{ "article": { "LEGIARTI000038686661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686661", "URL": "article/LEGI/ARTI/00/00/38/68/66/LEGIARTI000038686661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 8-VII et X de la loi n° 2018-1203 du 22 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006306433", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914206", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017844645", "@num": "230 C", "#text": "Code général des impôts, CGI. - art. 230 C (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162679", "@fin": "2011-06-01", "#text": "II : Exonérations et dégrèvements", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028448685", "@fin": "2999-01-01", "#text": "II : Taxe d'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147079", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000028444378", "@fin": "2019-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992151", "@fin": "2019-06-08", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686661", "@fin": "2020-01-01", "@num": "1599 ter K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472281", "@fin": "2022-01-01", "@num": "1599 ter K", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions dans lesquelles les dispositions des articles 1599 ter A et 1599 ter B sont applicables dans les départements d'outre-mer sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000038617837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038617837", "URL": "article/LEGI/ARTI/00/00/38/61/78/LEGIARTI000038617837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038686919", "@num": "1052", "#text": "Code général des impôts, CGI. - art. 1052 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686858", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465142", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686817", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687698", "@num": "150-0 B quinquies", "#text": "Code général des impôts, CGI. - art. 150-0 B quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686806", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686796", "@num": "1519", "#text": "Code général des impôts, CGI. - art. 1519 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686789", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686784", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686776", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686769", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686760", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686753", "@num": "1519 G", "#text": "Code général des impôts, CGI. - art. 1519 G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686733", "@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": "LEGIARTI000038686720", "@num": "1519 HA", "#text": "Code général des impôts, CGI. - art. 1519 HA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687665", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687660", "@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": "LEGIARTI000038687554", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686703", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686694", "@num": "1587", "#text": "Code général des impôts, CGI. - art. 1587 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686654", "@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": "LEGIARTI000038686644", "@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": "LEGIARTI000038686667", "@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": "LEGIARTI000038686661", "@num": "1599 ter K", "#text": "Code général des impôts, CGI. - art. 1599 ter K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686636", "@num": "1600-00 C", "#text": "Code général des impôts, CGI. - art. 1600-00 C (M)", "@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": "LEGIARTI000038686596", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686573", "@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": "LEGIARTI000038686585", "@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": "LEGIARTI000038686536", "@num": "1639 A ter", "#text": "Code général des impôts, CGI. - art. 1639 A ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041512839", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686433", "@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": "LEGIARTI000033836779", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686414", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687513", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686407", "@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": "LEGIARTI000038687506", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686385", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686378", "@num": "1740-00 A", "#text": "Code général des impôts, CGI. - art. 1740-00 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686331", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687475", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019874394", "@num": "199 ter R", "#text": "Code général des impôts, CGI. - art. 199 ter R (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687429", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687387", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687356", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687193", "@num": "204 H", "#text": "Code général des impôts, CGI. - art. 204 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687303", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019874397", "@num": "220 Y", "#text": "Code général des impôts, CGI. - art. 220 Y (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687214", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687036", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687167", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031843357", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687074", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686963", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687055", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686954", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687043", "@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": "LEGIARTI000038687934", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686949", "@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": "LEGIARTI000038686944", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686940", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687890", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686935", "@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": "LEGIARTI000038687767", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687715", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038559363", "@nor": "ECOE1907435D", "@num": "2019-559", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-559 du 6 juin 2019 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038559363", "@c_titre_court": "Décret n°2019-559 du 6 juin 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-559 du 6 juin 2019 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2019-06-08", "@id_txt": "LEGITEXT000038617829", "@c_titre_court": "Décret n°2019-559 du 6 juin 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-06-07", "@date_signature": "2019-06-06", "@num_parution_jo": "0131" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038617837", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038559371", "@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. 39, Art. 44 octies, Art. 81, Art. 83, Art. 150-0 B quinquies, Art. 156, Art. 157 bis, Art. 158, Art. 167 bis, Art. 168, Art. 197, Art. 199 ter C, Art. 199 undecies A, Art. 199 undecies B, Art. 200, Art. 204 H, Art. 206, Art. 223 O \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 199 ter R, Art. 220 Y \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1519 F, Art. 1519 G, Art. 1519 H, Art. 1519 HA, Art. 1586 nonies, Art. 1587, Art. 1599 ter A, Art. 1599 ter K, Art. 1599 quater A, Art. 1599 quater A bis, Art. 1600-00 C, Art. 1609 quinvicies, Art. 1613 bis, Art. 1613 ter, Art. 1613 quater, Art. 1639 A ter, Art. 1640, Art. 1647 D, Art. 1668, Art. 1679 A, Art. 1736, Art. 1740-00 A, Art. 1753 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 231, Art. 234, Art. 242 ter, Art. 244 quater T, Art. 244 quater W, Art. 261, Art. 302 bis K, Art. 302 bis ZG, Art. 302 bis ZI, Art. 402 bis, Art. 403, Art. 438, Art. 520 A, Art. 1052, Art. 1414 A, Art. 1417, Art. 1466 A, Art. 1518 bis, Art. 1519, Art. 1519 A, Art. 1519 B, Art. 1519 D, Art. 1519 E\n
\n

\n
" } }, "LEGIARTI000038686611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quinvicies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686611", "URL": "article/LEGI/ARTI/00/00/38/68/66/LEGIARTI000038686611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III C de l’article 12 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent à compter des impositions établies au titre de 2019.

Modification effectuée en conséquence de l'article 8-VII et X de la loi n° 2018-1203 du 22 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355123", "@num": "23", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 23 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000032261159", "@num": "4", "#text": "Arrêté du 8 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000037368550", "@num": "42", "#text": "LOI n° 2018-771 du 5 septembre 2018 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038952636", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042261148", "@num": "3", "#text": "Décret n°2020-1084 du 24 août 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259579", "@nortexte": "MTRD2020637D", "@numtexte": "2020-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042535455", "@num": "2", "#text": "Décret n°2020-1085 du 24 août 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042259606", "@nortexte": "MTRD2020638D", "@numtexte": "2020-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-24" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000048857497", "@num": "4", "#text": "Décret n°2021-224 du 26 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000029355059", "@num": "L6242-3-1", "#text": "Code du travail - art. L6242-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029928969", "@num": "L6243-1-2", "#text": "Code du travail - art. 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L1111-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901250", "@num": "L1251-1", "#text": "Code du travail - art. L1251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901251", "@num": "L1251-2", "#text": "Code du travail - art. L1251-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904090", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029038088", "@fin": "2999-01-01", "#text": "Section VII bis : Contribution supplémentaire à l'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306728", "@fin": "2004-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306729", "@fin": "2005-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042547", "@fin": "2014-08-10", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355155", "@fin": "2019-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037387193", "@fin": "2019-05-24", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038586444", "@fin": "2019-06-08", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686611", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472254", "@fin": "2020-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535047", "@fin": "2020-12-31", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043701898", "@fin": "2022-01-01", "@num": "1609 quinvicies", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914206", "@fin": "2999-01-01", "@num": "1609 quinvicies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué une contribution supplémentaire à l'apprentissage.

Cette contribution est due par les entreprises d'au moins deux cent cinquante salariés qui sont redevables de la taxe d'apprentissage en application de l'article 1599 ter A et dont l'effectif salarié annuel, pour l'ensemble des catégories suivantes, est inférieur à un seuil :

1° Les salariés sous contrat de professionnalisation ou d'apprentissage et, pendant l'année suivant la date de fin du contrat de professionnalisation ou d'apprentissage, les salariés embauchés en contrat à durée indéterminée par l'entreprise à l'issue dudit contrat ;

2° Les jeunes accomplissant un volontariat international en entreprise régi par la section 1 du chapitre II du titre II du livre Ier du code du service national ou bénéficiant d'une convention industrielle de formation par la recherche.

Ce seuil est égal à 4 % de l'effectif salarié au cours de l'année de référence. Le respect du seuil est apprécié en calculant un pourcentage exprimant le rapport entre les effectifs des 1° et 2° du présent I et l'effectif salarié annuel. Ce seuil est porté à 5 % à compter des rémunérations versées en 2015.

Les entreprises dont l'effectif salarié annuel relevant des catégories définies au 1° est supérieur ou égal à 3 % de l'effectif salarié annuel peuvent, à compter de l'année 2012, être exonérées de la contribution supplémentaire à l'apprentissage au titre de l'année considérée si elles remplissent l'une des conditions suivantes :

a) L'entreprise justifie d'une progression de l'effectif salarié annuel relevant des catégories définies au 1° d'au moins 10 % par rapport à l'année précédente ;

b) L'entreprise a connu une progression de l'effectif salarié annuel relevant des catégories définies au même 1° et relève d'une branche couverte par un accord prévoyant au titre de l'année une progression d'au moins 10 % du nombre de salariés relevant des catégories définies audit 1° dans les entreprises d'au moins deux cent cinquante salariés et justifiant, par rapport à l'année précédente, que la progression est atteinte dans les proportions prévues par l'accord au titre de l'année considérée.

II. – Cette contribution est assise sur les rémunérations retenues pour l'assiette de la taxe d'apprentissage en application de l'article 1599 ter B \n

Elle est calculée aux taux suivants :

1° 0,25 % lorsque le pourcentage mentionné à la seconde phrase du cinquième alinéa du I est inférieur à 1 % ; ce taux est porté à 0,3 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,4 % à compter de celle due au titre des rémunérations versées en 2014. Lorsque l'effectif salarié annuel excède deux mille salariés, le taux de la contribution est égal à 0,4 % ; ce taux est porté à 0,5 % à compter de la contribution due au titre des rémunérations versées en 2013 et à 0,6 % à compter de celle due au titre des rémunérations versées en 2014 ;

2° 0,1 % lorsque ce pourcentage est au moins égal à 1 % et inférieur à 3 %. A compter de la contribution due au titre des rémunérations versées en 2015, ce taux est porté à 0,2 % lorsque le pourcentage est au moins égal à 1 % et inférieur à 2 % ;

3° 0,05 % lorsque ce pourcentage est au moins égal à 3 % et inférieur à 4 % et, à compter de la contribution due au titre des rémunérations versées en 2015, au moins égal à 3 % et inférieur à 5 %.

III. – A. – Pour l'application du présent article, l'effectif salarié est apprécié selon les modalités prévues au I de l'article L. 130-1 du code de la sécurité sociale.
\n
\nToutefois, par dérogation au même I, la période à retenir pour apprécier le nombre de salariés est l'année au titre de laquelle la contribution est due. En cas de franchissement du seuil de deux cent cinquante salariés, les dispositions du II du même article L. 130-1 sont applicables.

B. – Pour les entreprises visées à l'article L. 1251-2 du code du travail, les seuils définis au I s'apprécient sans prendre en compte les salariés titulaires d'un contrat de travail mentionné au 2° de l'article L. 1251-1 du même code et la contribution n'est pas due sur les rémunérations versées à ces salariés.

IV. – L'article 1599 ter K est applicable à cette contribution. Pour les établissements mentionnés à l'article 1599 ter J, les taux prévus au II sont réduits à 52 % de leur montant.

V. – Cette contribution est recouvrée dans les conditions prévues au III de l'article L. 6131-1 du code du travail.

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Article 1599 ter K AUTONOME MODIFIE, en vigueur du 08/06/2019 au 01/01/2020 (Code général des impôts)