{ "article": { "LEGIARTI000041769231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041769231", "URL": "article/LEGI/ARTI/00/00/41/76/92/LEGIARTI000041769231.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000041771548", "#text": "Code du travail - Section 6 : Liste nationale des organismes habi... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036502415", "@num": "D6241-4", "#text": "Code du travail - art. D6241-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415657", "@num": "R6241-10", "#text": "Code du travail - art. R6241-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523610", "@num": "R6241-2", "#text": "Code du travail - art. R6241-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415630", "@num": "R6241-3", "#text": "Code du travail - art. R6241-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414118", "@num": "R6241-3-1", "#text": "Code du travail - art. R6241-3-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226527", "@num": "R6241-5", "#text": "Code du travail - art. R6241-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388153", "@num": "R6241-6", "#text": "Code du travail - art. R6241-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029415652", "@num": "R6241-7", "#text": "Code du travail - art. R6241-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000041768384", "@nor": "MTRD1932987D", "@num": "2020-372", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-372 du 30 mars 2020 portant diverses dispositions relatives à l'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041768384", "@c_titre_court": "Décret n°2020-372 du 30 mars 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-372 du 30 mars 2020 portant diverses dispositions relatives à l'apprentissage", "@debut": "2020-04-01", "@id_txt": "LEGITEXT000041769216", "@c_titre_court": "Décret n°2020-372 du 30 mars 2020" } ], "@ministere": "Ministère du travail", "@date_publi": "2020-03-31", "@date_signature": "2020-03-30", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000041769231", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041768470", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code du travail
\n Sct. Section 6 : Liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code du travail
\n Art. R6241-1, Art. R6241-2, Art. R6241-3, Art. R6241-3-1, Art. D6241-4, Art. R6241-5, Art. R6241-6, Art. R6241-7, Art. R6241-10\n
\n

\n
" } }, "LEGIARTI000018523610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018523610", "URL": "article/LEGI/ARTI/00/00/18/52/36/LEGIARTI000018523610.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": "MTST0800001A", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 al 1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018523610", "@fin": "2020-04-01", "@num": "R6241-2", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les concours financiers mentionnés à l'article R. 6241-1 sont destinés à assurer le fonctionnement ainsi que les investissements des centres, sections et écoles mentionnés à cet article.

" } }, "LEGIARTI000029414118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-3-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029414118", "URL": "article/LEGI/ARTI/00/00/29/41/41/LEGIARTI000029414118.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029413890", "@num": "1", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000006904066", "@num": "L6232-1", "#text": "Code du travail - art. L6232-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029414118", "@fin": "2020-04-01", "@num": "R6241-3-1", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le préfet de région publie, au plus tard le 31 décembre de l'année au titre de laquelle la taxe d'apprentissage est due, la liste, communiquée par le président du conseil régional, des formations dispensées dans un centre de formation d'apprentis ou dans une section d'apprentissage, comportant l'indication du coût de la formation fixé dans la convention mentionnée à l'article L. 6232-1.

" } }, "LEGIARTI000029415630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415630", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415630.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000021739665", "#text": "Arrêté du 18 janvier 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021725220", "@nortexte": "ECED1000809A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-18" }, { "@id": "LEGIARTI000021739672", "@num": "1", "#text": "Arrêté du 18 janvier 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021725220", "@nortexte": "ECED1000809A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-18" }, { "@id": "LEGIARTI000029413890", "@num": "1", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000006904098", "@num": "L6241-10", "#text": "Code du travail - art. L6241-10", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 al 3 et 4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "LEGIARTI000018523608", "@fin": "2014-01-01", "@num": "R6241-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029415630", "@fin": "2020-04-01", "@num": "R6241-3", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'arrêté du représentant de l'Etat dans la région mentionné à l'article L. 6241-10 est publié au plus tard le 31 décembre de l'année au titre de laquelle la taxe d'apprentissage est due. Il comporte la liste des formations, des organismes et des services ouverts ou maintenus pour l'année suivante.
" } }, "LEGIARTI000029415652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415652", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415652.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029413874", "@num": "4", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000006904096", "@num": "L6241-8", "#text": "Code du travail - art. L6241-8", "@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" }, { "@id": "LEGIARTI000006904102", "@num": "L6242-2", "#text": "Code du travail - art. L6242-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505633", "@num": "R119-7", "#text": "Code du travail - art. R119-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523441", "@num": "R6251-11", "#text": "Code du travail - art. R6251-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519428", "@num": "140 K quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quinquies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029025262", "@num": "318 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 318 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "LEGIARTI000018523599", "@fin": "2014-01-01", "@num": "R6241-7", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029415652", "@fin": "2020-04-01", "@num": "R6241-7", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'assujetti à la taxe d'apprentissage a droit à une exonération totale ou partielle de cette taxe, à raison des dépenses et subventions effectuées par lui au cours de l'année d'imposition, conformément aux dispositions de l'article L. 6241-8 et par l'intermédiaire d'un des organismes collecteurs de la taxe d'apprentissage mentionnés aux articles L. 6242-1 et L. 6242-2.

" } }, "LEGIARTI000029415657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029415657", "URL": "article/LEGI/ARTI/00/00/29/41/56/LEGIARTI000029415657.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029413876", "@num": "5", "#text": "DÉCRET n°2014-985 du 28 août 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029413248", "@nortexte": "ETSD1414360D", "@numtexte": "2014-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-28" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000018517004", "@num": "D118-9", "#text": "Code du travail - art. D118-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028686512", "@num": "L6241-8-1", "#text": "Code du travail - art. L6241-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "LEGIARTI000018523593", "@fin": "2014-01-01", "@num": "R6241-10", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029415657", "@fin": "2020-04-01", "@num": "R6241-10", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les frais de stage organisés en milieu professionnel mentionnés au 3° de l'article L. 6241-8-1 peuvent donner lieu à exonération dans la limite de 3 % du montant de la taxe d'apprentissage." } }, "LEGIARTI000030226527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226527", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 9 du décret n° 2015-151 du 10 février 2015, les présentes dispositions sont applicables à la taxe d'apprentissage due au titre des rémunérations versées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030223559", "@num": "1", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@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": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904094", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6", "@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" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 al 6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@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": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "LEGIARTI000018523604", "@fin": "2009-03-16", "@num": "R6241-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020398023", "@fin": "2014-01-01", "@num": "R6241-5", "@etat": "MODIFIE", "@debut": "2009-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029415642", "@fin": "2015-02-13", "@num": "R6241-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030226527", "@fin": "2020-04-01", "@num": "R6241-5", "@etat": "ABROGE", "@debut": "2015-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes collecteurs de la taxe d'apprentissage mentionnés à l'article L. 6242-1 et à l'article L. 6242-2 reversent :

\n
1° Au Trésor public, la fraction régionale pour l'apprentissage, définie au I de l'article L. 6241-2, le 30 avril de chaque année au plus tard ;

\n
2° Aux établissements bénéficiaires, les concours financiers destinés aux centres de formation d'apprentis, aux sections d'apprentissage ainsi qu'aux écoles ou centres, prévus aux articles L. 6241-5 et L. 6241-6, le 15 juillet de chaque année au plus tard.

" } }, "LEGIARTI000030226538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6241-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-04-01", "DATE_DEBUT": "2015-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000030226538", "URL": "article/LEGI/ARTI/00/00/30/22/65/LEGIARTI000030226538.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006671179", "@num": "4", "#text": "Loi n° 71-578 du 16 juillet 1971 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000026264593", "@num": "1", "#text": "Arrêté du 20 juillet 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026263780", "@nortexte": "ETSD1208167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-20" }, { "@id": "LEGIARTI000030223559", "@num": "1", "#text": "DÉCRET n°2015-151 du 10 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030223189", "@nortexte": "ETSD1428498D", "@numtexte": "2015-151", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-10" }, { "@id": "LEGIARTI000032261155", "@num": "1", "#text": "Arrêté du 8 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032260543", "@nortexte": "ETSD1529539A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-08" }, { "@id": "LEGIARTI000041769231", "@num": "7", "#text": "Décret n°2020-372 du 30 mars 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041768384", "@nortexte": "MTRD1932987D", "@numtexte": "2020-372", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@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": "LEGIARTI000006904092", "@num": "L6241-4", "#text": "Code du travail - art. L6241-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904094", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018523610", "@num": "R6241-2", "#text": "Code du travail - art. R6241-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018523614", "@fin": "2999-01-01", "#text": "Section 1 : Principes", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523616", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxe d'apprentissage", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018523618", "@fin": "2999-01-01", "#text": "Titre IV : Financement de l'apprentissage", "@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": "LEGIARTI000018523612", "@fin": "2015-02-13", "@num": "R6241-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030226538", "@fin": "2020-04-01", "@num": "R6241-1", "@etat": "ABROGE", "@debut": "2015-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont pris en compte pour déterminer les sommes consacrées par une entreprise au développement de l'apprentissage, au sens de l'article L. 6241-2 :

\n
1° La fraction régionale pour l'apprentissage versée au Trésor public, prévue au I de l'article L. 6241-2 ; \n

\n
2° Les concours financiers attribués aux centres de formation d'apprentis et sections d'apprentissage, en application de l'article L. 6241-4 ;

\n
3° Les concours financiers attribués aux écoles et centres, prévus aux articles L. 6241-5 et L. 6241-6 ;

\n
4° A défaut, le versement au Trésor public prévu au I de l'article 4 de la loi n° 71-578 du 16 juillet 1971 sur la participation des employeurs au financement des premières formations technologiques et professionnelles.

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La proposition de répartition prévue à l'article L. 6241-3 est transmise à chaque région ou à la collectivité de Corse avant le 15 mai de chaque année. Cette transmission mentionne la répartition des fonds du quota affectés par les entreprises conformément à l'article L. 6241-2. Le président du conseil régional ou du conseil exécutif de Corse notifie aux organismes collecteurs, au plus tard le 1er juillet, ses recommandations sur cette répartition.
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La décision des organismes collecteurs est transmise à chaque région ou à la collectivité de Corse au plus tard le 15 juillet. Si elle n'est pas conforme aux recommandations régionales, cette décision est motivée en indiquant notamment les critères ou, le cas échéant, les clés de répartition retenus.

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Les opérateurs de compétences au titre de la professionnalisation et du droit individuel à la formation, mentionnés à l'article L. 6332-16, informent le conseil régional du montant des concours qu'ils ont apportés aux formations en apprentissage dans la région, en application de ce même article, au plus tard le 15 mai de l'année au cours de laquelle les décisions d'affectation prévues à l'article R. 6332-78 sont prises.

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Article 7 ENTIEREMENT_MODIF (Décret n° 2020-372 du 30 mars 2020 portant diverses dispositions relatives à l'apprentissage)