{ "article": { "LEGIARTI000030695219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 quaterdecies A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030695219", "URL": "article/LEGI/ARTI/00/00/30/69/52/LEGIARTI000030695219.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030675077", "@num": "2", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000032679369", "@num": "3", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000006308968", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498448", "@num": "R6331-35", "#text": "Code du travail - art. R6331-35", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022895167", "@fin": "2999-01-01", "#text": "3° : Obligations déclaratives et versement de la participation", "@debut": "2009-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161987", "@fin": "2018-06-23", "#text": "II : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320203", "@fin": "2999-01-01", "#text": "II : Employeurs occupant onze salariés et plus", "@debut": "2018-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020519440", "@fin": "2015-06-06", "@num": "163 quaterdecies A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000030695219", "@fin": "2016-06-13", "@num": "163 quaterdecies A", "@etat": "PERIME", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les versements prévus aux articles 235 ter G et 235 ter H bis du code général des impôts sont réalisés dans les conditions prévues à l'article R. 6331-35 du code du travail.

" } }, "LEGIARTI000006308968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-20", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308968", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter J", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704926", "#text": "LOI 78-653 1978-06-22 ART. 3 II", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFARTI000001691132", "@num": "33", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651166", "@num": "L950-2", "#text": "Code du travail - art. L950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308968", "@fin": "1984-07-20", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308969", "@fin": "1992-07-04", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308970", "@fin": "2005-01-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308971", "@fin": "2008-05-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619576", "@fin": "2015-06-06", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701423", "@fin": "2019-01-01", "@num": "235 ter G", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les dépenses justifiées par l'employeur en application de l'article L 950-2 du code du travail sont inférieures à la participation fixée par l'article 235 ter E, l'employeur est tenu d'effectuer au Trésor un versement égal à la différence constatée.
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Les sommes engagées par un employeur au titre d'une convention passée avec un organisme formateur n'ont de caractère libératoire que dans la mesure où cet organisme effectue les dépenses correspondantes avant la date de la régularisation de la convention.
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Le versement au Trésor à raison de l'insuffisance éventuelle doit être opéré en même temps que le dépôt de la déclaration de l'année de cette régularisation.
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Dans le cas où l'employeur ne rapporte pas la preuve mise à sa charge par l'article 235 ter F, le versement auquel il est tenu en application du premier alinéa est majoré de 50 %. Cette majoration ne peut être inférieure à la moitié de la contribution due au titre de l'année considérée.
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Le versement est opéré en même temps que le dépôt de la déclaration prévue à l'article 235 ter J (1).
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1) Pour les années 1978 et 1979, les employeurs doivent s'acquitter d'une partie de leur obligation en effectuant un versement de 0,2 % du montant des salaires versés au cours de l'année précédente, majoré de 8 % (Loi n° 78-653 du 22 juin 1978, art. 3-II et loi n° 78-1239 du 29 décembre 1978, art. 33).
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" } }, "LEGIARTI000006308969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1984-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006308969", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308969.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 235 ter J", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000704926", "#text": "LOI 78-653 1978-06-22 ART. 3 II", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFARTI000001691132", "@num": "33", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651166", "@num": "L950-2", "#text": "Code du travail - art. L950-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308968", "@fin": "1984-07-20", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308969", "@fin": "1992-07-04", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308970", "@fin": "2005-01-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308971", "@fin": "2008-05-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619576", "@fin": "2015-06-06", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701423", "@fin": "2019-01-01", "@num": "235 ter G", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsque les dépenses justifiées par l'employeur en application de l'article L 950-2 du code du travail sont inférieures à la participation fixée par l'article 235 ter E, l'employeur est tenu d'effectuer au Trésor un versement égal à la différence constatée.
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Les sommes engagées par un employeur au titre d'une convention passée avec un organisme formateur n'ont de caractère libératoire que dans la mesure où cet organisme effectue les dépenses correspondantes avant la date de la régularisation de la convention.
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Dans le cas où l'employeur ne rapporte pas la preuve mise à sa charge par l'article 235 ter F, le versement auquel il est tenu en application du premier alinéa est majoré de 50 %. Cette majoration ne peut être inférieure à la moitié de la contribution due au titre de l'année considérée.
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II. a. Le versement prévu au I, premier et troisième alinéas, est opéré en même temps que le dépôt de la déclaration prévue à l'article 235 ter J ;
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b. Le versement au Trésor à raison de l'insuffisance éventuelle résultant de l'application du I, deuxième alinéa, doit être opéré en même temps que le dépôt de la déclaration de l'année de la régularisation de la convention.
" } }, "LEGIARTI000006308970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006308970", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AJXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 235 ter D, 235 ter F, 235 ter J", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657727", "@num": "1", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 1 () JORF 4 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651482", "@num": "L951-1", "#text": "Code du travail - art. L951-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308968", "@fin": "1984-07-20", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308969", "@fin": "1992-07-04", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308970", "@fin": "2005-01-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308971", "@fin": "2008-05-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619576", "@fin": "2015-06-06", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701423", "@fin": "2019-01-01", "@num": "235 ter G", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsque les dépenses justifiées par l'employeur en application de l'article L 950-1 du code du travail sont inférieures à la participation fixée par l'article 235 ter D, l'employeur est tenu d'effectuer au Trésor un versement égal à la différence constatée.
\n
Les sommes engagées par un employeur au titre d'une convention passée avec un organisme formateur n'ont de caractère libératoire que dans la mesure où cet organisme effectue les dépenses correspondantes avant la date de la régularisation de la convention.
\n
Dans le cas où l'employeur ne rapporte pas la preuve mise à sa charge par l'article 235 ter F, le versement auquel il est tenu en application du premier alinéa est majoré de 50 %. Cette majoration ne peut être inférieure à la moitié de la contribution due au titre de l'année considérée.
\n
II. a. Le versement prévu au I, premier et troisième alinéas, est opéré en même temps que le dépôt de la déclaration prévue à l'article 235 ter J ;
\n
b. Le versement au Trésor à raison de l'insuffisance éventuelle résultant de l'application du I, deuxième alinéa, doit être opéré en même temps que le dépôt de la déclaration de l'année de la régularisation de la convention.
" } }, "LEGIARTI000006308971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308971", "URL": "article/LEGI/ARTI/00/00/06/30/89/LEGIARTI000006308971.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235AJXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889388", "#text": "Décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308968", "@fin": "1984-07-20", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308969", "@fin": "1992-07-04", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308970", "@fin": "2005-01-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308971", "@fin": "2008-05-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619576", "@fin": "2015-06-06", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701423", "@fin": "2019-01-01", "@num": "235 ter G", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cet article reproduit les dispositions du I de l'article L. 951-9 du code du travail :
\n
\"I.- Lorsque les dépenses justifiées par l'employeur en application de l'article L. 951-1 sont inférieures à la participation fixée par ledit article, l'employeur est tenu d'effectuer au Trésor un versement égal à la différence constatée.
\n
Les sommes engagées par un employeur au titre d'une convention passée avec un organisme formateur n'ont de caractère libératoire que dans la mesure où cet organisme effectue les dépenses correspondantes avant la date de la régularisation de la convention.
\n
Le versement au Trésor à raison de l'insuffisance éventuelle doit être opéré en même temps que le dépôt de la déclaration de l'année de cette régularisation.
\n
Dans le cas où l'employeur ne rapporte pas la preuve mise à sa charge par l'article L. 951-8, le montant des dépenses ou contributions auquel il est tenu par le cinquième alinéa de l'article L. 951-1 est majoré de 50 %. Cette majoration est versée dans les conditions prévues au premier alinéa du présent article.
\n
Le versement est opéré en même temps que le dépôt de la déclaration prévue à l'article L. 951-12.
\n
Ce versement est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires.\"
" } }, "LEGIARTI000018522890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-35", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-05", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522890", "URL": "article/LEGI/ARTI/00/00/18/52/28/LEGIARTI000018522890.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": "LEGIARTI000030666997", "@num": "1", "#text": "DÉCRET n°2015-600 du 2 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030666657", "@nortexte": "ETSD1509627D", "@numtexte": "2015-600", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-02" }, { "@id": "LEGIARTI000006904290", "@num": "L6331-13", "#text": "Code du travail - art. L6331-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904307", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904308", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508660", "@num": "R950-22", "#text": "Code du travail - art. R950-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522902", "@fin": "2015-06-05", "#text": "Sous-section 2 : Déclaration à l'autorité administrative", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@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": "LEGIARTI000018522890", "@fin": "2015-06-05", "@num": "R6331-35", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les versements mentionnés aux articles L. 6331-13, L. 6331-28, L. 6331-30, premier et troisième alinéas, et L. 6331-31 sont réalisés, au moment du dépôt de la déclaration, auprès du service des impôts compétent.

" } }, "LEGIARTI000018619576": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619576", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619576.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308937", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308968", "@fin": "1984-07-20", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308969", "@fin": "1992-07-04", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308970", "@fin": "2005-01-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308971", "@fin": "2008-05-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619576", "@fin": "2015-06-06", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701423", "@fin": "2019-01-01", "@num": "235 ter G", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément et dans les conditions prévues à l'article L. 6331-28 du code du travail, lorsque les dépenses au titre du développement de la formation professionnelle continue sont inférieures au montant prévu à l'article 235 ter D, l'employeur effectue au Trésor un versement égal à la différence constatée.

" } }, "LEGIARTI000030675077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030675077", "URL": "article/LEGI/ARTI/00/00/30/67/50/LEGIARTI000030675077.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030695261", "#text": "Code général des impôts, annexe 2, CGIAN2. - V bis : Plans d'épargne en actions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695247", "@num": "140 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695212", "@num": "140 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695242", "@num": "140 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695233", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695226", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519394", "@num": "163 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 duodecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519442", "@num": "163 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519402", "@num": "163 undecies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies B (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695313", "@num": "167", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 167 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886868", "@num": "242 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695308", "@num": "275 ter B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695305", "@num": "275 ter E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025257", "@num": "318", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695285", "@num": "327", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 327 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685048", "@num": "371 L bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685548", "@num": "371 W bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296303", "@num": "384 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622283", "@num": "384 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622362", "@num": "384 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296218", "@num": "384 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518851", "@num": "384 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621015", "@num": "396 bis A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis A (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695263", "@num": "74-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695253", "@num": "91 quater E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "annexe II au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030673448", "@nor": "FCPE1507720D", "@num": "2015-608", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-608 du 3 juin 2015 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030673448", "@c_titre_court": "DÉCRET n°2015-608 du 3 juin 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-608 du 3 juin 2015 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2015-06-06", "@id_txt": "LEGITEXT000030675063", "@c_titre_court": "DÉCRET n°2015-608 du 3 juin 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-06-05", "@date_signature": "2015-06-03", "@num_parution_jo": "0128" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030675077", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030673748", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 384 B, Art. 384 C, Art. 384 D, Art. 384 E, Art. 384 F\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 74-0 F, Sct. V bis : Plans d'épargne en actions, Art. 91 quater E, Art. 140 decies, Art. 140 duodecies, Art. 140 undecies, Art. 143, Art. 144, Art. 163 quaterdecies A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 163 undecies B, Art. 163 duodecies, Art. 163 quaterdecies, Art. 167, Art. 275 ter B, Art. 275 ter E, Art. 312, Art. 315, Art. 242 A, Art. 318, Art. 327, Art. 371 L bis, Art. 371 W bis, Art. 376\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 396 bis A\n
\n

\n
" } }, "LEGIARTI000030701423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter G", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701423", "URL": "article/LEGI/ARTI/00/00/30/70/14/LEGIARTI000030701423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Modifications effectuées en conséquence de l'article 10-I [9°] et III de la loi n° 2014-288 du 5 mars 2014." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619568", "@num": "235 ter H bis", "#text": "Code général des impôts, CGI. - art. 235 ter H bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904288", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022858174", "@fin": "2999-01-01", "#text": "5° : Versement au Trésor public et majoration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179597", "@fin": "2016-01-01", "#text": "I. : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000031884183", "@fin": "2999-01-01", "#text": "I. : Employeurs occupant onze salariés et plus", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162544", "@fin": "2020-07-28", "#text": "Section X : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308968", "@fin": "1984-07-20", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308969", "@fin": "1992-07-04", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308970", "@fin": "2005-01-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308971", "@fin": "2008-05-01", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619576", "@fin": "2015-06-06", "@num": "235 ter G", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701423", "@fin": "2019-01-01", "@num": "235 ter G", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les règles relatives à l'absence de versement prévu à l'article L. 6331-11 du code du travail par l'employeur sont définies à l'article L. 6331-28 du même code." } }, "LEGIARTI000032679369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032679369", "URL": "article/LEGI/ARTI/00/00/32/67/93/LEGIARTI000032679369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032702439", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702432", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695219", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702413", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702397", "@num": "267 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702374", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702370", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702366", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294739", "@num": "287", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 287 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702312", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702448", "@num": "91 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032677037", "@nor": "FCPE1607428D", "@num": "2016-775", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-775 du 10 juin 2016 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032677037", "@c_titre_court": "Décret n°2016-775 du 10 juin 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-775 du 10 juin 2016 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2016-06-13", "@id_txt": "LEGITEXT000032679357", "@c_titre_court": "Décret n°2016-775 du 10 juin 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-06-12", "@date_signature": "2016-06-10", "@num_parution_jo": "0136" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032679369", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032677190", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 91 ter A, Art. 143, Art. 144, Art. 163 quaterdecies A, Art. 206, Art. 267 octies, Art. 286 I, Art. 286 P, Art. 286 Q, Art. 287, Art. 289\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030701423", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308971", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308968", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018522890", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030675077", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032679369", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "PERIME" }, { "article_id": "LEGIARTI000006308969", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006308970", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018619576", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030695219", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030695219", "liens_entrants": true }

Article 163 quaterdecies A AUTONOME PERIME, en vigueur du 06/06/2015 au 13/06/2016 (Code général des impôts, annexe II)