{ "article": { "LEGIARTI000029415680": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-25", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415680", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415680.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029413884", "@num": "9", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@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": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@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": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 al 2 (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" }, { "@id": "LEGIARTI000029414481", "@num": "R6241-27", "#text": "Code du travail - art. R6241-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018523557", "@fin": "2014-01-01", "@num": "R6241-25", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029415680", "@fin": "2020-01-01", "@num": "R6241-25", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847002", "@fin": "2999-01-01", "@num": "R6241-25", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les employeurs assujettis à la taxe d'apprentissage sont, sous réserve d'avoir satisfait aux dispositions des articles L. 6241-2 et L. 6241-8, dispensés de l'obligation de respecter la répartition par niveau de formation prévue à l'article R. 6241-22, lorsque le montant brut de la taxe n'excède pas 415 euros.
" } }, "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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" }, "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. 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": "LEGIARTI000006903993", "@num": "L6211-3", "#text": "Code du travail - art. L6211-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904066", "@num": "L6232-1", "#text": "Code du travail - art. 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.
" } }, "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": "
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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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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. 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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.

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" } }, "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.

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\n
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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 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.

" } }, "LEGIARTI000029413884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029413884", "URL": "article/LEGI/ARTI/00/00/29/41/38/LEGIARTI000029413884.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029415680", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523557", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415673", "@num": "R6241-26", "#text": "Code du travail - art. R6241-26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523555", "@num": "R6241-26", "#text": "Code du travail - art. R6241-26 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414481", "@num": "R6241-27", "#text": "Code du travail - art. R6241-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414405", "@num": "R6241-28", "#text": "Code du travail - art. R6241-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@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": "LEGIARTI000029413884", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029413278", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code du travail
Art. R6241-25, Art. R6241-26, Art. R6241-27\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6241-25, Art. R6241-27, Art. R6241-26, Art. R6241-28\n
\n

\n
" } }, "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": "
\n
\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. 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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. 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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.

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A abrogé les dispositions suivantes :

- Code du travail
\n Sct. Section 4 : Affectation des fonds, Art. R6241-25, Art. R6241-26, Art. R6241-27, Art. R6241-28\n
\n

\n
\n
A créé les dispositions suivantes :

- Code du travail
\n Art. R6241-21\n
\n

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

- Code du travail
Art. R6241-20, Art. R6241-19, Sct. Section 3 : Solde de la taxe d'apprentissage, Art. R6241-22, Art. R6241-23, Art. R6241-24\n
\n

\n
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Article R6241-25 AUTONOME ABROGE, en vigueur du 01/01/2014 au 01/01/2020 (Code du travail)