{ "article": { "LEGIARTI000053100889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100889", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151869", "@num": "L6323-13", "#text": "Code du travail - art. L6323-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151864", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151858", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100133", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des autres codes", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100889", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091715", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. L6323-13, Art. L7232-1-1, Art. L7233-2\n
\n

\n
" } }, "LEGIARTI000053151858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7233-2", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151858", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151858.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053100889", "@num": "38", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006303298", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309472", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047850989", "@num": "D7231-1", "#text": "Code du travail - art. D7231-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747505", "@num": "D7233-1", "#text": "Code du travail - art. D7233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646358", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151864", "@num": "L7232-1-1", "#text": "Code du travail - art. L7232-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843964", "@num": "L7232-8", "#text": "Code du travail - art. L7232-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747511", "@num": "R7232-20", "#text": "Code du travail - art. R7232-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747551", "@num": "R7232-21", "#text": "Code du travail - art. R7232-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747535", "@num": "R7232-22", "#text": "Code du travail - art. R7232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579324", "@num": "R7232-23", "#text": "Code du travail - art. R7232-23 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579328", "@num": "R7232-24", "#text": "Code du travail - art. R7232-24 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189976", "@fin": "2999-01-01", "#text": "Section 1 : Frais de gestion et mesures fiscales et sociales.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178246", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions financières", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160838", "@fin": "2999-01-01", "#text": "Titre III : Activités de services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145426", "@fin": "2999-01-01", "#text": "Livre II : Concierges et employés d'immeubles à usage d'habitation, employés de maison et services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@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": "LEGIARTI000006904703", "@fin": "2008-05-01", "@num": "L7233-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765038", "@fin": "2010-07-25", "@num": "L7233-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517768", "@fin": "2025-01-01", "@num": "L7233-2", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048843938", "@fin": "2026-09-01", "@num": "L7233-2", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151858", "@fin": "2999-01-01", "@num": "L7233-2", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La personne morale ou l'entreprise individuelle déclarée qui exerce, à titre exclusif ou est dispensée du respect de cette condition en application de l'article L. 7232-1-2, une activité de services à la personne rendus aux personnes physiques bénéficie :

1° (Abrogé) ;

2° De l'aide sous les conditions prévues à l'article 199 sexdecies du code général des impôts.

La fourniture de services à la personne relève de taux dérogatoires de taxe sur la valeur ajoutée dans les conditions prévues aux articles L. 213-187 et L. 213-188 du code des impositions sur les biens et services.

" } }, "LEGIARTI000053151864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L7232-1-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151864", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151864.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.Conformément au II de l’article 34 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions entrent en vigueur le 1^er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044048433", "@num": "4", "#text": "Décret n°2020-1352 du 5 novembre 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500349", "@nortexte": "SSAS2025466D", "@numtexte": "2020-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000044045807", "@num": "1", "#text": "Décret n°2021-1191 du 15 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044044181", "@nortexte": "ECOS2116146D", "@numtexte": "2021-1191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000053106035", "@num": "L213-187", "#text": "Code des impositions sur les biens et services - art. L213-187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047841361", "#text": "Décret n°2023-608 du 13 juillet 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047837913", "@nortexte": "APHA2311348D", "@numtexte": "2023-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-13" }, { "@id": "LEGIARTI000053100889", "@num": "38", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101174", "@num": "L213-187", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L213-187 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000051284555", "@num": "L241-10", "#text": "Code de la sécurité sociale. - art. L241-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047850989", "@num": "D7231-1", "#text": "Code du travail - art. D7231-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747505", "@num": "D7233-1", "#text": "Code du travail - art. D7233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747494", "@num": "D7233-4", "#text": "Code du travail - art. D7233-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590028", "@num": "L1271-1", "#text": "Code du travail - art. L1271-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843974", "@num": "L7232-1-2", "#text": "Code du travail - art. L7232-1-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517789", "@num": "L7232-6", "#text": "Code du travail - art. L7232-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048843964", "@num": "L7232-8", "#text": "Code du travail - art. L7232-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904704", "@num": "L7233-3", "#text": "Code du travail - art. L7233-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038681510", "@num": "R1271-32", "#text": "Code du travail - art. R1271-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747562", "@num": "R7232-16", "#text": "Code du travail - art. R7232-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747559", "@num": "R7232-17", "#text": "Code du travail - art. R7232-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579312", "@num": "R7232-18", "#text": "Code du travail - art. R7232-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747516", "@num": "R7232-19", "#text": "Code du travail - art. R7232-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051212983", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242372", "@num": "278-0 bis", "#text": "Code général des impôts, CGI. - art. 278-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827223", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189973", "@fin": "2010-07-25", "#text": "Section 1 : Agrément des organismes.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022517693", "@fin": "2999-01-01", "#text": "Section 1 : Déclaration et agrément des organismes", "@debut": "2010-07-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178245", "@fin": "2010-07-25", "#text": "Chapitre II : Agrément des organismes et mise en oeuvre des activités", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000022517695", "@fin": "2999-01-01", "#text": "Chapitre II : Déclaration et agrément des organismes et mise en œuvre des activités", "@debut": "2010-07-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160838", "@fin": "2999-01-01", "#text": "Titre III : Activités de services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145426", "@fin": "2999-01-01", "#text": "Livre II : Concierges et employés d'immeubles à usage d'habitation, employés de maison et services à la personne", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132350", "@fin": "2999-01-01", "#text": "Septième partie : Dispositions particulières à certaines professions et activités", "@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": "LEGIARTI000022517688", "@fin": "2025-01-01", "@num": "L7232-1-1", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048844005", "@fin": "2026-09-01", "@num": "L7232-1-1", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151864", "@fin": "2999-01-01", "@num": "L7232-1-1", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A condition qu'elle exerce son activité à titre exclusif ou lorsqu'elle est dispensée du respect de cette condition en application de l'article L. 7232-1-2, toute personne morale ou entreprise individuelle qui souhaite bénéficier du 2° de l'article L. 7233-2 et de l'article L. 7233-3 déclare son activité auprès de l'autorité compétente dans des conditions et selon des modalités prévues par décret en Conseil d'Etat.

" } }, "LEGIARTI000053151869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6323-13", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151869", "URL": "article/LEGI/ARTI/00/00/53/15/18/LEGIARTI000053151869.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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Dans les entreprises d'au moins cinquante salariés, lorsque le salarié n'a pas bénéficié, durant les huit ans précédant l'entretien mentionné au II de l'article L. 6315-1, des entretiens prévus au même article L. 6315-1 et d'au moins une formation autre que celle mentionnée à l'article L. 6321-2, un abondement est inscrit à son compte dans des conditions définies par décret en Conseil d'Etat et l'entreprise verse une somme dont le montant, fixé par décret en Conseil d'Etat, ne peut excéder six fois le montant annuel mentionné à l'article L. 6323-11. Le salarié est informé de ce versement.

Dans le cadre des contrôles menés par les agents mentionnés à l'article L. 6361-5, lorsque l'entreprise n'a pas opéré le versement prévu au premier alinéa du présent article ou a opéré un versement insuffisant, elle est mise en demeure de procéder au versement de l'insuffisance constatée dans le respect de la procédure contradictoire mentionnée à l'article L. 6362-10.

A défaut, l'entreprise verse au Trésor public un montant équivalent à l'insuffisance constatée majorée de 100 %.

L'article L. 180-1 du code des impositions sur les biens et services est applicables à ce versement.

Pour l'application du premier alinéa du présent article, l'effectif salarié et le franchissement du seuil de cinquante salariés sont déterminés selon les modalités prévues à l'article L. 130-1 du code de la sécurité sociale.

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Article 38 ENTIEREMENT_MODIF (Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services)