{ "article": { "LEGIARTI000029415668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415668", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415668.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029413882", "@num": "8", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000042144182", "@num": "3", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000042139995", "@num": "5", "#text": "Décret n°2020-894 du 22 juillet 2020 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000042138295", "@nortexte": "MTRD2011078D", "@numtexte": "2020-894", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGIARTI000047450068", "@num": "3", "#text": "Arrêté du 21 juillet 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042165230", "@nortexte": "MTRD2017636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-21" }, { "@id": "LEGIARTI000044946063", "@num": "4", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045375938", "@num": "2", "#text": "Décret n°2022-378 du 17 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 al 9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018497780", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523569", "@fin": "2020-01-01", "#text": "Section 4 : Affectation des fonds", "@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": "LEGIARTI000018523559", "@fin": "2014-01-01", "@num": "R6241-24", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415668", "@fin": "2020-01-01", "@num": "R6241-24", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790295", "@fin": "2022-01-01", "@num": "R6241-24", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847014", "@fin": "2999-01-01", "@num": "R6241-24", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044969898", "@fin": "2023-07-17", "@num": "R6241-24", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les formations mentionnées à l'article R. 6241-22 bénéficient de versements correspondant au niveau de formation dans lequel elles se situent.

" } }, "LEGIARTI000018523563": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018523563", "URL": "article/LEGI/ARTI/00/00/18/52/35/LEGIARTI000018523563.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671169", "@num": "1", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000020311027", "#text": "Décret n°2009-221\n du 24 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000047840833", "@num": "1", "#text": "Décret n°2023-606 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837832", "@nortexte": "MENE2233991D", "@numtexte": "2023-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 al 1 à 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847019", "@num": "R6241-23", "#text": "Code du travail - art. R6241-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415668", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523569", "@fin": "2020-01-01", "#text": "Section 4 : Affectation des fonds", "@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": "LEGIARTI000018523563", "@fin": "2014-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415660", "@fin": "2015-02-13", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030226573", "@fin": "2020-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847029", "@fin": "2999-01-01", "@num": "R6241-22", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790306", "@fin": "2023-07-17", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve d'avoir satisfait aux dispositions de l'article L. 6241-7, les employeurs assujettis à la taxe d'apprentissage répartissent les dépenses en faveur des premières formations technologiques et professionnelles, prévues à l'article 1er de la loi n° 71-578 du 16 juillet 1971, selon les niveaux de formation ainsi définis :
1° Catégorie A : niveaux IV et V ;
2° Catégorie B : niveaux II et III ;
3° Catégorie C : niveau I.

" } }, "LEGIARTI000029413882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029413882", "URL": "article/LEGI/ARTI/00/00/29/41/38/LEGIARTI000029413882.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029415668", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029413248", "@nor": "ETSD1414360D", "@num": "2014-985", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-985 du 28 août 2014 relatif aux modalités d'affectation des fonds de la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029413248", "@c_titre_court": "DÉCRET n°2014-985 du 28 août 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-985 du 28 août 2014 relatif aux modalités d'affectation des fonds de la taxe d'apprentissage", "@debut": "2014-01-01", "@id_txt": "LEGITEXT000029413866", "@c_titre_court": "DÉCRET n°2014-985 du 28 août 2014" } ], "@ministere": "Ministère du travail, de l'emploi, de la formation professionnelle et du dialogue social", "@date_publi": "2014-08-30", "@date_signature": "2014-08-28", "@num_parution_jo": "0200" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029413882", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029413275", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6241-24\n
\n

\n
" } }, "LEGIARTI000029415660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-02-13", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415660", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415660.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020311027", "#text": "Décret n°2009-221\n du 24 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000029413878", "@num": "6", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000047840833", "@num": "1", "#text": "Décret n°2023-606 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837832", "@nortexte": "MENE2233991D", "@numtexte": "2023-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 al 1 à 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7", "@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": "LEGIARTI000047847019", "@num": "R6241-23", "#text": "Code du travail - art. R6241-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415668", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523569", "@fin": "2020-01-01", "#text": "Section 4 : Affectation des fonds", "@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": "LEGIARTI000018523563", "@fin": "2014-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415660", "@fin": "2015-02-13", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030226573", "@fin": "2020-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847029", "@fin": "2999-01-01", "@num": "R6241-22", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790306", "@fin": "2023-07-17", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve d'avoir satisfait aux dispositions des articles L. 6241-2 et L. 6241-7, les employeurs assujettis à la taxe d'apprentissage répartissent les dépenses prévues au 1° de l'article L. 6241-8, selon les niveaux de formation ainsi définis :

\n
\n

1° Catégorie A : niveaux III, IV et V ;

\n
\n

2° Catégorie B : niveaux I et II.

" } }, "LEGIARTI000030226573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226573", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226573.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 9 du décret n° 2015-151 du 10 février 2015, les présentes dispositions sont applicables à la taxe d'apprentissage due au titre des rémunérations versées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020311027", "#text": "Décret n°2009-221\n du 24 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000030223565", "@num": "4", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000047840833", "@num": "1", "#text": "Décret n°2023-606 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837832", "@nortexte": "MENE2233991D", "@numtexte": "2023-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 al 1 à 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904095", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7", "@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": "LEGIARTI000047847019", "@num": "R6241-23", "#text": "Code du travail - art. R6241-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415668", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523569", "@fin": "2020-01-01", "#text": "Section 4 : Affectation des fonds", "@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": "LEGIARTI000018523563", "@fin": "2014-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415660", "@fin": "2015-02-13", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030226573", "@fin": "2020-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847029", "@fin": "2999-01-01", "@num": "R6241-22", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790306", "@fin": "2023-07-17", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve d'avoir satisfait aux dispositions \n des I et II de l'article L. 6241-2, les employeurs assujettis à la taxe d'apprentissage répartissent les dépenses prévues au 1° de l'article L. 6241-8, selon les niveaux de formation ainsi définis :

\n
\n

1° Catégorie A : niveaux III, IV et V ;

\n
\n

2° Catégorie B : niveaux I et II.

" } }, "LEGIARTI000039790306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-17", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039790306", "URL": "article/LEGI/ARTI/00/00/39/79/03/LEGIARTI000039790306.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2019-1491 du 27 décembre 2019, les dispositions qui résultent du décret précité sont applicables à la taxe d'apprentissage due, à compter de l'année 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020311027", "#text": "Décret n°2009-221\n du 24 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000039789272", "@num": "1", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000047840833", "@num": "1", "#text": "Décret n°2023-606 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837832", "@nortexte": "MENE2233991D", "@numtexte": "2023-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. D118-8 al 1 à 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847019", "@num": "R6241-23", "#text": "Code du travail - art. R6241-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415668", "@num": "R6241-24", "#text": "Code du travail - art. R6241-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523575", "@fin": "2020-01-01", "#text": "Section 3 : Versements libératoires", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000039790330", "@fin": "2999-01-01", "#text": "Section 3 : Solde de la taxe d'apprentissage", "@debut": "2020-01-01" } ] }, "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": "LEGIARTI000018523563", "@fin": "2014-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415660", "@fin": "2015-02-13", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030226573", "@fin": "2020-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847029", "@fin": "2999-01-01", "@num": "R6241-22", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790306", "@fin": "2023-07-17", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le représentant de l'Etat dans la région publie, au plus tard le 31 décembre de l'année précédant celle au titre de laquelle la taxe d'apprentissage est due, la liste, communiquée par le président du conseil régional, des organismes participant au service public de l'orientation tout au long de la vie mentionnés au 11° de l'article L. 6241-5.

" } }, "LEGIARTI000047847029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000047847029", "URL": "article/LEGI/ARTI/00/00/47/84/70/LEGIARTI000047847029.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020311027", "#text": "Décret n°2009-221\n du 24 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000020311035", "@num": "2", "#text": "Décret n°2009-221\n du 24 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020310029", "@nortexte": "ECED0901312D", "@numtexte": "2009-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-24" }, { "@id": "LEGIARTI000047840833", "@num": "1", "#text": "Décret n°2023-606 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837832", "@nortexte": "MENE2233991D", "@numtexte": "2023-606", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGIARTI000047840833", "@num": "1", "#text": "Décret n°2023-606 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837832", "@nortexte": "MENE2233991D", "@numtexte": "2023-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGIARTI000018517007", "@num": "D118-8", "#text": "Code du travail - art. 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R6241-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047841487", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2023-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523575", "@fin": "2020-01-01", "#text": "Section 3 : Versements libératoires", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000039790330", "@fin": "2999-01-01", "#text": "Section 3 : Solde de la taxe d'apprentissage", "@debut": "2020-01-01" } ] }, "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": "LEGIARTI000018523563", "@fin": "2014-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415660", "@fin": "2015-02-13", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030226573", "@fin": "2020-01-01", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847029", "@fin": "2999-01-01", "@num": "R6241-22", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790306", "@fin": "2023-07-17", "@num": "R6241-22", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } } }, "article_lien": [ { "article_id": "LEGIARTI000018523563", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000029415668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047847029", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000029415668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030226573", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000029415668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000039790306", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000029415668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029415660", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000029415668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029413882", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000029415668", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029415668", "liens_entrants": true }

Article R6241-24 AUTONOME MODIFIE, en vigueur du 01/01/2014 au 01/01/2020 (Code du travail)