{ "article": { "LEGIARTI000030223559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030223559", "URL": "article/LEGI/ARTI/00/00/30/22/35/LEGIARTI000030223559.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025027077", "@num": "D6241-8", "#text": "Code du travail - art. D6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523595", "@num": "D6241-9", "#text": "Code du travail - art. D6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226527", "@num": "R6241-5", "#text": "Code du travail - art. R6241-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030223189", "@nor": "ETSD1428498D", "@num": "2015-151", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-151 du 10 février 2015 modifiant diverses dispositions relatives à la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030223189", "@c_titre_court": "DÉCRET n°2015-151 du 10 février 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-151 du 10 février 2015 modifiant diverses dispositions relatives à la taxe d'apprentissage", "@debut": "2015-02-13", "@id_txt": "LEGITEXT000030223558", "@c_titre_court": "DÉCRET n°2015-151 du 10 février 2015" } ], "@ministere": "Ministère du travail, de l'emploi, de la formation professionnelle et du dialogue social", "@date_publi": "2015-02-12", "@date_signature": "2015-02-10", "@num_parution_jo": "0036" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030223559", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030223190", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6241-1, Art. R6241-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. D6241-8, Art. D6241-9\n
\n

\n
" } }, "LEGIARTI000018523595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6241-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-02-13", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018523595", "URL": "article/LEGI/ARTI/00/00/18/52/35/LEGIARTI000018523595.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0800001A", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000020911793", "#text": "Arrêté du 20 juillet 2009 (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": "LEGIARTI000030223559", "@num": "1", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000018517014", "@num": "D118-6", "#text": "Code du travail - art. D118-6 (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": "LEGIARTI000023585811", "@num": "R6261-1", "#text": "Code du travail - art. R6261-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018523595", "@fin": "2015-02-13", "@num": "D6241-9", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant du quota de la taxe d'apprentissage versé au Trésor public est fixé, en application du deuxième alinéa de l'article L. 6241-2, à 22 % de la taxe due en raison des salaires versés pendant l'année précédente.

" } }, "LEGIARTI000025027077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D6241-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-02-13", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025027077", "URL": "article/LEGI/ARTI/00/00/25/02/70/LEGIARTI000025027077.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2011-1936 du 23 décembre 2011, article 1 II : Le taux fixé au I est applicable à la taxe d'apprentissage versée en 2015.
\n
Ce taux est fixé :
\n
- à 53 % pour la taxe d'apprentissage versée en 2012 ;
\n
- à 55 % pour la taxe d'apprentissage versée en 2013 ;
\n
- à 57 % pour la taxe d'apprentissage versée en 2014.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000019956021", "#text": "Arrêté du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019944085", "@nortexte": "ECED0828277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-10" }, { "@id": "LEGIARTI000025024386", "@num": "1", "#text": "Décret n°2011-1936\n du 23 décembre 2011 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025023712", "@nortexte": "ETSD1118218D", "@numtexte": "2011-1936", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-23" }, { "@id": "LEGIARTI000030223559", "@num": "1", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000018517011", "@num": "D118-7", "#text": "Code du travail - art. D118-7 (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": "LEGIARTI000023585811", "@num": "R6261-1", "#text": "Code du travail - art. R6261-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000018523597", "@fin": "2012-01-01", "@num": "D6241-8", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025027077", "@fin": "2015-02-13", "@num": "D6241-8", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044972553", "@fin": "2999-01-01", "@num": "D6241-8", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant du quota de la taxe d'apprentissage est fixé, en application du premier alinéa de l'article L. 6241-2, à 59 % de la taxe due en raison des salaires versés pendant l'année considérée.

" } }, "LEGIARTI000030226527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226527", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226527.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": "LEGIARTI000030223559", "@num": "1", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@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": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000006904094", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 al 6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "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": "LEGIARTI000018523604", "@fin": "2009-03-16", "@num": "R6241-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020398023", "@fin": "2014-01-01", "@num": "R6241-5", "@etat": "MODIFIE", "@debut": "2009-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415642", "@fin": "2015-02-13", "@num": "R6241-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030226527", "@fin": "2020-04-01", "@num": "R6241-5", "@etat": "ABROGE", "@debut": "2015-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes collecteurs de la taxe d'apprentissage mentionnés à l'article L. 6242-1 et à l'article L. 6242-2 reversent :

\n
1° Au Trésor public, la fraction régionale pour l'apprentissage, définie au I de l'article L. 6241-2, le 30 avril de chaque année au plus tard ;

\n
2° Aux établissements bénéficiaires, les concours financiers destinés aux centres de formation d'apprentis, aux sections d'apprentissage ainsi qu'aux écoles ou centres, prévus aux articles L. 6241-5 et L. 6241-6, le 15 juillet de chaque année au plus tard.

" } }, "LEGIARTI000030226538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226538", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226538.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671179", "@num": "4", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000026264593", "@num": "1", "#text": "Arrêté du 20 juillet 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026263780", "@nortexte": "ETSD1208167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-20" }, { "@id": "LEGIARTI000030223559", "@num": "1", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000032261155", "@num": "1", "#text": "Arrêté du 8 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@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": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@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": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904094", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523610", "@num": "R6241-2", "#text": "Code du travail - art. R6241-2 (Ab)", "@sens": "cible", "@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": "LEGIARTI000018523612", "@fin": "2015-02-13", "@num": "R6241-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030226538", "@fin": "2020-04-01", "@num": "R6241-1", "@etat": "ABROGE", "@debut": "2015-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont pris en compte pour déterminer les sommes consacrées par une entreprise au développement de l'apprentissage, au sens de l'article L. 6241-2 :

\n
1° La fraction régionale pour l'apprentissage versée au Trésor public, prévue au I de l'article L. 6241-2 ; \n

\n
2° Les concours financiers attribués aux centres de formation d'apprentis et sections d'apprentissage, en application de l'article L. 6241-4 ;

\n
3° Les concours financiers attribués aux écoles et centres, prévus aux articles L. 6241-5 et L. 6241-6 ;

\n
4° A défaut, le versement au Trésor public prévu au I de l'article 4 de la loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000018523595", "cible": true, "cidtexte": "JORFTEXT000030223189", "id": "LEGIARTI000030223559", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000030226527", "cible": true, "cidtexte": "JORFTEXT000030223189", "id": "LEGIARTI000030223559", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000030226538", "cible": true, "cidtexte": "JORFTEXT000030223189", "id": "LEGIARTI000030223559", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025027077", "cible": true, "cidtexte": "JORFTEXT000030223189", "id": "LEGIARTI000030223559", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030223559", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2015-151 du 10 février 2015 modifiant diverses dispositions relatives à la taxe d'apprentissage)