{ "article": { "LEGIARTI000030223565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030223565", "URL": "article/LEGI/ARTI/00/00/30/22/35/LEGIARTI000030223565.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030226582", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029469738", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226573", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226566", "@num": "R6241-26", "#text": "Code du travail - art. R6241-26 (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": "LEGIARTI000030223565", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030223193", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6241-20, Art. R6241-22, Art. R6241-26\n
\n

\n
\n
A abrogé les dispositions suivantes :

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

\n
" } }, "LEGIARTI000029469738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-21", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-02-13", "DATE_DEBUT": "2014-09-19" } }, "META_COMMUN": { "ID": "LEGIARTI000029469738", "URL": "article/LEGI/ARTI/00/00/29/46/97/LEGIARTI000029469738.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029467954", "@num": "5", "#text": "DÉCRET n°2014-1055 du 16 septembre 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029467235", "@nortexte": "ETSD1414402D", "@numtexte": "2014-1055", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-16" }, { "@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": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "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": "LEGIARTI000018523565", "@fin": "2011-12-29", "@num": "R6241-21", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025041450", "@fin": "2014-09-19", "@num": "R6241-21", "@etat": "MODIFIE", "@debut": "2011-12-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029469738", "@fin": "2015-02-13", "@num": "R6241-21", "@etat": "ABROGE", "@debut": "2014-09-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le président du conseil régional présente chaque année au comité régional de l'emploi, de la formation de l'orientation professionnelles un rapport indiquant l'utilisation des sommes versées en application du b du 2° du I de l'article 23 de la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011.\n

" } }, "LEGIARTI000030226566": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-26", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226566", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226566.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": "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": "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": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000018506059", "@num": "R116-17-1", "#text": "Code du travail - art. R116-17-1 al 3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414405", "@num": "R6241-28", "#text": "Code du travail - art. R6241-28 (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": "LEGIARTI000018523555", "@fin": "2014-01-01", "@num": "R6241-26", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415673", "@fin": "2015-02-13", "@num": "R6241-26", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030226566", "@fin": "2020-01-01", "@num": "R6241-26", "@etat": "ABROGE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047847012", "@fin": "2999-01-01", "@num": "R6241-26", "@etat": "VIGUEUR", "@debut": "2023-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le total des dépenses mentionnées à l'article L. 6241-10 ne doit pas dépasser 26 % du montant de la taxe restant dû après acquittement des fractions réservées à l'apprentissage en application du I et II de l'article L. 6241-2.

" } }, "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": "

" }, "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.

" } }, "LEGIARTI000030226582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226582", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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\n
Le montant minimum de ressources par apprenti, par domaine et par niveau de formation, est déterminé par arrêté conjoint du ministre chargé de la formation professionnelle et, en fonction des formations concernées, du ministre chargé de l'éducation, de l'enseignement supérieur, des sports ou de l'agriculture, après avis du Conseil national de l'emploi, de la formation et de l'orientation professionnelles.

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Article 4 ENTIEREMENT_MODIF (Décret n° 2015-151 du 10 février 2015 modifiant diverses dispositions relatives à la taxe d'apprentissage)