{ "article": { "LEGIARTI000039353044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6234-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-11-09" } }, "META_COMMUN": { "ID": "LEGIARTI000039353044", "URL": "article/LEGI/ARTI/00/00/39/35/30/LEGIARTI000039353044.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039351372", "@num": "1", "#text": "Décret n°2019-1143 du 7 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039349600", "@nortexte": "MTRD1914782D", "@numtexte": "2019-1143", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-07" }, { "@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": "LEGIARTI000018498946", "@num": "R6351-1", "#text": "Code du travail - art. R6351-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523622", "@fin": "2019-11-09", "#text": "Chapitre IV : Dispositions pénales", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000039355550", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions applicables à l'entreprise disposant d'un centre de formation d'apprentis", "@debut": "2019-11-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523852", "@fin": "2019-11-09", "#text": "Titre III : Centres de formation d'apprentis et sections d'apprentissage", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000039355520", "@fin": "2999-01-01", "#text": "Titre III : Dispositions spécifiques applicables aux centres de formation d'apprentis", "@debut": "2019-11-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524215", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018524328", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039353044", "@fin": "2999-01-01", "@num": "R6234-1", "@etat": "VIGUEUR", "@debut": "2019-11-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le centre de formation d'apprentis d'entreprise mentionné au I de l'article L. 6241-2 dépose une déclaration d'activité dans les conditions prévues aux articles R. 6351-1 et suivants.

" } }, "LEGIARTI000006904090": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904090", "URL": "article/LEGI/ARTI/00/00/06/90/40/LEGIARTI000006904090.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6241L0020XX0A" } }, "NOTA": { "CONTENU": "
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R6242-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969984", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355580", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L118-3 alinéa 1 fin et alinéa 2, L119-4 alinéa 1, L118-2-2 alinéa 1, L118-2 alinéa 1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6241-4 à L6241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355167", "@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": "LEGIARTI000043701925", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448714", "@num": "1599 ter D", "#text": "Code général des impôts, CGI. - art. 1599 ter D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030702026", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701898", "@num": "1609 quinvicies", "#text": "Code général des impôts, CGI. - art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619647", "@num": "226 B", "#text": "Code général des impôts, CGI. - art. 226 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189870", "@fin": "2999-01-01", "#text": "Section 1 : Principes.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "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": "LEGIARTI000006904090", "@fin": "2014-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698562", "@fin": "2014-08-10", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355110", "@fin": "2015-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022670", "@fin": "2015-01-17", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030154198", "@fin": "2015-12-31", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780373", "@fin": "2017-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814994", "@fin": "2019-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386928", "@fin": "2019-08-23", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038951775", "@fin": "2022-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701705", "@fin": "2999-01-01", "@num": "L6241-2", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fraction de la taxe d'apprentissage réservée au développement de l'apprentissage est dénommée quota. Le montant de cette fraction est déterminé par décret.
\n
Une part de ce quota, dont le montant est également déterminé par décret, est versée au Trésor public par l'intermédiaire d'un des organismes collecteurs de la taxe d'apprentissage mentionnés au chapitre II.
\n
Après versement au Trésor de la part prévue au deuxième alinéa, l'employeur peut se libérer du versement du solde du quota en apportant des concours financiers dans les conditions prévues aux articles L. 6241-4 à L. 6241-6.
" } }, "LEGIARTI000018522390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6351-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-23", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018522390", "URL": "article/LEGI/ARTI/00/00/18/52/23/LEGIARTI000018522390.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": "LEGITEXT000020006801", "#text": "Arrêté du 12 décembre 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992712", "@nortexte": "SJSP0830157A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-12" }, { "@id": "LEGIARTI000049696082", "@num": "12-1", "#text": "Arrêté du 26 juin 2012 - art. 12-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026087827", "@nortexte": "INTS1226850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-26" }, { "@id": "LEGIARTI000049697031", "@num": "Annexe 1", "#text": "Arrêté du 26 juin 2012 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026087827", "@nortexte": "INTS1226850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-26" }, { "@id": "LEGIARTI000032086911", "@num": "4", "#text": "Décret n°2016-173 du 18 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032080616", "@nortexte": "JUSC1524995D", "@numtexte": "2016-173", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-18" }, { "@id": "LEGITEXT000038171505", "#text": "Arrêté du 18 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038171514", "@num": "6", "#text": "Arrêté du 18 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000044526069", "@num": "19", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGITEXT000050393799", "#text": "Arrêté du 5 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049268085", "@nortexte": "TSSP2406705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-05" }, { "@id": "LEGITEXT000050393286", "#text": "Arrêté du 11 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050392518", "@nortexte": "MSAP2427404A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-11" }, { "@id": "LEGIARTI000035368044", "@num": "R814-28-5", "#text": "Code de commerce - art. R814-28-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041770378", "@num": "D6241-30", "#text": "Code du travail - art. D6241-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904390", "@num": "L6351-1", "#text": "Code du travail - art. L6351-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039353044", "@num": "R6234-1", "#text": "Code du travail - art. R6234-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043766594", "@num": "R6351-8", "#text": "Code du travail - art. R6351-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R921-2 al 1 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522392", "@fin": "2999-01-01", "#text": "Section 1 : Dépôt et enregistrement de la déclaration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522394", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration d'activité", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522396", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@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": "LEGIARTI000018522390", "@fin": "2010-05-23", "@num": "R6351-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022257941", "@fin": "2021-07-08", "@num": "R6351-1", "@etat": "MODIFIE", "@debut": "2010-05-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043766587", "@fin": "2999-01-01", "@num": "R6351-1", "@etat": "VIGUEUR", "@debut": "2021-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La déclaration d'activité prévue à l'article L. 6351-2 est adressée en trois exemplaires par le prestataire de formation au préfet de région compétent.
Le préfet enregistre la déclaration si elle est conforme aux dispositions des articles L. 6351-1 et suivants.

" } }, "LEGIARTI000022257941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6351-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-08", "DATE_DEBUT": "2010-05-23" } }, "META_COMMUN": { "ID": "LEGIARTI000022257941", "URL": "article/LEGI/ARTI/00/00/22/25/79/LEGIARTI000022257941.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020006801", "#text": "Arrêté du 12 décembre 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992712", "@nortexte": "SJSP0830157A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-12" }, { "@id": "LEGIARTI000022256651", "@num": "1", "#text": "Décret n°2010-530\n du 20 mai 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022244307", "@nortexte": "ECED0930812D", "@numtexte": "2010-530", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "LEGIARTI000049696082", "@num": "12-1", "#text": "Arrêté du 26 juin 2012 - art. 12-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026087827", "@nortexte": "INTS1226850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-26" }, { "@id": "LEGIARTI000049697031", "@num": "Annexe 1", "#text": "Arrêté du 26 juin 2012 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026087827", "@nortexte": "INTS1226850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-26" }, { "@id": "LEGIARTI000032086911", "@num": "4", "#text": "Décret n°2016-173 du 18 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032080616", "@nortexte": "JUSC1524995D", "@numtexte": "2016-173", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-18" }, { "@id": "LEGITEXT000038171505", "#text": "Arrêté du 18 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000038171514", "@num": "6", "#text": "Arrêté du 18 janvier 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038168953", "@nortexte": "INTS1905152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-18" }, { "@id": "LEGIARTI000044526069", "@num": "19", "#text": "Décret n°2021-1708 du 17 décembre 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000044518073", "@nortexte": "TERB2129318D", "@numtexte": "2021-1708", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-17" }, { "@id": "LEGITEXT000050393799", "#text": "Arrêté du 5 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049268085", "@nortexte": "TSSP2406705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-05" }, { "@id": "LEGITEXT000050393286", "#text": "Arrêté du 11 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050392518", "@nortexte": "MSAP2427404A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-11" }, { "@id": "LEGIARTI000035368044", "@num": "R814-28-5", "#text": "Code de commerce - art. R814-28-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041770378", "@num": "D6241-30", "#text": "Code du travail - art. D6241-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904391", "@num": "L6351-2", "#text": "Code du travail - art. L6351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039353044", "@num": "R6234-1", "#text": "Code du travail - art. R6234-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018498954", "@num": "R6351-5", "#text": "Code du travail - art. R6351-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043766594", "@num": "R6351-8", "#text": "Code du travail - art. R6351-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail - art. R921-2 al 1 (Ab)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018522392", "@fin": "2999-01-01", "#text": "Section 1 : Dépôt et enregistrement de la déclaration", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522394", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration d'activité", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018522396", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@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": "LEGIARTI000018522390", "@fin": "2010-05-23", "@num": "R6351-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022257941", "@fin": "2021-07-08", "@num": "R6351-1", "@etat": "MODIFIE", "@debut": "2010-05-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043766587", "@fin": "2999-01-01", "@num": "R6351-1", "@etat": "VIGUEUR", "@debut": "2021-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déclaration d'activité prévue à l'article L. 6351-2 est adressée par le prestataire de formation au préfet de région compétent. Elle est complétée des pièces justificatives mentionnées à l'article R. 6351-5.
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Cette déclaration est effectuée au plus tard dans les trois mois qui suivent la conclusion par le prestataire de formation de la première convention ou du premier contrat de formation professionnelle.

" } }, "LEGIARTI000028698562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028698562", "URL": "article/LEGI/ARTI/00/00/28/69/85/LEGIARTI000028698562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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La fraction de la taxe d'apprentissage réservée au développement de l'apprentissage est dénommée quota. Le montant de cette fraction est déterminé par décret.

\n
\n

Une part de ce quota, dont le montant est également déterminé par décret, est versée au Trésor public par l'intermédiaire d'un des organismes collecteurs de la taxe d'apprentissage mentionnés au chapitre II.

\n
\n

Après versement au Trésor de la part prévue au deuxième alinéa, l'employeur peut se libérer du versement du solde du quota en apportant des concours financiers dans les conditions prévues aux articles L. 6241-4 à L. 6241-6 pour un total ne pouvant dépasser 21 % du montant de la taxe d'apprentissage due.

\n
\n

Le total des dépenses libératoires effectuées par l'employeur au titre de l'article L. 6241-8 ne peut pas dépasser 23 % du montant de la taxe d'apprentissage due.

" } }, "LEGIARTI000029355110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355110", "URL": "article/LEGI/ARTI/00/00/29/35/51/LEGIARTI000029355110.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2014-891 du 8 août 2014, art. 8 VI, ces dispositions s'appliquent aux impositions dues au titre des rémunérations versées à compter du 1er janvier 2014.
\n
Toutefois, les exonérations attachées aux dépenses libératoires engagées, au titre de ces mêmes impositions, du 1er janvier 2014 jusqu'à la publication de la présente loi sont maintenues sur le fondement des dispositions en vigueur à la date du versement effectif de ces dépenses.

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I.-Une première fraction du produit de la taxe d'apprentissage mentionnée à l'article 1599 ter A du code général des impôts, dénommée : \" fraction régionale pour l'apprentissage \", est versée au Trésor public avant le 30 avril de l'année concernée, par l'intermédiaire des organismes collecteurs de la taxe d'apprentissage mentionnés au chapitre II du présent titre IV. Le montant de cette fraction est égal à 51 % du produit de la taxe due.

Par dérogation au 2° du I de l'article 23 de la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011, cette fraction est reversée aux régions, à la collectivité territoriale de Corse et au Département de Mayotte pour le financement du développement de l'apprentissage, selon les modalités définies au présent I.

Elle est complétée par une part du produit de la taxe intérieure de consommation sur les produits énergétiques versée aux régions, à la collectivité territoriale de Corse et au Département de Mayotte pour le financement du développement de l'apprentissage, dans les conditions et selon les modalités de revalorisation prévues par la loi de finances pour 2015.

L'ensemble des recettes mentionnées aux deuxième et troisième alinéas du présent I constitue la ressource régionale pour l'apprentissage.

Une part fixe de la ressource régionale pour l'apprentissage, arrêtée à la somme totale de 1 544 093 400 €, est répartie conformément au tableau suivant :
\n

(En euros)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n Alsace \n	\n \n 46 941 457 \n
\n Aquitaine \n	\n \n 69 767 598 \n
\n Auvergne \n	\n \n 34 865 479 \n
\n Bourgogne \n	\n \n 38 952 979 \n
\n Bretagne \n	\n \n 68 484 265 \n
\n Centre \n	\n \n 64 264 468 \n
\n Champagne-Ardenne \n	\n \n 31 022 570 \n
\n Corse \n	\n \n 7 323 133 \n
\n Franche-Comté \n	\n \n 29 373 945 \n
\n Ile-de-France \n	\n \n 237 100 230 \n
\n Languedoc-Roussillon \n	\n \n 57 745 250 \n
\n Limousin \n	\n \n 18 919 169 \n
\n Lorraine \n	\n \n 64 187 810 \n
\n Midi-Pyrénées \n	\n \n 57 216 080 \n
\n Nord-Pas-de-Calais \n	\n \n 92 985 078 \n
\n Basse-Normandie \n	\n \n 38 083 845 \n
\n Haute-Normandie \n	\n \n 46 313 106 \n
\n Pays de la Loire \n	\n \n 98 472 922 \n
\n Picardie \n	\n \n 40 698 224 \n
\n Poitou-Charentes \n	\n \n 57 076 721 \n
\n Provence-Alpes-Côte d'Azur \n	\n \n 104 863 542 \n
\n Rhône-Alpes \n	\n \n 137 053 853 \n
\n Guadeloupe \n	\n \n 25 625 173 \n
\n Guyane \n	\n \n 6 782 107 \n
\n Martinique \n	\n \n 28 334 467 \n
\n La Réunion \n	\n \n 41 293 546 \n
\n Mayotte \n	\n \n 346 383 \n
\n Total \n	\n \n 1 544 093 400 \n

\n\n

Si le produit de la ressource régionale pour l'apprentissage est inférieur au montant total mentionné au cinquième alinéa du présent I, ce produit est réparti au prorata des parts attribuées à chaque région ou collectivité dans le tableau du sixième alinéa.

Si le produit de la ressource régionale pour l'apprentissage est supérieur à ce même montant, le solde est réparti entre les mêmes régions ou collectivités selon les critères et taux suivants :

1° Pour 60 %, à due proportion du résultat du produit calculé à partir du nombre d'apprentis inscrits dans les centres de formation d'apprentis et les sections d'apprentissage dans la région au 31 décembre de l'année précédente selon un quotient :

a) Dont le numérateur est la taxe d'apprentissage par apprenti perçue l'année précédente par les centres de formation d'apprentis et les sections d'apprentissage pour l'ensemble du territoire national ;

b) Dont le dénominateur est la taxe d'apprentissage par apprenti perçue lors de cette même année par les centres de formation d'apprentis et les sections d'apprentissage dans la région ;

2° Pour 26 %, au prorata du nombre d'apprentis inscrits dans les centres de formation d'apprentis et les sections d'apprentissage dans la région au 31 décembre de l'année précédente et préparant un diplôme ou un titre à finalité professionnelle équivalant au plus au baccalauréat professionnel, enregistré au répertoire national des certifications professionnelles mentionné à l'article L. 335-6 du code de l'éducation ;

3° Pour 14 %, au prorata du nombre d'apprentis inscrits dans les centres de formation d'apprentis et les sections d'apprentissage dans la région au 31 décembre de l'année précédente et préparant un diplôme ou un titre à finalité professionnelle supérieur au baccalauréat professionnel, enregistré au répertoire national des certifications professionnelles.

II.-Une deuxième fraction du produit de la taxe d'apprentissage, dénommée : \" quota \", dont le montant est égal à 26 % du produit de la taxe due, est attribuée aux personnes morales gestionnaires des centres de formation d'apprentis et des sections d'apprentissage au titre de ces centres et sections.

Après versement au Trésor public de la fraction régionale pour l'apprentissage prévue au I du présent article, l'employeur peut se libérer du versement de la fraction prévue au présent II en apportant des concours financiers dans les conditions prévues aux articles L. 6241-4 à L. 6241-6 du présent code.

Pour la part de cette fraction qui n'a pas fait l'objet de concours financiers mentionnés au deuxième alinéa du présent II, la répartition entre les centres de formation d'apprentis et les sections d'apprentissage s'opère en application de l'article L. 6241-3.

III.-Le solde, soit 23 % du produit de la taxe d'apprentissage due, est destiné à des dépenses libératoires effectuées par l'employeur en application de l'article L. 6241-8. Ces dépenses sont réalisées par l'intermédiaire des organismes collecteurs de la taxe d'apprentissage mentionnés au chapitre II du présent titre IV, après versement des fractions prévues aux I et II du présent article.

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Cette fraction est reversée aux régions, à la collectivité territoriale de Corse et au Département de Mayotte pour le financement du développement de l'apprentissage, selon les modalités définies au présent I.

L'ensemble des recettes mentionnées aux deuxième et troisième alinéas du présent I constitue la ressource régionale pour l'apprentissage.

Une part fixe de la ressource régionale pour l'apprentissage, arrêtée à la somme totale de 1 544 093 400 €, est répartie conformément au tableau suivant :
\n

(En euros)

\n Alsace \n	\n \n 46 941 457 \n
\n Aquitaine \n	\n \n 69 767 598 \n
\n Auvergne \n	\n \n 34 865 479 \n
\n Bourgogne \n	\n \n 38 952 979 \n
\n Bretagne \n	\n \n 68 484 265 \n
\n Centre \n	\n \n 64 264 468 \n
\n Champagne-Ardenne \n	\n \n 31 022 570 \n
\n Corse \n	\n \n 7 323 133 \n
\n Franche-Comté \n	\n \n 29 373 945 \n
\n Ile-de-France \n	\n \n 237 100 230 \n
\n Languedoc-Roussillon \n	\n \n 57 745 250 \n
\n Limousin \n	\n \n 18 919 169 \n
\n Lorraine \n	\n \n 64 187 810 \n
\n Midi-Pyrénées \n	\n \n 57 216 080 \n
\n Nord-Pas-de-Calais \n	\n \n 92 985 078 \n
\n Basse-Normandie \n	\n \n 38 083 845 \n
\n Haute-Normandie \n	\n \n 46 313 106 \n
\n Pays de la Loire \n	\n \n 98 472 922 \n
\n Picardie \n	\n \n 40 698 224 \n
\n Poitou-Charentes \n	\n \n 57 076 721 \n
\n Provence-Alpes-Côte d'Azur \n	\n \n 104 863 542 \n
\n Rhône-Alpes \n	\n \n 137 053 853 \n
\n Guadeloupe \n	\n \n 25 625 173 \n
\n Guyane \n	\n \n 6 782 107 \n
\n Martinique \n	\n \n 28 334 467 \n
\n La Réunion \n	\n \n 41 293 546 \n
\n Mayotte \n	\n \n 346 383 \n
\n Total \n	\n \n 1 544 093 400 \n

\n\n

b) Dont le dénominateur est la taxe d'apprentissage par apprenti perçue lors de cette même année par les centres de formation d'apprentis et les sections d'apprentissage dans la région ;

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L'ensemble des recettes mentionnées aux deuxième et troisième alinéas du présent I constitue la ressource régionale pour l'apprentissage.

Une part fixe de la ressource régionale pour l'apprentissage, arrêtée à la somme totale de 1 544 093 400 €, est répartie conformément au tableau suivant :
\n

(En euros)

\n Alsace \n	\n \n 46 941 457 \n
\n Aquitaine \n	\n \n 69 767 598 \n
\n Auvergne \n	\n \n 34 865 479 \n
\n Bourgogne \n	\n \n 38 952 979 \n
\n Bretagne \n	\n \n 68 484 265 \n
\n Centre-Val de Loire \n	\n \n 64 264 468 \n
\n Champagne-Ardenne \n	\n \n 31 022 570 \n
\n Corse \n	\n \n 7 323 133 \n
\n Franche-Comté \n	\n \n 29 373 945 \n
\n Ile-de-France \n	\n \n 237 100 230 \n
\n Languedoc-Roussillon \n	\n \n 57 745 250 \n
\n Limousin \n	\n \n 18 919 169 \n
\n Lorraine \n	\n \n 64 187 810 \n
\n Midi-Pyrénées \n	\n \n 57 216 080 \n
\n Nord-Pas-de-Calais \n	\n \n 92 985 078 \n
\n Basse-Normandie \n	\n \n 38 083 845 \n
\n Haute-Normandie \n	\n \n 46 313 106 \n
\n Pays de la Loire \n	\n \n 98 472 922 \n
\n Picardie \n	\n \n 40 698 224 \n
\n Poitou-Charentes \n	\n \n 57 076 721 \n
\n Provence-Alpes-Côte d'Azur \n	\n \n 104 863 542 \n
\n Rhône-Alpes \n	\n \n 137 053 853 \n
\n Guadeloupe \n	\n \n 25 625 173 \n
\n Guyane \n	\n \n 6 782 107 \n
\n Martinique \n	\n \n 28 334 467 \n
\n La Réunion \n	\n \n 41 293 546 \n
\n Mayotte \n	\n \n 346 383 \n
\n Total \n	\n \n 1 544 093 400 \n

\n\n

b) Dont le dénominateur est la taxe d'apprentissage par apprenti perçue lors de cette même année par les centres de formation d'apprentis et les sections d'apprentissage dans la région ;

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D6522-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646667", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645807", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645822", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645848", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033463401", "@num": "L6123-3", "#text": "Code du travail - art. L6123-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914285", "@num": "L6131-1", "#text": "Code du travail - art. L6131-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043697517", "@num": "L6131-4", "#text": "Code du travail - art. L6131-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038951789", "@num": "L6231-5", "#text": "Code du travail - art. L6231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037386922", "@num": "L6241-3", "#text": "Code du travail - art. L6241-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701830", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355095", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024174", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355085", "@num": "L6241-7", "#text": "Code du travail - art. L6241-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087407", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355070", "@num": "L6242-1", "#text": "Code du travail - art. 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R6241-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847007", "@num": "R6241-28", "#text": "Code du travail - art. R6241-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226527", "@num": "R6241-5", "#text": "Code du travail - art. R6241-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415772", "@num": "R6242-14", "#text": "Code du travail - art. R6242-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415740", "@num": "R6242-5", "#text": "Code du travail - art. R6242-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523529", "@num": "R6242-8", "#text": "Code du travail - art. R6242-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044969984", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355580", "@num": "R6351-5", "#text": "Code du travail - art. 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L'ensemble des recettes mentionnées aux deuxième et troisième alinéas du présent I constitue la ressource régionale pour l'apprentissage.

Une part fixe de la ressource régionale pour l'apprentissage, arrêtée à la somme totale de 1 544 093 400 €, est répartie conformément au tableau suivant :
\n

(En euros)

\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n RÉGION \n	\n MONTANT \n
\n Alsace, Champagne-Ardenne et Lorraine \n	\n \n 142 151 837 \n \n
\n Aquitaine, Limousin et Poitou-Charentes \n	\n \n 145 763 488 \n \n
\n Auvergne et Rhône-Alpes \n	\n \n 171 919 332 \n \n
\n Bourgogne et Franche-Comté \n	\n \n 68 326 924 \n \n
\n Bretagne \n	\n \n 68 484 265 \n \n
\n Centre-Val de Loire \n	\n \n 64 264 468 \n \n
\n Corse \n	\n \n 7 323 133 \n \n
\n Ile-de-France \n	\n \n 237 100 230 \n \n
\n Languedoc-Roussillon et Midi-Pyrénées \n	\n \n 114 961 330 \n \n
\n Nord-Pas-de-Calais et Picardie \n	\n \n 133 683 302 \n \n
\n Normandie \n	\n \n 84 396 951 \n \n
\n Pays de la Loire \n	\n \n 98 472 922 \n \n
\n Provence-Alpes-Côte d'Azur \n	\n \n 104 863 542 \n \n
\n Guadeloupe \n	\n \n 25 625 173 \n \n
\n Guyane \n	\n \n 6 782 107 \n \n
\n Martinique \n	\n \n 28 334 467 \n \n
\n La Réunion \n	\n \n 41 293 546 \n \n
\n Mayotte \n	\n \n 346 383 \n \n

\n\n

b) Dont le dénominateur est la taxe d'apprentissage par apprenti perçue lors de cette même année par les centres de formation d'apprentis et les sections d'apprentissage dans la région ;

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art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619647", "@num": "226 B", "#text": "Code général des impôts, CGI. - art. 226 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189870", "@fin": "2999-01-01", "#text": "Section 1 : Principes.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "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": "LEGIARTI000006904090", "@fin": "2014-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698562", "@fin": "2014-08-10", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355110", "@fin": "2015-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022670", "@fin": "2015-01-17", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030154198", "@fin": "2015-12-31", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780373", "@fin": "2017-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814994", "@fin": "2019-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386928", "@fin": "2019-08-23", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038951775", "@fin": "2022-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701705", "@fin": "2999-01-01", "@num": "L6241-2", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'ensemble des recettes mentionnées aux deuxième et troisième alinéas du présent I constitue la ressource régionale pour l'apprentissage.

Une part fixe de la ressource régionale pour l'apprentissage, arrêtée à la somme totale de 1 544 093 400 €, est répartie conformément au tableau suivant :
\n

(En euros)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

RÉGION \n	\n MONTANT \n
\n Auvergne-Rhône-Alpes \n	\n 171 919 332 \n
\n Bourgogne-Franche-Comté \n	\n 68 326 924 \n
\n Bretagne \n	\n 68 484 265 \n
\n Centre-Val de Loire \n	\n 64 264 468 \n
\n Corse \n	\n 7 323 133 \n
\n Grand Est \n	\n 142 151 837 \n
\n Hauts-de-France \n	\n 133 683 302 \n
\n Ile-de-France \n	\n 237 100 230 \n
\n Normandie \n	\n 84 396 951 \n
\n Nouvelle-Aquitaine \n	\n 145 763 488 \n
\n Occitanie \n	\n 114 961 330 \n
\n Pays de la Loire \n	\n 98 472 922 \n
\n Provence-Alpes-Côte d'Azur \n	\n 104 863 542 \n
\n Guadeloupe \n	\n 25 625 173 \n
\n Guyane \n	\n 6 782 107 \n
\n Martinique \n	\n 28 334 467 \n
\n La Réunion \n	\n 41 293 546 \n
\n Mayotte \n	\n 346 383

\n
\n\n\n

b) Dont le dénominateur est la taxe d'apprentissage par apprenti perçue lors de cette même année par les centres de formation d'apprentis et les sections d'apprentissage dans la région ;

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-I.-Une part égale à 87 % du produit de la taxe d'apprentissage mentionnée à l'article 1599 ter A du code général des impôts est destinée au financement de l'apprentissage en application du 2° de l'article L. 6211-2 du présent code et reversée à France compétences selon les modalités prévues à l'article L. 6123-5. Pour satisfaire à cette obligation de financement, une entreprise qui dispose d'un service de formation dûment identifié, accueillant ses apprentis, peut déduire de cette fraction de la taxe d'apprentissage le montant des dépenses relatives aux formations délivrées par ce service, dans des conditions de mise en œuvre et sous réserve d'un plafonnement précisés par décret. L'entreprise peut aussi déduire de cette même fraction les versements destinés à financer le développement d'offres nouvelles de formations par apprentissage, lorsque ces dernières servent à former un ou plusieurs apprentis de cette même entreprise, dans des conditions de mise en œuvre et sous réserve d'un plafonnement précisés par décret.

II.-Le solde, soit 13 % du produit de la taxe d'apprentissage due, est destiné à des dépenses libératoires effectuées par l'employeur en application de l'article L. 6241-4.

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art. 1609 quinvicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619647", "@num": "226 B", "#text": "Code général des impôts, CGI. - art. 226 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619643", "@num": "226 bis", "#text": "Code général des impôts, CGI. - art. 226 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189870", "@fin": "2999-01-01", "#text": "Section 1 : Principes.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178193", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160821", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145421", "@fin": "2999-01-01", "#text": "Livre II : L'apprentissage", "@debut": "2008-05-01" } ] }, "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": "LEGIARTI000006904090", "@fin": "2014-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698562", "@fin": "2014-08-10", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355110", "@fin": "2015-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030022670", "@fin": "2015-01-17", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030154198", "@fin": "2015-12-31", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031780373", "@fin": "2017-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814994", "@fin": "2019-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386928", "@fin": "2019-08-23", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038951775", "@fin": "2022-01-01", "@num": "L6241-2", "@etat": "MODIFIE", "@debut": "2019-08-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043701705", "@fin": "2999-01-01", "@num": "L6241-2", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

-I.-Une part égale à 87 % du produit de la taxe d'apprentissage mentionnée à l'article 1599 ter A du code général des impôts est destinée au financement de l'apprentissage en application du 2° de l'article L. 6211-2 du présent code et reversée à France compétences selon les modalités prévues à l'article L. 6123-5. Pour satisfaire à cette obligation de financement, une entreprise qui dispose d'un centre de formation d'apprentis, accueillant ses apprentis, peut déduire de cette fraction de la taxe d'apprentissage le montant des dépenses relatives aux formations délivrées par ce service, dans des conditions de mise en œuvre et sous réserve d'un plafonnement précisés par décret. L'entreprise peut aussi déduire de cette même fraction les versements destinés à financer le développement d'offres nouvelles de formations par apprentissage, lorsque ces dernières servent à former un ou plusieurs apprentis de cette même entreprise, dans des conditions de mise en œuvre et sous réserve d'un plafonnement précisés par décret.

II.-Le solde, soit 13 % du produit de la taxe d'apprentissage due, est destiné à des dépenses libératoires effectuées par l'employeur en application de l'article L. 6241-4.

\n
" } }, "LEGIARTI000039351372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039351372", "URL": "article/LEGI/ARTI/00/00/39/35/13/LEGIARTI000039351372.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000018523776", "#text": "Code du travail - Sous-section 1 : Budget (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018523760", "#text": "Code du travail - Sous-section 2 : Subventions (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523753", "@num": "R6233-10", "#text": "Code du travail - art. 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039355550", "#text": "Code du travail - Chapitre IV : Dispositions applicables à l'entr... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039355518", "#text": "Code du travail - Chapitre Ier : Missions et obligations des cent... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018523844", "#text": "Code du travail - Section 1 : Création de centres de formation d'... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039351774", "#text": "Code du travail - Section 1 : Missions des centres de formation d... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018523778", "#text": "Code du travail - Section 1 : Ressources (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039351862", "#text": "Code du travail - Section 2 : Conseil de perfectionnement\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000018523804", "#text": "Code du travail - Section 2 : Création de sections d'apprentissag... 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355516", "@num": "R6231-1", "#text": "Code du travail - art. R6231-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039351794", "@num": "R6231-2", "#text": "Code du travail - art. R6231-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039351864", "@num": "R6231-3", "#text": "Code du travail - art. R6231-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039351866", "@num": "R6231-4", "#text": "Code du travail - art. R6231-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039351868", "@num": "R6231-5", "#text": "Code du travail - art. R6231-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355507", "@num": "R6232-1", "#text": "Code du travail - art. R6232-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355505", "@num": "R6232-2", "#text": "Code du travail - art. R6232-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355479", "@num": "R6232-3", "#text": "Code du travail - art. R6232-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355540", "@num": "R6233-1", "#text": "Code du travail - art. R6233-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039355538", "@num": "R6233-2", "#text": "Code du travail - art. R6233-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039353044", "@num": "R6234-1", "#text": "Code du travail - art. R6234-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039349600", "@nor": "MTRD1914782D", "@num": "2019-1143", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-1143 du 7 novembre 2019 relatif aux dispositions spécifiques applicables aux centres de formation d'apprentis et aux obligations des organismes prestataires d'actions de développement des compétences", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039349600", "@c_titre_court": "Décret n°2019-1143 du 7 novembre 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-1143 du 7 novembre 2019 relatif aux dispositions spécifiques applicables aux centres de formation d'apprentis et aux obligations des organismes prestataires d'actions de développement des compétences", "@debut": "2019-11-09", "@id_txt": "LEGITEXT000039351362", "@c_titre_court": "Décret n°2019-1143 du 7 novembre 2019" } ], "@ministere": "Ministère du travail", "@date_publi": "2019-11-08", "@date_signature": "2019-11-07", "@num_parution_jo": "0260" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039351372", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039349610", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A créé les dispositions suivantes :

- Code du travail
\n Art. R6234-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
\n Sct. Titre III : Dispositions spécifiques applicables aux centres de formation d'apprentis, Sct. Chapitre Ier : Missions et obligations des centres de formation d'apprentis, Art. R6231-1, Sct. Chapitre II : Organisation de l'apprentissage au sein des centres de formation d'apprentis, Art. R6232-1, Art. R6232-2, Art. R6232-3\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Sct. Section 1 : Création de centres de formation d'apprentis, Sct. Section 2 : Création de sections d'apprentissage et d'unités de formation par apprentissage\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
\n Sct. Chapitre III : Création d'unités de formation par apprentissage, Art. R6233-1, Art. R6233-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code du travail
\n Art. R6231-2, Sct. Section 1 : Missions des centres de formation d'apprentis\n, Sct. Section 2 : Conseil de perfectionnement\n, Art. R6231-3, Art. R6231-4, Art. R6231-5\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Sct. Section 1 : Ressources\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Sct. Section 2 : Personnel, Sct. Section 3 : Organisation, Sct. Section 4 : Fonctionnement pédagogique des centres de formation d'apprentis et des sections d'apprentissage\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code du travail
\n Sct. Chapitre IV : Dispositions applicables à l'entreprise disposant d'un centre de formation d'apprentis\n
\n

\n
" } }, "LEGIARTI000043701705": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701705", "URL": "article/LEGI/ARTI/00/00/43/70/17/LEGIARTI000043701705.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ces dispositions entrent en vigueur au 1er janvier 2022 pour les contributions dues à compter de cette date.

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\n

I.-Une part principale du produit de la taxe d'apprentissage mentionnée à l'article L. 6241-1, correspondant à l'application d'un taux de 0,59 %, est destinée au financement de l'apprentissage en application du 2° de l'article L. 6211-2 du présent code et reversée à France compétences selon les modalités prévues à l'article L. 6123-5. Pour satisfaire à cette obligation de financement, une entreprise qui dispose d'un centre de formation d'apprentis, accueillant ses apprentis, peut déduire de cette part de la taxe d'apprentissage le montant des dépenses relatives aux formations délivrées par ce service, dans des conditions de mise en œuvre et sous réserve d'un plafonnement précisés par décret. L'entreprise peut aussi déduire de cette même part les versements destinés à financer le développement d'offres nouvelles de formations par apprentissage, lorsque ces dernières servent à former un ou plusieurs apprentis de cette même entreprise, dans des conditions de mise en œuvre et sous réserve d'un plafonnement précisés par décret.

Cette part principale de la taxe d'apprentissage est recouvrée dans les conditions prévues au I de l'article L. 6131-3 du présent code, selon la périodicité applicable en matière de cotisations et de contributions de sécurité sociale.

II.-Le solde, soit la part du produit de la taxe d'apprentissage dû correspondant à l'application d'un taux de 0,09 %, déclaré et recouvré annuellement, est versé :
\n
1° Par l'intermédiaire de la Caisse des dépôts et consignation, aux établissements destinataires mentionnés à l'article L. 6241-5, pour les dépenses imputées sur le solde au titre du 1° de l'article L. 6241-4.
\n
Cette part est recouvrée dans les conditions prévues au I de l'article L. 6131-3. Elle fait l'objet d'un versement annuel unique concomitant aux cotisations et contributions de sécurité sociale versées au titre de la période d'activité du mois d'avril de l'année suivant celle au titre de laquelle elle est due. Un décret fixe la liste des informations relatives aux entreprises redevables qui sont communiquées à la Caisse des dépôts et des consignations par les organismes chargés du recouvrement.
\n
Les établissements destinataires de cette part sont désignés par l'employeur, selon des modalités fixées par décret, au moyen d'un service dématérialisé mis en œuvre par la Caisse des dépôts et consignations ;
\n
2° Directement aux centres de formation d'apprentis, pour les dépenses imputées sur le solde au titre du 2° de l'article L. 6241-4.
\n
Les entreprises redevables de la contribution supplémentaire à l'apprentissage mentionnées au I de l'article L. 6242-1 qui dépassent, au titre d'une année, le seuil prévu au premier alinéa du même I bénéficient d'une créance égale au pourcentage de l'effectif dépassant ce taux, retenu dans la limite de deux points, multiplié par l'effectif annuel moyen de l'entreprise au 31 décembre de l'année puis par un montant, compris entre 2,50 € et 5,00 €, défini par arrêté des ministres chargés du budget et de la formation professionnelle. Cette créance est imputable sur le solde mentionné au présent II.
\n
Les subventions mentionnées au 2° et la créance mentionnée à l'alinéa précédent ne peuvent donner lieu ni à report ni à restitution.

III.-Les dispositions de l'article L. 133-10 du code de la sécurité sociale sont applicables au calcul des parts mentionnées au I et au II.

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La déclaration d'activité prévue à l'article L. 6351-2 est adressée par le prestataire de formation au préfet de région compétent et, lorsque la déclaration est adressée selon les modalités définies au deuxième alinéa, au ministre chargé de la formation professionnelle. Elle est complétée des pièces justificatives mentionnées à l'article R. 6351-5.

Elle peut être adressée, par voie dématérialisée, au moyen du téléservice prévu à l'article R. 6351-13.

Cette déclaration est effectuée au plus tard dans les trois mois qui suivent la conclusion par le prestataire de formation de la première convention ou du premier contrat de formation professionnelle.

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Article R6234-1 AUTONOME VIGUEUR, en vigueur depuis le 09/11/2019 (Code du travail)