{ "article": { "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." } }, "LEGIARTI000006904288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904288", "URL": "article/LEGI/ARTI/00/00/06/90/42/LEGIARTI000006904288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6331L0110XX0A" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006901219", "@num": "L1243-8", "#text": "Code du travail - art. L1243-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904181", "@num": "L6322-23", "#text": "Code du travail - art. L6322-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904256", "@num": "L6325-4", "#text": "Code du travail - art. L6325-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904346", "@num": "L6332-5", "#text": "Code du travail - art. L6332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651497", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388073", "@num": "R6331-13", "#text": "Code du travail - art. R6331-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. R6332-102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022850482", "@num": "R6332-37", "#text": "Code du travail - art. R6332-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522478", "@num": "R6341-24", "#text": "Code du travail - art. R6341-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-3 alinéas 5 à 9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006198635", "@fin": "2019-01-01", "#text": "Paragraphe 1 : Dispositions générales.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006195940", "@fin": "2019-01-01", "#text": "Sous-section 1 : Montant et mise en oeuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189903", "@fin": "2016-01-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843434", "@fin": "2019-01-01", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387021", "@fin": "2022-01-01", "#text": "Section 3 : Mesures diverses", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000043701741", "@fin": "2999-01-01", "#text": "Section 3 : Contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904288", "@fin": "2015-01-01", "@num": "L6331-11", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028698128", "@fin": "2019-01-01", "@num": "L6331-11", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le versement opéré au titre du congé individuel de formation, du congé de bilan de compétences, du congé pour examen et du congé pour validation des acquis de l'expérience est utilisé pour financer exclusivement :
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1° Dans les limites fixées par l'autorité administrative, les dépenses d'information des salariés sur ces congés ainsi que les dépenses d'accompagnement du salarié dans le choix de son orientation professionnelle et d'appui à l'élaboration de son projet ;
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2° La rémunération des salariés en congé, les cotisations de sécurité sociale y afférentes à la charge de l'employeur, les charges légales et contractuelles assises sur ces rémunérations, les frais de formation, de bilan de compétences et de validation des acquis de l'expérience exposés dans le cadre de ces congés et, le cas échéant, tout ou partie des frais de transport et d'hébergement ;
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3° Le remboursement aux employeurs de moins de cinquante salariés de tout ou partie de l'indemnité de fin de contrat versée en application de l'article L. 1243-8 au salarié recruté par contrat à durée déterminée pour remplacer un salarié parti en congé individuel de formation ;
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4° Dans les limites fixées par l'autorité administrative, les frais de gestion des organismes collecteurs paritaires agréés.
" } }, "LEGIARTI000006904305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-28", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904305", "URL": "article/LEGI/ARTI/00/00/06/90/43/LEGIARTI000006904305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6331L0280XX0A" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@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": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000041472434", "@num": "42", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000035516218", "@num": "L214-15", "#text": "Code de l'éducation - art. L214-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904199", "@num": "L6322-41", "#text": "Code du travail - art. L6322-41 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904307", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578995", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904361", "@num": "L6332-19", "#text": "Code du travail - art. L6332-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578890", "@num": "L6332-20", "#text": "Code du travail - art. L6332-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028699364", "@num": "L6362-2", "#text": "Code du travail - art. L6362-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522890", "@num": "R6331-35", "#text": "Code du travail - art. R6331-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-9 I alinéas 1 et 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837259", "@num": "L4332-1", "#text": "Code général des collectivités territoriales - art. L4332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006198638", "@fin": "2015-01-01", "#text": "Paragraphe 4 : Versement au Trésor public.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028698160", "@fin": "2019-01-01", "#text": "Paragraphe 3 : Versement au Trésor public.", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006195940", "@fin": "2019-01-01", "#text": "Sous-section 1 : Montant et mise en oeuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189903", "@fin": "2016-01-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843434", "@fin": "2019-01-01", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387021", "@fin": "2022-01-01", "#text": "Section 3 : Mesures diverses", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000043701741", "@fin": "2999-01-01", "#text": "Section 3 : Contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904305", "@fin": "2015-01-01", "@num": "L6331-28", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028698117", "@fin": "2019-01-01", "@num": "L6331-28", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les dépenses justifiées par l'employeur en application des dispositions de la présente sous-section sont inférieures à la participation prévue par l'article L. 6331-9, l'employeur effectue au Trésor un versement égal à la différence constatée.
\n
Ce versement est opéré en même temps que le dépôt de la déclaration de l'année de cette régularisation.
" } }, "LEGIARTI000018619568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter H bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619568", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619568.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée 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": "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": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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" } ] }, "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": "LEGIARTI000006303848", "@fin": "1991-06-24", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303849", "@fin": "1992-07-04", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303850", "@fin": "1993-08-18", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303851", "@fin": "1999-03-31", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303852", "@fin": "2005-01-01", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303853", "@fin": "2006-01-01", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303854", "@fin": "2008-05-01", "@num": "235 ter H bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018619568", "@fin": "2019-01-01", "@num": "235 ter H bis", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément et dans les conditions prévues à l'article L. 6331-30 du code du travail, le versement prévu à l'article 235 ter G est majoré du montant de l'insuffisance constatée.

" } }, "LEGIARTI000028698117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-28", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698117", "URL": "article/LEGI/ARTI/00/00/28/69/81/LEGIARTI000028698117.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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\n

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\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000028685247", "@num": "10", "#text": "LOI n° 2014-288 du 5 mars 2014 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@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": "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": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000041472434", "@num": "42", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000037386719", "@num": "L214-15", "#text": "Code de l'éducation - art. L214-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904199", "@num": "L6322-41", "#text": "Code du travail - art. L6322-41 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (VT)", "@sens": "cible", "@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": "LEGIARTI000025578995", "@num": "L6331-31", "#text": "Code du travail - art. L6331-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904361", "@num": "L6332-19", "#text": "Code du travail - art. L6332-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025578890", "@num": "L6332-20", "#text": "Code du travail - art. L6332-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028699364", "@num": "L6362-2", "#text": "Code du travail - art. L6362-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651510", "@num": "L951-9", "#text": "Code du travail - art. L951-9 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522890", "@num": "R6331-35", "#text": "Code du travail - art. R6331-35 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L951-9 I alinéas 1 et 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837259", "@num": "L4332-1", "#text": "Code général des collectivités territoriales - art. L4332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006198638", "@fin": "2015-01-01", "#text": "Paragraphe 4 : Versement au Trésor public.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000028698160", "@fin": "2019-01-01", "#text": "Paragraphe 3 : Versement au Trésor public.", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006195940", "@fin": "2019-01-01", "#text": "Sous-section 1 : Montant et mise en oeuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189903", "@fin": "2016-01-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000031843434", "@fin": "2019-01-01", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2016-01-01" }, { "@id": "LEGISCTA000037387021", "@fin": "2022-01-01", "#text": "Section 3 : Mesures diverses", "@debut": "2019-01-01" }, { "@id": "LEGISCTA000043701741", "@fin": "2999-01-01", "#text": "Section 3 : Contribution dédiée au financement du compte personnel de formation pour les titulaires d'un contrat à durée déterminée", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178208", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160826", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904305", "@fin": "2015-01-01", "@num": "L6331-28", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028698117", "@fin": "2019-01-01", "@num": "L6331-28", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque l'employeur n'a pas effectué les reversements prévus à l'article L. 6331-11, il verse au Trésor public une somme égale à la différence entre le montant prévu au premier alinéa de l'article L. 6331-10 et le montant des dépenses effectivement consacrées au compte personnel de formation et à son abondement.

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Les deux derniers alinéas de l'article L. 6331-30 s'appliquent à ce versement.

" } }, "LEGIARTI000028698128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6331-11", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698128", "URL": "article/LEGI/ARTI/00/00/28/69/81/LEGIARTI000028698128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000028685247", "@num": "10", "#text": "LOI n° 2014-288 du 5 mars 2014 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@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": "LEGIARTI000006904181", "@num": "L6322-23", "#text": "Code du travail - art. 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L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904346", "@num": "L6332-5", "#text": "Code du travail - art. L6332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651497", "@num": "L951-3", "#text": "Code du travail - art. L951-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388073", "@num": "R6331-13", "#text": "Code du travail - art. R6331-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018522587", "@num": "R6332-102", "#text": "Code du travail - art. 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Lorsqu'un accord d'entreprise a été conclu sur le fondement de l'article L. 6331-10, l'employeur adresse chaque année à l'organisme collecteur paritaire agréé auquel il verse la contribution mentionnée à l'article L. 6331-9 une déclaration faisant état des dépenses qu'il consacre au financement du compte personnel de formation des salariés et à son abondement. Cette déclaration est transmise pour information à l'autorité administrative.

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A l'issue d'une période de trois années civiles qui suit l'entrée en vigueur de l'accord, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés à l'organisme collecteur paritaire agréé mentionné au premier alinéa du présent article, au titre des financements destinés au financement du compte personnel de formation, dans des conditions et délai fixés par voie réglementaire. A défaut de reversement dans ce délai, l'article L. 6331-28 s'applique.

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art. 1519 G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701877", "@num": "1519 H", "#text": "Code général des impôts, CGI. - art. 1519 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701860", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701845", "@num": "1530 bis", "#text": "Code général des impôts, CGI. - art. 1530 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700906", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700901", "@num": "157 bis", "#text": "Code général des impôts, CGI. - art. 157 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700823", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701840", "@num": "1584", "#text": "Code général des impôts, CGI. - art. 1584 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701827", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701814", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - 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art. 1594 F ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783757", "@num": "1594 G", "#text": "Code général des impôts, CGI. - art. 1594 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783739", "@num": "1594 H", "#text": "Code général des impôts, CGI. - art. 1594 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783745", "@num": "1594 H-0 bis", "#text": "Code général des impôts, CGI. - art. 1594 H-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783682", "@num": "1594 I", "#text": "Code général des impôts, CGI. - art. 1594 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783679", "@num": "1594 I bis", "#text": "Code général des impôts, CGI. - art. 1594 I bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783754", "@num": "1594 I quater", "#text": "Code général des impôts, CGI. - art. 1594 I quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783748", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702073", "@num": "1594 J", "#text": "Code général des impôts, CGI. - art. 1594 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702064", "@num": "1594 J bis", "#text": "Code général des impôts, CGI. - art. 1594 J bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030788496", "@num": "1595 bis", "#text": "Code général des impôts, CGI. - art. 1595 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702051", "@num": "1599 bis", "#text": "Code général des impôts, CGI. - art. 1599 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702012", "@num": "1599 quater A", "#text": "Code général des impôts, CGI. - art. 1599 quater A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702002", "@num": "1599 quater A bis", "#text": "Code général des impôts, CGI. - art. 1599 quater A bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701994", "@num": "1599 quater B", "#text": "Code général des impôts, CGI. - art. 1599 quater B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702194", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702033", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702026", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702021", "@num": "1599 ter F", "#text": "Code général des impôts, CGI. - art. 1599 ter F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700820", "@num": "160 quater", "#text": "Code général des impôts, CGI. - art. 160 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702183", "@num": "1600 A", "#text": "Code général des impôts, CGI. - art. 1600 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702165", "@num": "1601 B", "#text": "Code général des impôts, CGI. - art. 1601 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702170", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702156", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702148", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702140", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702132", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702120", "@num": "1609 tricies", "#text": "Code général des impôts, CGI. - art. 1609 tricies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702114", "@num": "1613 bis A", "#text": "Code général des impôts, CGI. - art. 1613 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702104", "@num": "1613 quater", "#text": "Code général des impôts, CGI. - art. 1613 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702109", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030694836", "@num": "1629", "#text": "Code général des impôts, CGI. - art. 1629 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702259", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702081", "@num": "1636 B sexies A", "#text": "Code général des impôts, CGI. - art. 1636 B sexies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702244", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030788570", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702234", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702232", "@num": "1651 E", "#text": "Code général des impôts, CGI. - art. 1651 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702217", "@num": "1656", "#text": "Code général des impôts, CGI. - art. 1656 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702210", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702205", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314317", "@num": "1679 bis A", "#text": "Code général des impôts, CGI. - art. 1679 bis A (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702198", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700815", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517505", "@num": "1929 septies", "#text": "Code général des impôts, CGI. - art. 1929 septies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700780", "@num": "199 novovicies", "#text": "Code général des impôts, CGI. - art. 199 novovicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700802", "@num": "199 undecies E", "#text": "Code général des impôts, CGI. - art. 199 undecies E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700755", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700729", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700724", "@num": "210 D", "#text": "Code général des impôts, CGI. - art. 210 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700711", "@num": "212 bis", "#text": "Code général des impôts, CGI. - art. 212 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701156", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701129", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701147", "@num": "217 sexies", "#text": "Code général des impôts, CGI. - art. 217 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701123", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701111", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701106", "@num": "231 bis U", "#text": "Code général des impôts, CGI. - art. 231 bis U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701095", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701085", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619558", "@num": "235 ter J", "#text": "Code général des impôts, CGI. - art. 235 ter J (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620445", "@num": "235 ter KL", "#text": "Code général des impôts, CGI. - art. 235 ter KL (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701406", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701377", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701341", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701324", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701310", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701250", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701219", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701210", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701201", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701189", "@num": "302 bis ZI", "#text": "Code général des impôts, CGI. - art. 302 bis ZI (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307610", "@num": "39 ter A", "#text": "Code général des impôts, CGI. - art. 39 ter A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701183", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701167", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701164", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700655", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700640", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700618", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700677", "@num": "44 sexies", "#text": "Code général des impôts, CGI. - art. 44 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700598", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701795", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701790", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701786", "@num": "716", "#text": "Code général des impôts, CGI. - art. 716 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700587", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701777", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701772", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701767", "@num": "776 quater", "#text": "Code général des impôts, CGI. - art. 776 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701744", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700497", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701064", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701011", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701647", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700991", "@num": "93", "#text": "Code général des impôts, CGI. - art. 93 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000030675073", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030673457", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 214, Art. 217 sexies, Art. 217 octies, Art. 223 A bis, Art. 231, Art. 231 bis U, Art. 231 ter, Art. 234, Art. 235 bis, Art. 235 ter EB \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1594 F sexies, Art. 1594 G, Art. 1594 H, \nArt. 1594 H-0 bis, Art. 1594 I \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235 ter J, Art. 235 ter KL \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235 ter G, Art. 235 ter ZE bis, Art. 237 bis A, Art. 244 quater B, Art. 244 quater J, Art. 257, Art. 261, Art. 278 sexies, Art. 302 bis K, Art. 302 bis ZG, Art. 302 bis ZI, Art. 402 bis, Art. 403, Art. 438 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1599 quater C, Art. 1600 A, Art. 1601-0 A, Art. 1601 B, Art. 1605, Art. 1609 C, Art. 1609 D, Art. 1609 quatervicies, Art. 1609 tricies, Art. 1613 bis A, Art. 1613 ter, Art. 1613 quater \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 81 ter, Art. 83, Art. 93, Art. 102 ter, Art. 150 U, Art. 156, Art. 157 bis, Art. 158, Art. 160 quater, Art. 168, Art. 199 undecies E, Art. 199 novovicies, Art. 200, Art. 206, Art. 210 D, Art. 212 bis \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1519, Art. 1519 A, Art. 1519 B, Art. 1519 D, Art. 1519 E, Art. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1519 HA, Art. 1530 bis, Art. 1584, Art. 1586 B, Art. 1586 nonies, Art. 1587, Art. 1594 D, Art. 1594 F ter \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1635 bis AE, Art. 1647 D, Art. 1648 A, Art. 1649 A ter, Art. 1651 E, Art. 1656, Art. 1664, Art. 1679 A, Art. 1679 bis B \n
\n

\n
\n
A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Section II : Fonds de garantie des assurances obligatoires de dommages, Art. 1629 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1679 bis A, Art. 1929 septies \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 44 sexies, Art. 44 octies, Art. 44 octies A, Art. 44 quaterdecies, Art. 50-0, Art. 72 D bis, Art. 81 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 39 ter, Art. 39 ter A, Art. 220 septies, Art. 553 bis \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1594 I bis, \nArt. 1594 I ter, Art. 1594 I quater, \nArt. 1636 B sexies A, Art. 1594 J, Art. 1594 J bis, Art. 1595 bis, Art. 1599 bis, Art. 1599 ter A, Art. 1599 ter E, Art. 1599 ter F, Art. 1599 quater A, Art. 1599 quater A bis, Art. 1599 quater B \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 520 A, Art. 568 bis, Art. 716, Art. 722 bis, Art. 733, Art. 776 quater, Art. 793, Art. 885-0 V bis, Art. 1065, Art. 1137, Art. 1383 B, Art. 1383 C, Art. 1383 C bis, Art. 1395 B, Art. 1409, Art. 1414 A, Art. 1417, Art. 1456, Art. 1461, Art. 1464 H, Art. 1466 A, Art. 1468\n
\n

\n
" } }, "LEGIARTI000037368540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037368540", "URL": "article/LEGI/ARTI/00/00/37/36/85/LEGIARTI000037368540.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037387259", "@num": "20", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 20 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000037387193", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - art. 231 bis T (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843404", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099486", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@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": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619555", "@num": "235 ter JA", "#text": "Code général des impôts, CGI. - art. 235 ter JA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387209", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037375127", "#text": "Code du travail - Titre III : Financement de la formation profes... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037375129", "#text": "Code du travail - Chapitre unique : Financement de la formation p... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006198635", "#text": "Code du travail - Paragraphe 1 : Dispositions générales. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006198636", "#text": "Code du travail - Paragraphe 2 : Prise en compte d'un accroisseme... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028698160", "#text": "Code du travail - Paragraphe 3 : Versement au Trésor public. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387056", "#text": "Code du travail - Section 1 : Obligation de financement des emplo... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387037", "#text": "Code du travail - Section 2 : Obligation de financement des emplo... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037387021", "#text": "Code du travail - Section 3 : Mesures diverses (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195940", "#text": "Code du travail - Sous-section 1 : Montant et mise en oeuvre de l... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195935", "#text": "Code du travail - Sous-section 1 : Montant et mise en oeuvre de l... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195941", "#text": "Code du travail - Sous-section 2 : Majoration de la contribution. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195942", "#text": "Code du travail - Sous-section 3 : Déclaration à l'autorité admin... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195937", "#text": "Code du travail - Sous-section 3 : Majoration de la contribution. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195943", "#text": "Code du travail - Sous-section 4 : Contrôle et contentieux. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195939", "#text": "Code du travail - Sous-section 5 : Contrôle et contentieux. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006195944", "#text": "Code du travail - Sous-section 5 : Dispositions d'application. (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375135", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386928", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386910", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904305", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387023", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387015", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1599 ter C (VD)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code de l'éducation
\nArt. L361-5\n
\n

-Code de la défense.
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015
\nArt. 38 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016
\nArt. 76 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code du travail
\nSct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

\n
\n

A créé les dispositions suivantes :

-Code du travail
\nSct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nSct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

\n
\n

A modifié les dispositions suivantes :

-Code du travail
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

\n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
Ces contributions sont collectées, contrôlées, gérées et affectées selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
B.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
L'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
Le montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
Le contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
Toutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
C.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019.
IV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
A cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues à l'article L. 6331-28 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

\n
" } }, "LEGIARTI000037991870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2019-08-23", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037991870", "URL": "article/LEGI/ARTI/00/00/37/99/18/LEGIARTI000037991870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037387259", "@num": "20", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033001142", "@num": "76", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 76 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000037947738", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037959357", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies, v. 5.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - art. 231 bis T (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843404", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - 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art. 235 ter KC (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986167", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375135", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992096", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386928", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@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": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@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": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387023", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387015", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues à l'article L. 6331-28 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

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art. 76 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000038941570", "@num": "7", "#text": "Ordonnance n°2019-861 du 21 août 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000038940323", "@nortexte": "MTRD1919378R", "@numtexte": "2019-861", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-08-21" }, { "@id": "LEGIARTI000037947738", "@num": "1599 ter C", "#text": "Code général des impôts, CGI. - art. 1599 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686611", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448810", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387236", "@num": "1679 bis B", "#text": "Code général des impôts, CGI. - art. 1679 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619603", "@num": "231 bis T", "#text": "Code général des impôts, CGI. - art. 231 bis T (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619600", "@num": "235 ter C", "#text": "Code général des impôts, CGI. - art. 235 ter C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843404", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619589", "@num": "235 ter E", "#text": "Code général des impôts, CGI. - art. 235 ter E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701069", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099486", "@num": "235 ter F", "#text": "Code général des impôts, CGI. - art. 235 ter F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701423", "@num": "235 ter G", "#text": "Code général des impôts, CGI. - art. 235 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619568", "@num": "235 ter H bis", "#text": "Code général des impôts, CGI. - art. 235 ter H bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619555", "@num": "235 ter JA", "#text": "Code général des impôts, CGI. - art. 235 ter JA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843401", "@num": "235 ter KA", "#text": "Code général des impôts, CGI. - art. 235 ter KA (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619542", "@num": "235 ter KC", "#text": "Code général des impôts, CGI. - art. 235 ter KC (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619539", "@num": "235 ter KD bis", "#text": "Code général des impôts, CGI. - art. 235 ter KD bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620457", "@num": "235 ter KI", "#text": "Code général des impôts, CGI. - art. 235 ter KI (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620453", "@num": "235 ter KJ", "#text": "Code général des impôts, CGI. - art. 235 ter KJ (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620449", "@num": "235 ter KK", "#text": "Code général des impôts, CGI. - art. 235 ter KK (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620441", "@num": "235 ter KM", "#text": "Code général des impôts, CGI. - art. 235 ter KM (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619503", "@num": "237 quinquies", "#text": "Code général des impôts, CGI. - art. 237 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986167", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387280", "@num": "L361-5", "#text": "Code de l'éducation - art. L361-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387276", "@num": "L3414-5", "#text": "Code de la défense. - art. L3414-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375108", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375131", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375133", "@num": "L6131-2", "#text": "Code du travail - art. L6131-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375112", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037375135", "@num": "L6131-3", "#text": "Code du travail - art. L6131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904089", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698596", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698567", "@num": "L6241-11", "#text": "Code du travail - art. L6241-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024422141", "@num": "L6241-12", "#text": "Code du travail - art. L6241-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951775", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992089", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386901", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355063", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024184", "@num": "L6241-9", "#text": "Code du travail - art. L6241-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@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": "LEGIARTI000006904195", "@num": "L6322-37", "#text": "Code du travail - art. L6322-37", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904277", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387044", "@num": "L6331-1", "#text": "Code du travail - art. L6331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904287", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698134", "@num": "L6331-10", "#text": "Code du travail - art. L6331-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698128", "@num": "L6331-11", "#text": "Code du travail - art. L6331-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035652795", "@num": "L6331-12", "#text": "Code du travail - art. L6331-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843438", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843512", "@num": "L6331-17", "#text": "Code du travail - art. L6331-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387039", "@num": "L6331-2", "#text": "Code du travail - art. L6331-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@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": "LEGIARTI000028698117", "@num": "L6331-28", "#text": "Code du travail - art. L6331-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387032", "@num": "L6331-3", "#text": "Code du travail - art. L6331-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698112", "@num": "L6331-30", "#text": "Code du travail - art. L6331-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028698110", "@num": "L6331-32", "#text": "Code du travail - art. L6331-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843509", "@num": "L6331-33", "#text": "Code du travail - art. L6331-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904311", "@num": "L6331-34", "#text": "Code du travail - art. L6331-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387028", "@num": "L6331-4", "#text": "Code du travail - art. L6331-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952124", "@num": "L6331-5", "#text": "Code du travail - art. L6331-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952116", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904342", "@num": "L6332-1", "#text": "Code du travail - art. L6332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037368483", "@fin": "2999-01-01", "#text": "Section 2 : Financement de la formation professionnelle", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368462", "@fin": "2999-01-01", "#text": "Chapitre V : Gouvernance, financement, dialogue social", "@debut": "2018-09-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037368497", "@fin": "2999-01-01", "#text": "Titre IER : VERS UNE NOUVELLE SOCIÉTÉ DE COMPÉTENCES", "@debut": "2018-09-07" } ] }, "@cid": "JORFTEXT000037367660", "@nor": "MTRX1808061L", "@num": "2018-771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037367660", "@c_titre_court": "LOI n° 2018-771 du 5 septembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel (1)", "@debut": "2018-09-07", "@id_txt": "LEGITEXT000037368457", "@c_titre_court": "LOI n°2018-771 du 5 septembre 2018" } ], "@date_publi": "2018-09-06", "@date_signature": "2018-09-05", "@num_parution_jo": "0205" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037368540", "@fin": "2019-01-01", "@num": "37", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037991870", "@fin": "2019-08-23", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038952636", "@fin": "2019-12-30", "@num": "37", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472518", "@fin": "2999-01-01", "@num": "37", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037367778", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2020 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues au second alinéa de l'article L. 6331-11 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

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L6331-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038952116", "@num": "L6331-6", "#text": "Code du travail - art. L6331-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387011", "@num": "L6331-7", "#text": "Code du travail - art. L6331-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387008", "@num": "L6331-8", "#text": "Code du travail - art. L6331-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843517", "@num": "L6331-9", "#text": "Code du travail - art. 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I., II., V. à XIII.-A abrogé les dispositions suivantes :

-Code du travail\n
\nArt. L6241-6, Art. L6241-7, Art. L6241-8, Art. L6241-8-1, Art. L6241-9, Art. L6241-10, Art. L6241-11, Art. L6241-12 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter H bis, Art. 235 ter JA, Art. 235 ter KA, Art. 235 ter KC, Art. 235 ter KD bis, Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KM, Art. 237 quinquies, Art. 1678 quinquies \n
\n

A modifié les dispositions suivantes :

-Code de l'éducation\n
\nArt. L361-5\n
\n

-Code de la défense.\n
\nArt. L3414-5\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L313-4\n
\n

-Code rural et de la pêche maritime\n
\nArt. L716-3\n
\n

-Loi n° 88-1149 du 23 décembre 1988\n
\nArt. 20\n
\n

-LOI n° 2015-1786 du 29 décembre 2015\n
\nArt. 38 \n
\n

A abrogé les dispositions suivantes :

-LOI n° 2016-1088 du 8 août 2016\n
\nArt. 76 \n
\n

A abrogé les dispositions suivantes :

-Code du travail\n
Sct. Sous-section 1 : Montant et mise en oeuvre de la participation., Sct. Sous-section 3 : Majoration de la contribution., Sct. Sous-section 5 : Contrôle et contentieux., Sct. Sous-section 1 : Montant et mise en oeuvre de la participation, Sct. Paragraphe 1 : Dispositions générales., Art. L6331-9, Art. L6331-10, Art. L6331-11, Art. L6331-12, Sct. Paragraphe 2 : Prise en compte d'un accroissement d'effectif., Art. L6331-15, Art. L6331-17, Sct. Paragraphe 3 : Versement au Trésor public., Art. L6331-28, Sct. Sous-section 2 : Majoration de la contribution., Art. L6331-30, Sct. Sous-section 3 : Déclaration à l'autorité administrative., Art. L6331-32, Sct. Sous-section 4 : Contrôle et contentieux., Art. L6331-33, Sct. Sous-section 5 : Dispositions d'application., Art. L6331-34 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 1679 bis B, Art. 44 quaterdecies, Art. 1599 ter C, Art. 1609 quinvicies \n
\n

A créé les dispositions suivantes :

-Code du travail\n
Sct. Titre III : Financement de la formation professionnelle, Sct. Chapitre unique : Financement de la formation professionnelle, Art. L6131-1, Art. L6131-2, Art. L6131-3
\n

A modifié les dispositions suivantes :

-Code du travail\n
Sct. Section 1 : Obligation de financement des employeurs de moins de onze salariés, Art. L6331-1, Art. L6331-2, Sct. Section 2 : Obligation de financement des employeurs de onze salariés et plus, Art. L6331-3, Art. L6331-4, Art. L6331-5, Sct. Section 3 : Mesures diverses, Art. L6331-6, Art. L6331-7, Art. L6331-8 \n
\n

A modifié les dispositions suivantes :

-Code du travail\n
\nArt. L6241-2, Art. L6241-3, Art. L6241-4, Art. L6241-5 \n
\n

III.-A.-La collecte des contributions dues au titre des rémunérations versées en 2018 est assurée :
\n1° Par les organismes mentionnés aux articles L. 6242-1 et L. 6242-2 du code du travail dans sa rédaction en vigueur au 31 décembre 2018, pour les contributions mentionnées à l'article L. 6241-1 du même code ;
\n2° Par les organismes mentionnés à L. 6332-1 dudit code, pour les contributions mentionnées au 2° de l'article L. 6331-1 et à l'article L. 6322-37 du même code, dans sa rédaction en vigueur au 31 décembre 2018.
\nCes contributions sont collectées, contrôlées, gérées, affectées et les défauts ou insuffisances de versement recouvrés, selon les dispositions légales, réglementaires et conventionnelles applicables au titre de l'année 2018.
\nB.-Par dérogation au III de l'article L. 6131-1 du code du travail dans sa rédaction résultant de la présente loi, du 1er janvier 2019 jusqu'à la date d'entrée en vigueur de l'ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage prévue à l'article 41 de la présente loi ou au plus tard le 31 décembre 2021 :
\n1° A l'exception du solde de la taxe d'apprentissage mentionné au II de l'article L. 6241-2 du code du travail dans sa rédaction résultant de la présente loi, la collecte des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code est assurée par les opérateurs de compétences mentionnés à l'article L. 6332-1 dudit code dans sa rédaction résultant de la présente loi et qui sont agréés à cet effet ;
\n2° Lorsqu'un employeur n'a pas opéré le versement dans les conditions prévues par le décret mentionné à l'article L. 6131-3 du code du travail ou a opéré un versement insuffisant d'une des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du même code, la contribution concernée est majorée de l'insuffisance constatée.
\nL'employeur verse au Trésor public, auprès du comptable public du lieu du siège de la direction de l'entreprise ou, à défaut, du principal lieu d'exercice de la profession ou du lieu du principal établissement ou, pour les exploitants agricoles, du lieu d'exploitation ou du siège de la direction en cas de pluralité d'exploitations, accompagné du bordereau établi selon un modèle fixé par l'administration indiquant la désignation et l'adresse de l'entreprise, la nature et les montants des sommes restant dues augmentées de la majoration qui leur est applicable, et déposé au plus tard le 30 avril de l'année qui suit celle du versement des rémunérations, un montant égal à la différence constatée entre sa contribution ainsi majorée et le versement déjà effectué à l'organisme agréé.
\nLe montant de ce versement supplémentaire est établi et recouvré selon les modalités ainsi que sous les sûretés, garanties et sanctions applicables en matière de taxe sur le chiffre d'affaires.
\nLe contrôle et le contentieux des contributions mentionnées aux 2° à 4° du I de l'article L. 6131-1 du code du travail sont opérés selon les règles applicables en matière de taxe sur le chiffre d'affaires.
\nToutefois, les dispositions du présent B ne s'appliquent pas aux litiges relatifs à la réalité et à la validité des versements effectués au titre de la participation des employeurs au développement de la formation professionnelle.
\nC.-Par dérogation aux dispositions de l'article 46 de la présente loi, la taxe d'apprentissage mentionnée à l'article L. 6241-1 du code du travail n'est pas due au titre des rémunérations versées en 2019. La contribution supplémentaire à l'apprentissage prévue à l'article 1609 quinvicies du code général des impôts reste due au titre des rémunérations versées en 2019.
\nIV.-A compter du 1er janvier 2019, il est mis fin aux effets des accords d'entreprises conclus en application de l'article L. 6331-10 du code du travail dans sa rédaction en vigueur à la date du 31 décembre 2018.
\nA cette date, les fonds que l'employeur n'a pas consacrés au financement du compte personnel de formation et à son abondement sont reversés selon les modalités prévues au second alinéa de l'article L. 6331-11 du même code dans sa rédaction en vigueur à la date du 31 décembre 2018.

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Article 235 ter G AUTONOME ABROGE, en vigueur du 06/06/2015 au 01/01/2019 (Code général des impôts)