{ "article": { "LEGIARTI000043016416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043016416", "URL": "article/LEGI/ARTI/00/00/43/01/64/LEGIARTI000043016416.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043016819", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039773003", "@nortexte": "MTRD1937843A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043016817", "@num": "2", "#text": "Arrêté du 30 décembre 2019 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039773003", "@nortexte": "MTRD1937843A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043016815", "@num": "3", "#text": "Arrêté du 30 décembre 2019 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039773003", "@nortexte": "MTRD1937843A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042747283", "@nor": "MTRD2036571A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 22 décembre 2020 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042747283", "@c_titre_court": "Arrêté du 22 décembre 2020" }, { "@fin": "2999-01-01", "#text": "Arrêté du 22 décembre 2020 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2020-12-30", "@id_txt": "LEGITEXT000043016413", "@c_titre_court": "Arrêté du 22 décembre 2020" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2020-12-29", "@date_signature": "2020-12-22", "@num_parution_jo": "0314" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043016416", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042747285", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Arrêté du 30 décembre 2019
\n Art. 1, Art. 2, Art. 3\n
\n

\n
" } }, "LEGIARTI000006904093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-03-07", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904093", "URL": "article/LEGI/ARTI/00/00/06/90/40/LEGIARTI000006904093.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6241L0050XX0A" } }, "NOTA": { "CONTENU": "
\n
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L443-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039680587", "@num": "D6241-33", "#text": "Code du travail - art. D6241-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645872", "@num": "L119-3", "#text": "Code du travail - art. L119-3 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047926230", "@num": "L6211-1", "#text": "Code du travail - art. L6211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@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": "LEGIARTI000033024165", "@num": "L6332-16", "#text": "Code du travail - art. L6332-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039790320", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847037", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847029", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006904093", "@fin": "2014-03-07", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698528", "@fin": "2014-08-10", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355095", "@fin": "2019-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386901", "@fin": "2022-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043701838", "@fin": "2023-08-03", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047926233", "@fin": "2999-01-01", "@num": "L6241-5", "@etat": "VIGUEUR", "@debut": "2023-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les concours financiers apportés, par l'intermédiaire d'un des organismes collecteurs de la taxe d'apprentissage, aux écoles d'enseignement technologique et professionnel qui ont bénéficié au 12 juillet 1977 d'une dérogation au titre du régime provisoire prévu par l'article L. 119-3 alors en vigueur, sont exonérés de la taxe d'apprentissage et imputés sur la fraction prévue à l'article L. 6241-2.
\n
" } }, "LEGIARTI000028698528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2014-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000028698528", "URL": "article/LEGI/ARTI/00/00/28/69/85/LEGIARTI000028698528.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
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\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000028685199", "@num": "17", "#text": "LOI n°2014-288\n du 5 mars 2014 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028683576", "@nortexte": "ETSX1400015L", "@numtexte": "2014-288", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-03-05" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042144182", "@num": "3", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000043016819", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039773003", "@nortexte": "MTRD1937843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043016416", "@num": "1", "#text": "Arrêté du 22 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042747283", "@nortexte": "MTRD2036571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-22" }, { "@id": "LEGITEXT000045375925", "#text": "Décret n°2022-378 du 17 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000049113373", "@num": "1", "#text": "Décret n°2024-91 du 8 février 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049111856", "@nortexte": "MENE2332527D", "@numtexte": "2024-91", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGIARTI000049466544", "@num": "1", "#text": "Arrêté du 16 avril 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049465235", "@nortexte": "MENE2410829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-16" }, { "@id": "LEGITEXT000049475773", "#text": "Arrêté du 15 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049474103", "@nortexte": "TSSD2410679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000050717818", "#text": "Décret n°2024-1096 du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714269", "@nortexte": "ARMH2427881D", "@numtexte": "2024-1096", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-02" }, { "@id": "LEGIARTI000006398485", "@num": "L119-3", "#text": "Code de la voirie routière - art. L119-3", "@sens": "source", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037373451", "@num": "L443-6", "#text": "Code de l'éducation - art. L443-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039680587", "@num": "D6241-33", "#text": "Code du travail - art. D6241-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047926230", "@num": "L6211-1", "#text": "Code du travail - art. L6211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@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": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. L6242-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024165", "@num": "L6332-16", "#text": "Code du travail - art. L6332-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039790320", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847037", "@num": "R6241-21", "#text": "Code du travail - art. 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R6241-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006904093", "@fin": "2014-03-07", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698528", "@fin": "2014-08-10", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355095", "@fin": "2019-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386901", "@fin": "2022-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043701838", "@fin": "2023-08-03", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047926233", "@fin": "2999-01-01", "@num": "L6241-5", "@etat": "VIGUEUR", "@debut": "2023-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les concours financiers apportés, par l'intermédiaire d'un seul des organismes collecteurs de la taxe d'apprentissage mentionnés aux articles L. 6242-1 et L. 6242-2, aux écoles d'enseignement technologique et professionnel qui ont bénéficié au 12 juillet 1977 d'une dérogation au titre du régime provisoire prévu par l'article L. 119-3 alors en vigueur, sont exonérés de la taxe d'apprentissage et imputés sur la fraction prévue à l'article L. 6241-2.

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" } }, "LEGIARTI000029355095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355095", "URL": "article/LEGI/ARTI/00/00/29/35/50/LEGIARTI000029355095.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.

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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L119-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047926230", "@num": "L6211-1", "#text": "Code du travail - art. L6211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@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": "LEGIARTI000006904101", "@num": "L6242-1", "#text": "Code du travail - art. 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" } }, "LEGIARTI000037386901": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037386901", "URL": "article/LEGI/ARTI/00/00/37/38/69/LEGIARTI000037386901.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance n°2007-329 du 12 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000037387241", "@num": "38", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000041472518", "@num": "37", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGIARTI000042144182", "@num": "3", "#text": "Décret n°2019-1491 du 27 décembre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039685273", "@nortexte": "MTRD1932334D", "@numtexte": "2019-1491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-27" }, { "@id": "LEGIARTI000043016819", "@num": "1", "#text": "Arrêté du 30 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039773003", "@nortexte": "MTRD1937843A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043016416", "@num": "1", "#text": "Arrêté du 22 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042747283", "@nortexte": "MTRD2036571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-22" }, { "@id": "LEGITEXT000045375925", "#text": "Décret n°2022-378 du 17 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045373467", "@nortexte": "MTRD2201872D", "@numtexte": "2022-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-17" }, { "@id": "LEGIARTI000049113373", "@num": "1", "#text": "Décret n°2024-91 du 8 février 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049111856", "@nortexte": "MENE2332527D", "@numtexte": "2024-91", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGIARTI000049466544", "@num": "1", "#text": "Arrêté du 16 avril 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049465235", "@nortexte": "MENE2410829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-16" }, { "@id": "LEGITEXT000049475773", "#text": "Arrêté du 15 avril 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049474103", "@nortexte": "TSSD2410679A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-15" }, { "@id": "LEGITEXT000050717818", "#text": "Décret n°2024-1096 du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050714269", "@nortexte": "ARMH2427881D", "@numtexte": "2024-1096", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-02" }, { "@id": "LEGIARTI000029930380", "@num": "L711-17", "#text": "Code de commerce - art. L711-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524594", "@num": "L214-14", "#text": "Code de l'éducation - art. L214-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524813", "@num": "L332-4", "#text": "Code de l'éducation - art. L332-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525009", "@num": "L442-5", "#text": "Code de l'éducation - art. L442-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525035", "@num": "L443-2", "#text": "Code de l'éducation - art. L443-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525133", "@num": "L531-4", "#text": "Code de l'éducation - art. L531-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556000", "@num": "L130-1", "#text": "Code du service national - art. L130-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006586155", "@num": "L813-1", "#text": "Code rural - art. L813-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037373451", "@num": "L443-6", "#text": "Code de l'éducation - art. L443-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039680587", "@num": "D6241-33", "#text": "Code du travail - art. D6241-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047926230", "@num": "L6211-1", "#text": "Code du travail - art. L6211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@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": "LEGIARTI000033024165", "@num": "L6332-16", "#text": "Code du travail - art. L6332-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039790320", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847037", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847029", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (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": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006904093", "@fin": "2014-03-07", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698528", "@fin": "2014-08-10", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355095", "@fin": "2019-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386901", "@fin": "2022-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043701838", "@fin": "2023-08-03", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047926233", "@fin": "2999-01-01", "@num": "L6241-5", "@etat": "VIGUEUR", "@debut": "2023-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont habilités à percevoir le solde de la taxe d'apprentissage correspondant aux dépenses mentionnées au 1° de l'article L. 6241-4 :

1° Les établissements publics d'enseignement du second degré ;

2° Les établissements d'enseignement privés du second degré gérés par des organismes à but non lucratif et qui remplissent l'une des conditions suivantes :

a) Etre lié à l'Etat par l'un des contrats d'association mentionnés à l'article L. 442-5 du code de l'éducation ou à l'article L. 813-1 du code rural et de la pêche maritime ;

b) Etre habilité à recevoir des boursiers nationaux conformément aux procédures prévues à l'article L. 531-4 du code de l'éducation ;

c) Etre reconnu conformément à la procédure prévue à l'article L. 443-2 du même code ;

3° Les établissements publics d'enseignement supérieur ou leurs groupements agissant pour leur compte ;

4° Les établissements gérés par une chambre consulaire et les établissements d'enseignement supérieur consulaire mentionnés à l'article L. 711-17 du code de commerce ;

5° Les établissements privés relevant de l'enseignement supérieur gérés par des organismes à but non lucratif ou leurs groupements agissant pour leur compte ;

6° Les établissements publics ou privés dispensant des formations conduisant aux diplômes professionnels délivrés par les ministères chargés de la santé, des affaires sociales, de la jeunesse et des sports ;

7° Les écoles de la deuxième chance, mentionnées à l'article L. 214-14 du code de l'éducation, les centres de formation gérés et administrés par l'établissement public d'insertion de la défense, mentionnés à l'article L. 130-1 du code du service national, et les établissements à but non lucratif concourant, par des actions de formation professionnelle, à offrir aux jeunes sans qualification une nouvelle chance d'accès à la qualification ;

8° Les établissements ou services d'enseignement qui assurent, à titre principal, une éducation adaptée et un accompagnement social ou médico-social aux mineurs ou jeunes adultes handicapés ou présentant des difficultés d'adaptation, mentionnés au 2° du I de l'article L. 312-1 du code de l'action sociale et des familles, ainsi que les établissements délivrant l'enseignement adapté prévu au premier alinéa de l'article L. 332-4 du code de l'éducation ;

9° Les établissements ou services mentionnés au 5° du I de l'article L. 312-1 du code de l'action sociale et des familles ;

10° Les établissements ou services à caractère expérimental accueillant des jeunes handicapés ou présentant des difficultés d'adaptation, mentionnés au 12° du I du même article L. 312-1 ;

11° Les organismes participant au service public de l'orientation tout au long de la vie, dont la liste est établie par décision du président du conseil régional ;

12° Les écoles de production mentionnées à l'article L. 443-6 du code de l'éducation ;

13° Les organismes figurant sur une liste établie par arrêté des ministres chargés de l'éducation nationale et de la formation professionnelle, agissant au plan national pour la promotion de la formation technologique et professionnelle initiale et des métiers. Cette liste est établie pour trois ans et les organismes y figurant justifient d'un niveau d'activité suffisant, déterminé par décret, pour prétendre continuer à y être inscrits. Le montant versé par les entreprises à ces organismes au titre du solde de la taxe d'apprentissage ne peut dépasser 30 % du montant dû.

" } }, "LEGIARTI000043016815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000043016815", "URL": "article/LEGI/ARTI/00/00/43/01/68/LEGIARTI000043016815.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043016416", "@num": "1", "#text": "Arrêté du 22 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042747283", "@nortexte": "MTRD2036571A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-22" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039773003", "@nor": "MTRD1937843A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039773003", "@c_titre_court": "Arrêté du 30 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2020-01-06", "@id_txt": "LEGITEXT000039794711", "@c_titre_court": "Arrêté du 30 décembre 2019" } ], "@ministere": "Ministère du travail", "@date_publi": "2020-01-05", "@date_signature": "2019-12-30", "@num_parution_jo": "0004" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039794716", "@fin": "2020-12-30", "@num": "3", "@etat": "MODIFIE", "@debut": "2020-01-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043016815", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2020-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039773008", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du présent arrêté sont applicables à la taxe d'apprentissage due au titre des rémunérations versées pour les années d'inscription de l'organisme à la liste en annexe.

" } }, "LEGIARTI000043016817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000043016817", "URL": "article/LEGI/ARTI/00/00/43/01/68/LEGIARTI000043016817.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043016416", "@num": "1", "#text": "Arrêté du 22 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042747283", "@nortexte": "MTRD2036571A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-22" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039773003", "@nor": "MTRD1937843A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039773003", "@c_titre_court": "Arrêté du 30 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2020-01-06", "@id_txt": "LEGITEXT000039794711", "@c_titre_court": "Arrêté du 30 décembre 2019" } ], "@ministere": "Ministère du travail", "@date_publi": "2020-01-05", "@date_signature": "2019-12-30", "@num_parution_jo": "0004" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039794715", "@fin": "2020-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2020-01-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043016817", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2020-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039773007", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les organismes listés en annexe s'engagent à fournir annuellement à la délégation générale à l'emploi et à la formation professionnelle et à la direction générale de l'enseignement scolaire le montant de taxe d'apprentissage perçu, la part dans le budget de l'organisme, ainsi qu'un bilan quantitatif et qualitatif des actions nationales financées pour la promotion de la formation initiale technologique et professionnelle et des métiers, des années pour lesquelles l'organisme est inscrit à la liste en annexe.

\n
" } }, "LEGIARTI000043016819": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000043016819", "URL": "article/LEGI/ARTI/00/00/43/01/68/LEGIARTI000043016819.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043016416", "@num": "1", "#text": "Arrêté du 22 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042747283", "@nortexte": "MTRD2036571A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-22" }, { "@id": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039773003", "@nor": "MTRD1937843A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039773003", "@c_titre_court": "Arrêté du 30 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 décembre 2019 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage", "@debut": "2020-01-06", "@id_txt": "LEGITEXT000039794711", "@c_titre_court": "Arrêté du 30 décembre 2019" } ], "@ministere": "Ministère du travail", "@date_publi": "2020-01-05", "@date_signature": "2019-12-30", "@num_parution_jo": "0004" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039794713", "@fin": "2020-03-28", "@num": "1", "@etat": "MODIFIE", "@debut": "2020-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041760409", "@fin": "2020-12-30", "@num": "1", "@etat": "MODIFIE", "@debut": "2020-03-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043016819", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2020-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039773005", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

En application du 13° de l'article L. 6241-5 du code du travail, peuvent bénéficier de la part de la taxe d'apprentissage correspondant aux dépenses mentionnées au II de l'article L. 6241-2 au titre de leurs actions au plan national pour la promotion de la formation technologique et professionnelle initiale et des métiers les organismes listés en annexe.

" } }, "LEGIARTI000043701838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6241-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-08-03", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043701838", "URL": "article/LEGI/ARTI/00/00/43/70/18/LEGIARTI000043701838.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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L711-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524594", "@num": "L214-14", "#text": "Code de l'éducation - art. L214-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524813", "@num": "L332-4", "#text": "Code de l'éducation - art. L332-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525009", "@num": "L442-5", "#text": "Code de l'éducation - art. L442-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525035", "@num": "L443-2", "#text": "Code de l'éducation - art. L443-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006525133", "@num": "L531-4", "#text": "Code de l'éducation - art. L531-4", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556000", "@num": "L130-1", "#text": "Code du service national - art. L130-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006586155", "@num": "L813-1", "#text": "Code rural - art. L813-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037373451", "@num": "L443-6", "#text": "Code de l'éducation - art. L443-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039680587", "@num": "D6241-33", "#text": "Code du travail - art. D6241-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645799", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047926230", "@num": "L6211-1", "#text": "Code du travail - art. L6211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043701705", "@num": "L6241-2", "#text": "Code du travail - art. L6241-2 (V)", "@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": "LEGIARTI000033024165", "@num": "L6332-16", "#text": "Code du travail - art. L6332-16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030226538", "@num": "R6241-1", "#text": "Code du travail - art. R6241-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039790320", "@num": "R6241-20", "#text": "Code du travail - art. R6241-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847037", "@num": "R6241-21", "#text": "Code du travail - art. R6241-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847029", "@num": "R6241-22", "#text": "Code du travail - art. R6241-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047847002", "@num": "R6241-25", "#text": "Code du travail - art. R6241-25 (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": "LEGIARTI000006797382", "@num": "L312-1", "#text": "Code de l'action sociale et des familles - art. L312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189871", "@fin": "2022-01-01", "#text": "Section 2 : Versements libératoires.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000043701851", "@fin": "2999-01-01", "#text": "Section 2 : Dépenses imputables sur le solde de la taxe d'apprentissage", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006904093", "@fin": "2014-03-07", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028698528", "@fin": "2014-08-10", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355095", "@fin": "2019-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037386901", "@fin": "2022-01-01", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043701838", "@fin": "2023-08-03", "@num": "L6241-5", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047926233", "@fin": "2999-01-01", "@num": "L6241-5", "@etat": "VIGUEUR", "@debut": "2023-08-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont habilités à percevoir le solde de la taxe d'apprentissage au titre des dépenses mentionnées au 1° de l'article L. 6241-4 :

Article 1 ENTIEREMENT_MODIF (Arrêté du 22 décembre 2020 fixant la liste nationale des organismes habilités à percevoir le solde de la taxe d'apprentissage)