{ "article": { "LEGIARTI000039789274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039789274", "URL": "article/LEGI/ARTI/00/00/39/78/92/LEGIARTI000039789274.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039790352", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039685273", "@nor": "MTRD1932334D", "@num": "2019-1491", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-1491 du 27 décembre 2019 relatif au solde de la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039685273", "@c_titre_court": "Décret n°2019-1491 du 27 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-1491 du 27 décembre 2019 relatif au solde de la taxe d'apprentissage", "@debut": "2020-01-01", "@id_txt": "LEGITEXT000039789265", "@c_titre_court": "Décret n°2019-1491 du 27 décembre 2019" } ], "@ministere": "Ministère du travail", "@date_publi": "2019-12-29", "@date_signature": "2019-12-27", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039789274", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039685285", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R6261-13\n
\n

\n
" } }, "LEGIARTI000028444374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028444374", "URL": "article/LEGI/ARTI/00/00/28/44/43/LEGIARTI000028444374.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000039789274", "@num": "2", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000044946057", "@num": "1", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@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": "LEGIARTI000039790352", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (V)", "@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": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904126", "@num": "L6261-2", "#text": "Code du travail - art. L6261-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000028444374", "@fin": "2019-01-01", "@num": "1599 ter J", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037992158", "@fin": "2022-01-01", "@num": "1599 ter J", "@etat": "ABROGE", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe d'apprentissage est due pour les établissements situés dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, quel que soit le siège du principal établissement de l'entreprise.

Toutefois, son taux est fixé à 0,44 % et la taxe est versée dans les conditions fixées à l'article L. 6261-2 du code du travail. Le redevable ne peut être exonéré qu'à concurrence des versements prévus à l'article 1599 ter E.\n

" } }, "LEGIARTI000037992158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 ter J", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037992158", "URL": "article/LEGI/ARTI/00/00/37/99/21/LEGIARTI000037992158.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935694", "@num": "136", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000039789274", "@num": "2", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000043695311", "@num": "6", "#text": "Ordonnance n°2021-797 du 23 juin 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043694630", "@nortexte": "MTRD2035290R", "@numtexte": "2021-797", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000044946057", "@num": "1", "#text": "Décret n°2021-1916 du 30 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044791977", "@nortexte": "MTRD2133482D", "@numtexte": "2021-1916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@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": "LEGIARTI000039790352", "@num": "R6261-13", "#text": "Code du travail - art. R6261-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@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": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904126", "@num": "L6261-2", "#text": "Code du travail - art. L6261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000028444374", "@fin": "2019-01-01", "@num": "1599 ter J", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037992158", "@fin": "2022-01-01", "@num": "1599 ter J", "@etat": "ABROGE", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, son taux est fixé à 0,44 % et la taxe est versée dans les conditions fixées à l'article L. 6261-2 du code du travail.

" } }, "LEGIARTI000039790352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6261-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039790352", "URL": "article/LEGI/ARTI/00/00/39/79/03/LEGIARTI000039790352.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2019-1491 du 27 décembre 2019, les dispositions qui résultent du décret précité sont applicables à la taxe d'apprentissage due, à compter de l'année 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671186", "@num": "9", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000039789274", "@num": "2", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000028444215", "@num": "1599 ter J", "#text": "Code général des impôts, CGI. - art. 1599 ter J", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505773", "@num": "R119-33-1", "#text": "Code du travail - art. R119-33-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523355", "@fin": "2999-01-01", "#text": "Section 5 : Financement de l'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523390", "@fin": "2999-01-01", "#text": "Chapitre Ier", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523392", "@fin": "2999-01-01", "#text": "Titre VI : Dispositions particulières aux départements de la Moselle, du Bas-Rhin et du Haut-Rhin", "@debut": "2008-05-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018523353", "@fin": "2015-02-13", "@num": "R6261-13", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030226592", "@fin": "2020-01-01", "@num": "R6261-13", "@etat": "MODIFIE", "@debut": "2015-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790352", "@fin": "2022-01-01", "@num": "R6261-13", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044969984", "@fin": "2999-01-01", "@num": "R6261-13", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, et conformément aux dispositions de l'article 9 de la loi n° 71-578 du 16 juillet 1971, le taux de la taxe d'apprentissage est réduit au taux mentionné à l'article 1599 ter J du code général des impôts.

Le produit de la taxe d'apprentissage est réservé au financement de l'apprentissage, selon les modalités prévues au I de l'article L. 6241-2.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028444374", "cible": true, "cidtexte": "JORFTEXT000039685273", "id": "LEGIARTI000039789274", "typelien": "CITATION" }, { "article_id": "LEGIARTI000039790352", "cible": true, "cidtexte": "JORFTEXT000039685273", "id": "LEGIARTI000039789274", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000037992158", "cible": true, "cidtexte": "JORFTEXT000039685273", "id": "LEGIARTI000039789274", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000039789274", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2019-1491 du 27 décembre 2019 relatif au solde de la taxe d'apprentissage)