{ "texte_version": { "JORFTEXT000000410321": { "SM": { "CONTENU": "
Abrogation des circulaires du 9 mai 1995 relative à la participation financière ; du 14 septembre 1994 relative aux conditions d'application des mesures exceptionnelles de déblocage anticipé des droits des salariés au titre de la participation ; du 28 mars 1977 relative à l'application de la loi du 21 mai 1976 tendant à faciliter l'accession à la propriété et à la location des locaux d'habitation à usage personnel (non publiée au JO.).
Application de la loi 2001-152 du 19 février 2001 et des décrets 2001-703 et 2001-704 du 31 juillet 2001.
" }, "ABRO": { "CONTENU": "Texte partiellement abrogé : 2°, 3° et 4° al. du point 6 du II (régime fiscal) de la fiche 7" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000184213", "#text": "Circulaire du 14 septembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184213", "@nortexte": "TEFT9400982C", "@typelien": "ABROGE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1994-09-14" }, { "@id": "JORFTEXT000000685469", "#text": "Circulaire du 9 mai 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000685469", "@nortexte": "TEFC9500565C", "@typelien": "ABROGE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1995-05-09" }, { "@id": "JORFTEXT000000770048", "#text": "Loi n°2001-152 du 19 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000579153", "#text": "Décret n°2001-703 du 31 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000579153", "@nortexte": "ECOD0120118D", "@numtexte": "2001-703", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-31" }, { "@id": "JORFTEXT000000611801", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000611801", "@nortexte": "BUDF0320076C", "@typelien": "MODIFIE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2003-12-09" } ] }, "TITRE": "Circulaire du 22 novembre 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "EPARGNE", "EPARGNE SALARIALE", "INTERESSEMENT", "PARTICIPATION", "PLAN D'EPARGNE", "PLAN D'EPARGNE INTERENTREPRISES", "PLAN PARTENARIAL", "SALARIE", "LIVRET D'EPARGNE SALARIALE", "TRANSFERT", "ACCORD D'INTERESSEMENT", "SECURITE DE L'EPARGNE DES SALARIES", "TITRE NON COTE", "VALORISATION", "COMPTE COURANT", "COMPTE BLOQUE", "CDC", "PLACEMENT INITIAL", "SICAV", "ACTIONNARIAT", "ACTIONNARIAT SALARIAL", "ENTREPRISE COOPERATIVE", "ORGANISME DE PLACEMENT COLLECTIF", "VALEUR MOBILIERE", "FCPE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Circulaire du 22 novembre 2001 relative à l'épargne salariale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000410321", "NOR": "ECOT0120035C", "DATE_PUBLI": "2002-02-16", "DATE_TEXTE": "2001-11-22", "NUM_PARUTION": 40, "NUM_SEQUENCE": 16, "ORIGINE_PUBLI": "JORF n°40 du 16 février 2002", "PAGE_DEB_PUBLI": 3039, "PAGE_FIN_PUBLI": 3040 } }, "META_COMMUN": { "ID": "JORFTEXT000000410321", "URL": "texte/version/JORF/TEXT/00/00/00/41/03/JORFTEXT000000410321.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/circulaire/2001/11/22/ECOT0120035C/jo/texte", "NATURE": "CIRCULAIRE", "ORIGINE": "JORF", "ANCIEN_ID": "1CT0020216P16" } }, "SIGNATAIRES": { "CONTENU": "

Le ministre de l'économie, des finances et de l'industrie,Pour le ministre et par délégation :Le directeur du Trésor,

J.-P. Jouyet

Le directeur

de la législation fiscale,

H. Le Floch-Louboutin

La ministre de l'emploi et de la solidarité,Pour la ministre et par délégation :Le directeur

des relations du travail,

J.-D. Combrexelle

Le directeur

de la sécurité sociale,

P.-L. Bras

" } }, "JORFTEXT000000184213": { "SM": { "CONTENU": "I: MESURE DE DEBLOCAGE LIEE A L'EXISTENCE D'UNE DEPENSE.L'ART. 31 DE LA LOI 94640 DU 25-07-1994 PREVOIT QUE JUSQU'AU 31-12-1994,LES DROITS A PARTICIPATION DES SALARIES SONT NEGOCIABLES OU EXIGIBLES AVANT L'EXPIRATION DES DELAIS D'INDISPONIBILITE DE 3,5 OU 8 ANS LORSQUE LE SALARIE BENEFICIAIRE JUSTIFIE DE L'UNE OU L'AUTRE DES DEPENSES CONCERNANT L'ACQUISITION D'UNE VOITURE PARTICULIERE OU LA REALISATION DE TRAVAUX IMMOBILIERS D'UN MONTANT EGAL A CELUI DE LA DEPENSE EFFECTIVE EFFECTUEES ENTRE LE 15-02-1994 ET LE 31-12-1994.
LA DEMANDE DE DEBLOCAGE DES DROITS SUR LA PARTICIPATION EST ADRESSEE,SELON LE CAS,A L'ORGANISME DE GESTION DES FONDS DE LA PARTICIPATION OU A L'EMPLOYEUR (POUR LE VEHICULE).
CONCERNANT LES TRAVAUX IMMOBILIERS D'UN MONTANT MINIMUM DE 20000FRS TTC,LE DEVIS DOIT ETRE ACCEPTER A COMPTER DU 15-02-1994 ET LA FACTURE ETABLIE AU PLUS TARD LE 31-12-1994 DANS LES CONDITIONS Y VISEES.
II: MESURE DE DEBLOCAGE ANTICIPEE VISANT LES DROITS CONSTITUES AU TITRE DE LA RESERVE SPECIALE DE PARTICIPATION DES EXERCICES OUVERTS EN 1989 ET 1990.PAR DEROGATION AUX DELAIS D'INDISPONIBILITE,L'ART. 32 DE LA LOI DONNE LA POSSIBILITE A UN ACCORD D'ENTREPRISE CONCLU DANS LES CONDITIONS PREVUES PAR L'ART. L442-10 NOUVEAU DU CODE DU TRAVAIL (ANCIEN ART. 16 DE L'ORDONNANCE 861134 DU 21-10-1986) DE PREVOIR QUE TOUT OU PARTIE DES DROITS CONSTITUES AU PROFIT DE CHAQUE SALARIE AU TITRE DE LA RESERVE SPECIALE DE PARTICIPATION DES EXERCICES OUVERTS EN 1989 ET 1990 SONT NEGOCIALBES OU EXIGIBLES A COMPTER DU 27-07-1994.ABROGATION DE LA CIRCULAIRE DU 09-02-1994 (NON PUBLIEE AU JO)." }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance n° 86-1134 du 21 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFARTI000002294115", "@num": "16", "#text": "Ordonnance n° 86-1134 du 21 octobre 1986 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000183805", "#text": "Loi n°94-640 du 25 juillet 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000183805", "@nortexte": "TEFX9400004L", "@numtexte": "94-640", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000410321", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000410321", "@nortexte": "ECOT0120035C", "@typelien": "ABROGE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2001-11-22" } ] }, "TITRE": "Circulaire du 14 septembre 1994", "MCS_TXT": { "MC": [ "TRAVAIL", "EMPLOI", "ENTREPRISE", "SOCIETE", "ENTREPRISE PRIVEE", "ENTREPRISE PUBLIQUE", "SALARIE", "DROIT DES SALARIES", "SALAIRE", "PRIME", "INTERESSEMENT", "RESULTAT DE L'ENTREPRISE", "PARTICIPATION AUX RESULTATS", "ACTIONNARIAT", "DEBLOCAGE ANTICIPE", "CONDITION REQUISE", "PROCEDURE", "MESURE EXCEPTIONNELLE", "MESURE PROVISOIRE", "SECTEUR DE L'AUTOMOBILE", "SECTEUR DU BATIMENT", "RELANCE DE L'EMPLOI", "RELANCE ECONOMIQUE" ] }, "MINISTERE": "MINISTERE DU TRAVAIL, DE L'EMPLOI ET DE LA FORMATION PROFESSIONNELLE", "TITREFULL": "Circulaire du 14 septembre 1994 relative aux conditions d'application des mesures exceptionnelles de déblocage anticipé des droits des salariés au titre de la participation" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000184213", "NOR": "TEFT9400982C", "DATE_PUBLI": "1994-09-15", "DATE_TEXTE": "1994-09-14", "ORIGINE_PUBLI": "JORF n°214 du 15 septembre 1994", "PAGE_DEB_PUBLI": 13237, "PAGE_FIN_PUBLI": 19940915 } }, "META_COMMUN": { "ID": "JORFTEXT000000184213", "URL": "texte/version/JORF/TEXT/00/00/00/18/42/JORFTEXT000000184213.xml", "NATURE": "CIRCULAIRE", "ORIGINE": "JORF", "ANCIEN_ID": "1CX9940915P22" } }, "SIGNATAIRES": { "CONTENU": "

Le ministre du travail, de l'emploi

et de la formation professionnelle,

MICHEL GIRAUD

Le ministre d'Etat, ministre des affaires sociales,
de la santé et de la ville,
SIMONE VEIL

Le ministre de l'économie,

EDMOND ALPHANDERY

Le ministre du budget,
porte-parole du Gouvernement,
NICOLAS SARKOZY
" } }, "JORFTEXT000000579153": { "SM": { "CONTENU": "Le code du travail et le code général des impôts sont y modifiés." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000770048", "#text": "Loi n°2001-152 du 19 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000770048", "@nortexte": "ECOX0000121L", "@numtexte": "2001-152", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-02-19" }, { "@id": "JORFTEXT000000410321", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000410321", "@nortexte": "ECOT0120035C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2001-11-22" }, { "@id": "JORFTEXT000000418368", "#text": "Décret2004-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000418368", "@nortexte": "SOCT0410790D", "@numtexte": "2004-400", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-07" }, { "@id": "LEGIARTI000006810261", "@num": "R443-1", "#text": "Code du travail - art. R443-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810296", "@num": "R443-11", "#text": "Code du travail - art. R443-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810264", "@num": "R443-2", "#text": "Code du travail - art. R443-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810268", "@num": "R443-3", "#text": "Code du travail - art. R443-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810272", "@num": "R443-4", "#text": "Code du travail - art. R443-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810275", "@num": "R443-5", "#text": "Code du travail - art. R443-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810280", "@num": "R443-6", "#text": "Code du travail - art. R443-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810283", "@num": "R443-7", "#text": "Code du travail - art. R443-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810288", "@num": "R443-8", "#text": "Code du travail - art. R443-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810292", "@num": "R443-9", "#text": "Code du travail - art. R443-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2001-703 du 31 juillet 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "EPARGNE", "EPARGNE SALARIALE", "CODE DU TRAVAIL", "CODE GENERAL DES IMPOTS", "CGI", "INTERESSEMENT", "PARTICIPATION", "PLAN D'EPARGNE", "PLAN D'EPARGNE INTERENTREPRISES", "PLAN PARTENARIAL", "SALARIE", "LIVRET D'EPARGNE SALARIALE", "TRANSFERT", "ACCORD D'INTERESSEMENT", "MODALITE DE DEPOT", "SECURITE DE L'EPARGNE DES SALARIES", "TITRE NON COTE", "VALORISATION", "COMPTE COURANT", "COMPTE BLOQUE", "CDC", "PLACEMENT INITIAL", "REGLEMENTATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 2001-703 du 31 juillet 2001 modifiant le code du travail et le code général des impôts en application de la loi no 2001-152 du 19 février 2001 sur l'épargne salariale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000579153", "NOR": "ECOD0120118D", "NUM": "2001-703", "DATE_PUBLI": "2001-08-03", "DATE_TEXTE": "2001-07-31", "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°178 du 3 août 2001", "PAGE_DEB_PUBLI": 12561, "PAGE_FIN_PUBLI": 12565 } }, "META_COMMUN": { "ID": "JORFTEXT000000579153", "URL": "texte/version/JORF/TEXT/00/00/00/57/91/JORFTEXT000000579153.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE001703" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie, de la ministre de l'emploi et de la solidarité et de la garde des sceaux, ministre de la justice,

Vu le code du travail ;

Vu le code civil, notamment son article 2262 ;

Vu le code général des impôts, notamment son article 237 bis A et l'article 171 bis de l'annexe II ;

Vu le code de la sécurité sociale, notamment son article L. 242-1 ;

Vu le code monétaire et financier, notamment le chapitre IV du titre Ier du livre II ;

Vu le code de la consommation, notamment son article L. 331-2 ;

Vu le code de commerce, notamment ses articles L. 621-94 et L. 622-22 ;

Vu la loi no 2001-152 du 19 février 2001 sur l'épargne salariale ;

Le Conseil d'Etat (section des finances) entendu,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 31 juillet 2001.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La ministre de l'emploi et de la solidarité,

Elisabeth Guigou

La garde des sceaux, ministre de la justice,

Marylise Lebranchu

Le secrétaire d'Etat

aux petites et moyennes entreprises,

au commerce, à l'artisanat

et à la consommation,

François Patriat

" } }, "JORFTEXT000000611801": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000410321", "#text": "Circulaire du 22 novembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000410321", "@nortexte": "ECOT0120035C", "@typelien": "MODIFIE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2001-11-22" } ] }, "TITRE": "Circulaire du 9 décembre 2003", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "EPARGNE", "EPARGNE SALARIALE", "INTERESSEMENT", "PARTICIPATION", "PLAN D'EPARGNE", "PLAN D'EPARGNE INTERENTREPRISES", "PLAN PARTENARIAL", "SALARIE", "LIVRET D'EPARGNE SALARIALE", "TRANSFERT", "ACCORD D'INTERESSEMENT", "SECURITE DE L'EPARGNE DES SALARIES", "TITRE NON COTE", "VALORISATION", "COMPTE COURANT", "COMPTE BLOQUE", "CDC", "PLACEMENT INITIAL", "SICAV", "ACTIONNARIAT", "ACTIONNARIAT SALARIAL", "ENTREPRISE COOPERATIVE", "ORGANISME DE PLACEMENT COLLECTIF", "VALEUR MOBILIERE", "FCPE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Circulaire du 9 décembre 2003 relative à l'abrogation d'une disposition contenue dans la circulaire du 22 novembre 2001 relative à l'épargne salariale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000611801", "NOR": "BUDF0320076C", "DATE_PUBLI": "2003-12-30", "DATE_TEXTE": "2003-12-09", "NUM_PARUTION": 301, "NUM_SEQUENCE": 35, "ORIGINE_PUBLI": "JORF n°301 du 30 décembre 2003", "PAGE_DEB_PUBLI": 22423, "PAGE_FIN_PUBLI": 22424 } }, "META_COMMUN": { "ID": "JORFTEXT000000611801", "URL": "texte/version/JORF/TEXT/00/00/00/61/18/JORFTEXT000000611801.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/circulaire/2003/12/9/BUDF0320076C/jo/texte", "NATURE": "CIRCULAIRE", "ORIGINE": "JORF", "ANCIEN_ID": "1CT0031230P35" } }, "SIGNATAIRES": { "CONTENU": "

\n
\n

Le ministre de l'économie, des finances et de l'industrie,Pour le ministre et par délégation :Le directeur du Trésor,

J.-P. Jouyet

Le directeur

de la législation fiscale,

H. Le Floc'h-Louboutin

\n
\n

Le ministre des affaires sociales, du travail et de la solidarité,Pour le ministre et par délégation :Le directeur

des relations du travail,

J.-D. Combrexelle

Le directeur

de la sécurité sociale,

D. Libault

" } }, "JORFTEXT000000685469": { "SM": { "CONTENU": "I: DISPOSITIONS COMMUNES.
PROCEDURE DE MISE EN PLACE DES ACCORDS.
MODES DE CONCLUSION DE L'ACCORD ET QUALITE DES PARTIES SIGNATAIRES,DELAI DE CONCLUSION ET DE DEPOT DES ACCORDS,MODIFICATION ET DENOMINATION DE L'ACCORD,CONTENU DES ACCORDS.
CLAUSES OBLIGATOIRES ET CLAUSES FACULTATIVES.
II: L'INTERESSEMENT.
CHAMP D'APPLICATION.
ENTREPRISES CONCERNEES,NOTIONS D'ETABLISSEMENT.
FORME DE CALCUL:
MODALITES DE REPARTITION DES PRODUITS DE L'INTERESSEMENT ENTRE LES SALARIES.
UTILISATION DES CRITERES DE REPARTITION,MODALITES D'APPLICATION DES CRITERES.
VARIATION DES MODALITES DE CALCUL DE L'INTERESSEMENT ET DES CRITERES DE REPARTITION.
NOTION D'ETABLISSEMENT ET D'UNITE DE TRAVAIL.
VERSEMENT DE L'INTERESSEMENT.
AFFECTATION AU COMPTE EPARGNE-TEMPS.
PLAFONNEMENT.
PLAFONNEMENT GLOBAL,INDIVIDUEL,PRINCIPE DE NON SUBSTITUTION A LA REMUNERATION.
INFORMATION DES SALARIES ET SUIVI DE L'APPLICATION DE L'ACCORD.
III: PARTICIPATION.
CHAMP D'APPLICATION.
ENTREPRISES CONCERNEES,SEUIL D'EFFECTIF.
CALCUL DE LA RESERVE SPECIALE DE PARTICIPATION.
DEFINITION DES SALARIES BENEFICIAIRES.
REPARTITION DE LA RESERVE SPECIALE DE PARTICIPATION ENTRE LES SALARIES.
SALAIRES A RETENIR,DUREE DE PRESENCE,PLAFONNEMENT DES DROITS INDIVIDUELS.
GESTION DE LA RESERVE.
MODIFICATION DU MODE DE GESTION,CAS DE DEBLOCAGE ANTICIPE.
INFORMATION DES SALARIES ET SUIVI DE L'APPLICATION DE L'ACCORD.
IV: PLANS D'EPARGNE D'ENTREPRISE.
DEFINITION ET CHAMP D'APPLICATION.
AVANTAGES POUVANT ETRE PROCURES AUX SALARIES ET CONDITIONS DE PARTICIPATION AUX PEE,DELAI D'INDISPONIBILITE.
MODE DE GESTION DES SOMMES VERSEES ET DU PORTEFEUILLE COLLECTIF.
V: MISSION DES SERVICES.
ROLE DES SERVICES DECONCENTRES.
VI: ENTREE EN VIGUEUR DES NOUVELLES DISPOSITIONS:
A COMPTER DU 13-04-1995.
ABROGATION DE LA CIRCULAIRE DU 03-01-1992." }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000346062", "#text": "Circulaire du 3 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000346062", "@nortexte": "TEFT9204333C", "@typelien": "ABROGE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000410321", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000410321", "@nortexte": "ECOT0120035C", "@typelien": "ABROGE", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2001-11-22" } ] }, "TITRE": "Circulaire du 9 mai 1995", "MCS_TXT": { "MC": [ "TRAVAIL", "EMPLOI", "FORMATION PROFESSIONNELLE", "ENTREPRISE", "SALARIE", "PARTICIPATION FINANCIERE", "PARTICIPATION", "INTERESSEMENT", "COMPTE EPARGNE-TEMPS", "PLAFONNEMENT", "PARTICIPATION DES SALARIES", "PLAN D'EPARGNE D'ENTREPRISE", "PEE", "GESTION", "PORTEFEUILLE COLLECTIF" ] }, "TITREFULL": "Circulaire du 9 mai 1995 RELATIVE A LA PARTICIPATION FINANCIERE DES SALARIES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000685469", "NOR": "TEFC9500565C", "DATE_PUBLI": "1995-05-17", "DATE_TEXTE": "1995-05-09", "ORIGINE_PUBLI": "JORF n°115 du 17 mai 1995", "PAGE_DEB_PUBLI": 8295 } }, "META_COMMUN": { "ID": "JORFTEXT000000685469", "URL": "texte/version/JORF/TEXT/00/00/00/68/54/JORFTEXT000000685469.xml", "NATURE": "CIRCULAIRE", "ORIGINE": "JORF", "ANCIEN_ID": "1CX9950517P24" } } }, "JORFTEXT000000770048": { "SM": { "CONTENU": "
La présente loi vise à mieux orienter l'épargne globale des ménages vers la production de nos entreprises et, en répartissant plus équitablement les fruits de la croissance, à permettre aux salariés de construire des projets individuels dans le cadre collectif de l'épargne salariale volontaire.
Cette loi est subdivisée en six titres et trente et un articles.
La création d'un plan d'épargne interentreprises permettra de généraliser les plans d'épargne d'entreprises à l'ensemble des petites et moyennes entreprises et de favoriser l'accès de leurs salariés à l'épargne salariale. Plusieurs entreprises pourront désormais se regrouper pour instituer par accord collectif un plan d'épargne sur une base territoriale ou professionnelle. Des mesures d'extension des dispositifs aux salariés mobiles ou à contrat à durée déterminée sont prévues: assouplissement des conditions d'ancienneté dans l'entreprise, dispositions favorisant le transfert de plan en cas de changement d'entreprise (Titres 1 et 2).
Pour répondre aux attentes des salariés et aux besoins de financements stables de l'économie française, un plan d'épargne de long terme est créé, le Plan Partenarial d'Epargne Salariale Volontaire (PPESV). C'est un outil d'épargne diversifié qui permet aux salariés de réaliser des projets variés (Titre 3).
Le Titre 4 encourage l'orientation d'une partie de l'épargne salariale vers le financement des entreprises relevant de l'économie solidaire. Il encourage également la diversification des placements.
Par ailleurs, afin de placer la diffusion de l'épargne salariale et de l'actionnariat salarié sous le regard des partenaires sociaux, la loi incite à négocier et à discuter: obligation annuelle de négocier sur la mise en place de l'épargne salariale dans l'entreprise, clause obligatoire pour l'extension des accords de branche, renforcement des possibilités de négociation sur la répartition des droits à participation, fréquence accrue de la discussion sur l'actionnariat salarié en assemblée générale d'actionnaire, droit de regard des actionnaires salariés sur les fonds communs de placement d'entreprise. (Titre 5).
Enfin le Titre 6 incite, par la fiscalité ou par la discussion dans l'entreprise, à développer l'actionnariat salarié; en effet, cet actionnariat contribue également à une meilleure orientation de l'épargne vers l'appareil productif.
" }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi no 2001-152.

Assemblée nationale :

Projet de loi no 2560 ;

Rapport de M. Jean-Pierre Balligand, au nom de la commission des finances, no 2594 ;

Avis de M. Pascal Terrasse, au nom de la commission des affaires culturelles, no 2589 ;

Discussion les 3 et 4 octobre 2000 et adoption, après déclaration d'urgence, le 4 octobre 2000.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 11 (2000-2001) ;

Rapport de M. Joseph Ostermann, au nom de la commission des finances, no 63 (2000-2001) ;

Avis de M. Jean Chérioux, au nom de la commission des affaires sociales, no 61 (2000-2001) ;

Discussion les 8 et 9 novembre 2000 et adoption le 9 novembre 2000.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2693 ;

Rapport de M. Jean-Pierre Balligand, au nom de la commission mixte paritaire, no 2778 ;

Sénat :

Rapport de M. Joseph Ostermann, au nom de la commission mixte paritaire, no 116 (2000-2001).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2693 ;

Rapport de M. Jean-Pierre Balligand, au nom de la commission des finances, no 2792 ;

Discussion et adoption le 16 janvier 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 193 (2000-2001) ;

Rapport de M. Joseph Ostermann, au nom de la commission des finances, no 198 (2000-2001) ;

Discussion et rejet le 7 février 2001.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2921 ;

Rapport de M. Jean-Pierre Balligand, au nom de la commission des finances, no 2922 ;

Discussion et adoption le 7 février 2001.

\n
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L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Le Président de la République promulgue la loi dont la teneur suit :

TITRE Ier

AMELIORATION DES DISPOSITIFS EXISTANTS

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 19 février 2001.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La ministre de l'emploi et de la solidarité,

Elisabeth Guigou

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000184213", "cible": true, "cidtexte": "JORFTEXT000000410321", "id": "JORFTEXT000000410321", "typelien": "ABROGE" }, { "texte_version_id": "JORFTEXT000000579153", "cible": true, "cidtexte": "JORFTEXT000000410321", "id": "JORFTEXT000000410321", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000770048", "cible": true, "cidtexte": "JORFTEXT000000410321", "id": "JORFTEXT000000410321", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000611801", "cible": false, "cidtexte": "JORFTEXT000000410321", "id": "JORFTEXT000000410321", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000685469", "cible": true, "cidtexte": "JORFTEXT000000410321", "id": "JORFTEXT000000410321", "typelien": "ABROGE" } ], "textelr": { "JORFTEXT000000184213": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000184213", "NOR": "TEFT9400982C", "DATE_PUBLI": "1994-09-15", "DATE_TEXTE": 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