprentissage ;

2° Les subventions versées aux établissements mentionnés à l'article L. 6241-8, y compris sous forme de matériels à visée pédagogique de qualité conforme aux besoins de la formation en vue de réaliser des actions de formation technologique et professionnelle initiales. Les organismes collecteurs mentionnés aux articles L. 6242-1 et L. 6242-2 proposent l'attribution de ces subventions selon des modalités fixées par décret en Conseil d'Etat ;

3° Les frais de stage organisés en milieu professionnel en application des articles L. 331-4 et L. 612-8 du code de l'éducation, dans la limite d'une fraction, définie par voie réglementaire, de la taxe d'apprentissage due.

\n
" } }, "LEGIARTI000029236205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2014-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000029236205", "URL": "article/LEGI/ARTI/00/00/29/23/62/LEGIARTI000029236205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029229103", "@num": "1", "#text": "LOI n°2014-788 du 10 juillet 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029223331", "@nortexte": "MENX1402669L", "@numtexte": "2014-788", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-10" }, { "@id": "LEGIARTI000006524803", "@num": "L331-4", "#text": "Code de l'éducation - art. L331-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411447", "@num": "L612-8", "#text": "Code de l'éducation - art. L612-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698579", "@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": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000029415657", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028686916", "@fin": "2014-07-12", "@num": "L6241-8-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029236205", "@fin": "2014-08-10", "@num": "L6241-8-1", "@etat": "MODIFIE", "@debut": "2014-07-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029355063", "@fin": "2019-01-01", "@num": "L6241-8-1", "@etat": "ABROGE", "@debut": "2014-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Entrent seuls en compte au titre des dépenses mentionnées au 1° de l'article L. 6241-8 :

3° Les frais de stage organisés en milieu professionnel en application des articles L. 331-4 et L. 124-1 du code de l'éducation, dans la limite d'une fraction, définie par voie réglementaire, de la taxe d'apprentissage due.

\n
" } }, "LEGIARTI000029355063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-8-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355063", "URL": "article/LEGI/ARTI/00/00/29/35/50/LEGIARTI000029355063.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029350536", "@num": "8", "#text": "LOI n°2014-891 du 8 août 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000006524803", "@num": "L331-4", "#text": "Code de l'éducation - art. L331-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024411447", "@num": "L612-8", "#text": "Code de l'éducation - art. L612-8", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698579", "@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": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000029415657", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028686916", "@fin": "2014-07-12", "@num": "L6241-8-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029236205", "@fin": "2014-08-10", "@num": "L6241-8-1", "@etat": "MODIFIE", "@debut": "2014-07-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029355063", "@fin": "2019-01-01", "@num": "L6241-8-1", "@etat": "ABROGE", "@debut": "2014-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Entrent seuls en compte au titre des dépenses mentionnées au 1° de l'article L. 6241-8 :

Les entreprises mentionnées au I de l'article 1609 quinvicies du code général des impôts qui dépassent, au titre d'une année, le seuil d'effectif prévu au cinquième alinéa du même I bénéficient d'une créance égale au pourcentage de l'effectif qui dépasse ledit seuil, retenu dans la limite de 2 points, multiplié par l'effectif annuel moyen de l'entreprise au 31 décembre de l'année et divisé par 100 puis multiplié par un montant, compris entre 250 et 500 €, défini par arrêté des ministres chargés du budget et de la formation professionnelle.

Cette créance est imputable sur la taxe d'apprentissage due au titre de la même année après versement des fractions prévues aux I et II de l'article L. 6241-2 du présent code. Le surplus éventuel ne peut donner lieu ni à report ni à restitution.

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A modifié les dispositions suivantes :

- Code du travail
\n Art. R6241-10\n
\n

\n
\n
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\n
A modifié les dispositions suivantes :

- Code du travail
\n Sct. Section 6 : Liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6241-1, Art. R6241-2, Art. R6241-3, Art. R6241-3-1, Art. D6241-4, Art. R6241-5, Art. R6241-6, Art. R6241-7, Art. R6241-10\n
\n

\n
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Article R6241-10 AUTONOME ABROGE, en vigueur du 01/01/2014 au 01/04/2020 (Code du travail)