{ "article": { "LEGIARTI000037094860": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 undecies C", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2018-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000037094860", "URL": "article/LEGI/ARTI/00/00/37/09/48/LEGIARTI000037094860.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2018-771 du 5 septembre 2018, art. 37-VI-1°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037091660", "@num": "3", "#text": "Décret n°2018-500 du 20 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037090889", "@nortexte": "ECOE1807256D", "@numtexte": "2018-500", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGIARTI000045758131", "@num": "2", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000018575402", "@num": "235 ter EB", "#text": "Code général des impôts, CGI. - art. 235 ter EB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498400", "@num": "R6331-12", "#text": "Code du travail - art. R6331-12", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022895151", "@fin": "2999-01-01", "#text": "2° : Montant de la participation", "@debut": "2009-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161987", "@fin": "2018-06-23", "#text": "II : Employeurs occupant dix salariés et plus", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000037320203", "@fin": "2999-01-01", "#text": "II : Employeurs occupant onze salariés et plus", "@debut": "2018-06-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146663", "@fin": "2999-01-01", "#text": "Chapitre VI ter : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020519398", "@fin": "2018-06-23", "@num": "163 undecies C", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000037094860", "@fin": "2022-05-07", "@num": "163 undecies C", "@etat": "PERIME", "@debut": "2018-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les réductions de versement prévues à l'article 235 ter EB du code général des impôts pour les employeurs qui atteignent ou dépassent au titre d'une année, pour la première fois, l'effectif de onze salariés, s'appliquent conformément et dans les conditions prévues à l'article R. 6331-12 du code du travail.

\n
" } }, "LEGIARTI000018522939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522939", "URL": "article/LEGI/ARTI/00/00/18/52/29/LEGIARTI000018522939.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000020814689", "@num": "1", "#text": "Décret n°2009-818\n du 1er juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020814263", "@nortexte": "ECED0902784D", "@numtexte": "2009-818", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-01" }, { "@id": "LEGIARTI000041432762", "@num": "4", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000006904291", "@num": "L6331-14", "#text": "Code du travail - art. L6331-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904292", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522943", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prise en compte d'un accroissement d'effectif", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522939", "@fin": "2015-01-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408607", "@fin": "2016-02-27", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032109059", "@fin": "2017-03-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2016-02-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103426", "@fin": "2020-01-01", "@num": "R6331-12", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque, en raison de l'accroissement de leur effectif, les employeurs atteignent ou dépassent l'effectif de dix salariés, dans les conditions prévues à l'article L. 6331-15, la part minimale mentionnée au 1° de l'article L. 6331-14 est calculée en diminuant respectivement, pour les quatrième et cinquième années, le montant des rémunérations versées pendant l'année en cours d'un montant équivalant à 0,3 % puis 0,1 %.
Pour les entreprises de travail temporaire, cette minoration est de 0,5 % puis 0,2 %.

" } }, "LEGIARTI000018619585": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter EB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619585", "URL": "article/LEGI/ARTI/00/00/18/61/95/LEGIARTI000018619585.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000006308937", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904292", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@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": "LEGIARTI000018619585", "@fin": "2015-06-06", "@num": "235 ter EB", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701069", "@fin": "2019-01-01", "@num": "235 ter EB", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'accroissement de l'effectif salarié est pris en compte, au regard des seuils prévus aux articles 235 ter D et 235 ter KA, conformément et dans les conditions prévues aux articles L. 6331-15 à L. 6331-18 du code du travail.

" } }, "LEGIARTI000029408607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-02-27", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029408607", "URL": "article/LEGI/ARTI/00/00/29/40/86/LEGIARTI000029408607.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020814689", "@num": "1", "#text": "Décret n°2009-818\n du 1er juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020814263", "@nortexte": "ECED0902784D", "@numtexte": "2009-818", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-01" }, { "@id": "LEGIARTI000029406465", "@num": "2", "#text": "DÉCRET n°2014-968 du 22 août 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029405866", "@nortexte": "ETSD1415882D", "@numtexte": "2014-968", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-22" }, { "@id": "LEGIARTI000041432762", "@num": "4", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000006904292", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522943", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prise en compte d'un accroissement d'effectif", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522939", "@fin": "2015-01-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408607", "@fin": "2016-02-27", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032109059", "@fin": "2017-03-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2016-02-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103426", "@fin": "2020-01-01", "@num": "R6331-12", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque, en raison de l'accroissement de leur effectif, les employeurs atteignent ou dépassent au titre d'une année l'effectif de dix salariés, dans les conditions prévues à l'article L. 6331-15, le pourcentage minimal mentionné au premier alinéa de l'article L. 6331-9 est calculé en diminuant respectivement, pour les quatrième et cinquième années, le montant des rémunérations versées pendant l'année en cours d'un montant équivalent à 0,3 % puis 0,1 %.

" } }, "LEGIARTI000030701069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter EB", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030701069", "URL": "article/LEGI/ARTI/00/00/30/70/10/LEGIARTI000030701069.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Modifications effectuées en conséquence de l'article 10-I [13° a] 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": "LEGIARTI000006308937", "@num": "235 ter D", "#text": "Code général des impôts, CGI. - art. 235 ter D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519402", "@num": "163 undecies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904292", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022856448", "@fin": "2999-01-01", "#text": "3° : Calcul et prise en compte de l'effectif salarié", "@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": "LEGIARTI000018619585", "@fin": "2015-06-06", "@num": "235 ter EB", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030701069", "@fin": "2019-01-01", "@num": "235 ter EB", "@etat": "ABROGE", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000032109059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-01", "DATE_DEBUT": "2016-02-27" } }, "META_COMMUN": { "ID": "LEGIARTI000032109059", "URL": "article/LEGI/ARTI/00/00/32/10/90/LEGIARTI000032109059.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020814689", "@num": "1", "#text": "Décret n°2009-818\n du 1er juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020814263", "@nortexte": "ECED0902784D", "@numtexte": "2009-818", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-01" }, { "@id": "LEGIARTI000032108411", "@num": "2", "#text": "Décret n°2016-189 du 24 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032107036", "@nortexte": "ETSD1530450D", "@numtexte": "2016-189", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-24" }, { "@id": "LEGIARTI000041432762", "@num": "4", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000006904292", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522943", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prise en compte d'un accroissement d'effectif", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522939", "@fin": "2015-01-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408607", "@fin": "2016-02-27", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032109059", "@fin": "2017-03-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2016-02-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103426", "@fin": "2020-01-01", "@num": "R6331-12", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000034103426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6331-12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034103426", "URL": "article/LEGI/ARTI/00/00/34/10/34/LEGIARTI000034103426.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020814689", "@num": "1", "#text": "Décret n°2009-818\n du 1er juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020814263", "@nortexte": "ECED0902784D", "@numtexte": "2009-818", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-01" }, { "@id": "LEGIARTI000034099347", "@num": "1", "#text": "Décret n°2017-249 du 27 février 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034097349", "@nortexte": "ETSD1700215D", "@numtexte": "2017-249", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-27" }, { "@id": "LEGIARTI000041432760", "@num": "2", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041432762", "@num": "4", "#text": "Décret n°2019-1586 du 31 décembre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727052", "@nortexte": "ECOI1919172D", "@numtexte": "2019-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000006904292", "@num": "L6331-15", "#text": "Code du travail - art. L6331-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904286", "@num": "L6331-9", "#text": "Code du travail - art. L6331-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522943", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prise en compte d'un accroissement d'effectif", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522951", "@fin": "2999-01-01", "#text": "Sous-section 1 : Montant et mise en œuvre de la participation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522953", "@fin": "2017-03-01", "#text": "Section 3 : Employeurs de dix salariés et plus", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000034103382", "@fin": "2020-01-02", "#text": "Section 3 : Employeurs de onze salariés et plus", "@debut": "2017-03-01" }, { "@id": "LEGISCTA000041455647", "@fin": "2999-01-01", "#text": "Section 3 : Employeurs d'au moins onze salariés", "@debut": "2020-01-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522963", "@fin": "2999-01-01", "#text": "Chapitre Ier : Participation des employeurs au développement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522965", "@fin": "2999-01-01", "#text": "Titre III : Financement de la formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523325", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018522939", "@fin": "2015-01-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029408607", "@fin": "2016-02-27", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032109059", "@fin": "2017-03-01", "@num": "R6331-12", "@etat": "MODIFIE", "@debut": "2016-02-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034103426", "@fin": "2020-01-01", "@num": "R6331-12", "@etat": "ABROGE", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque, en raison de l'accroissement de leur effectif, les employeurs atteignent ou dépassent au titre d'une année l'effectif de onze salariés, dans les conditions prévues à l'article L. 6331-15, le pourcentage minimal mentionné au premier alinéa de l'article L. 6331-9 est calculé en diminuant respectivement, pour les quatrième et cinquième années, le montant des rémunérations versées pendant l'année en cours d'un montant équivalent à 30 % puis 10 %.

" } }, "LEGIARTI000037091660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037091660", "URL": "article/LEGI/ARTI/00/00/37/09/16/LEGIARTI000037091660.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037094726", "@num": "1 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094692", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094701", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094711", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519410", "@num": "163 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094860", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094746", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094738", "@num": "294 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022151678", "@num": "301 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022151681", "@num": "301 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022151684", "@num": "301 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022151690", "@num": "301 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 K (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022151687", "@num": "301 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 L (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022151693", "@num": "301 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 M (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294809", "@num": "310 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094662", "@num": "74-0 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094667", "@num": "74-0 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 Q (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094672", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094721", "@num": "95 T", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293969", "@num": "95 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 V (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037090889", "@nor": "ECOE1807256D", "@num": "2018-500", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-500 du 20 juin 2018 portant incorporation au code général des impôts et au code des douanes de divers textes modifiant et complétant certaines dispositions de ces codes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037090889", "@c_titre_court": "Décret n°2018-500 du 20 juin 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-500 du 20 juin 2018 portant incorporation au code général des impôts et au code des douanes de divers textes modifiant et complétant certaines dispositions de ces codes", "@debut": "2018-06-23", "@id_txt": "LEGITEXT000037091643", "@c_titre_court": "Décret n°2018-500 du 20 juin 2018" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2018-06-22", "@date_signature": "2018-06-20", "@num_parution_jo": "0142" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037091660", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037091068", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 1 B, Art. 74-0 P, Art. 74-0 Q, Art. 91 quater K, Art. 95 T, Art. 95 V, Art. 142, Art. 143, Art. 144\n
\n

Article 163 undecies C AUTONOME PERIME, en vigueur du 23/06/2018 au 07/05/2022 (Code général des impôts, annexe II)