{ "article": { "LEGIARTI000006303762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303762", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
En application de l'article L 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303763", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303763.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000730849", "#text": "Loi 96-376 1996-05-06 art. 3 II 1°, 2°, VI JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "LEGIARTI000006658266", "@num": "3", "#text": "Loi n°96-376 du 6 mai 1996 - art. 3 (V) JORF 7 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000730849", "@nortexte": "TASX9500181L", "@numtexte": "96-376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter soit directement, le cas échéant par le biais de leurs établissements, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant minimum par apprenti de ce concours est déterminé dans des conditions fixées par le décret en Conseil d'Etat prévu à l'article L. 119-4 du code du travail.
\n
En application de l'article L.118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303764", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Conséquence de l'application de l'article L118-2 du code du travail", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212778", "@num": "1", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 1 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter soit directement, le cas échéant par le biais de leurs établissements, soit par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au troisième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303765", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006658426", "@num": "33", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 33 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658430", "@num": "37", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 37 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
\n
\n
En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au septième alinéa de l'article L. 118-2-2 du code du travail.
\n
En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303766", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006658700", "@num": "29", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 29 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646660", "@num": "L118-2", "#text": "Code du travail - art. L118-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645800", "@num": "L118-2-2", "#text": "Code du travail - art. L118-2-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645835", "@num": "L119-1-1", "#text": "Code du travail - art. L119-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645845", "@num": "L119-4", "#text": "Code du travail - art. L119-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application du premier alinéa de l'article L. 118-2 du code du travail, les concours apportés aux centres de formation d'apprentis ou aux sections d'apprentissage par les redevables de la taxe d'apprentissage donnent lieu à exonération de plein droit de cette taxe dans la limite de la fraction indiquée à l'article 227.
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En application du deuxième alinéa de l'article L. 118-2 du code du travail, lorsqu'elles emploient un apprenti, les personnes ou entreprises redevables de la taxe d'apprentissage sont tenues d'apporter par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 119-1-1 de ce code, au centre de formation ou à la section d'apprentissage où est inscrit cet apprenti, un concours financier qui s'impute sur la fraction de la taxe d'apprentissage définie au premier alinéa de l'article 227 du code général des impôts. Le montant de ce concours est au moins égal, dans la limite de la fraction de la taxe réservée à l'apprentissage, au coût par apprenti fixé par la convention de création du centre de formation d'apprentis ou de la section d'apprentissage, tel que défini au huitième alinéa de l'article L. 118-2-2 du code du travail.
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En application de l'article L. 118-2-1 du code du travail, les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui répondent aux conditions fixées par le même article sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe indiquée à l'article 227.
" } }, "LEGIARTI000006303767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006303767", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0226ADXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 4, art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006323327", "@num": "26", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 26 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000018619657", "@num": "224", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 224 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175646", "@num": "1599 quinquies A", "#text": "Code général des impôts, CGI. - art. 1599 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448706", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025076706", "@num": "230 B", "#text": "Code général des impôts, CGI. - art. 230 B (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171859", "@num": "230 H", "#text": "Code général des impôts, CGI. - art. 230 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303762", "@fin": "1997-04-11", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303763", "@fin": "2002-03-31", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303764", "@fin": "2005-01-19", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303765", "@fin": "2005-07-27", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303766", "@fin": "2005-12-08", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303767", "@fin": "2008-05-01", "@num": "226 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619643", "@fin": "2014-01-01", "@num": "226 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les concours mentionnés aux articles L. 118-2 et L. 118-2-1 du code du travail donnent lieu à exonération de la taxe d'apprentissage dans les conditions et limites définies par ces mêmes articles.
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" } }, "LEGIARTI000006308837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-01-25", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308837", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0227ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704673", "#text": "LOI 77-767 1977-07-12 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162798", "@fin": "1988-03-02", "#text": "TAXE D'APPRENTISSAGE.", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308837", "@fin": "1984-01-25", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308838", "@fin": "2005-01-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308839", "@fin": "2005-12-08", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308840", "@fin": "2008-05-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619637", "@fin": "2014-01-01", "@num": "227 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 118-3-1 du code du travail, les employeurs relevant du secteur des banques et des assurances où existaient, avant le 1er janvier 1977, des centres de formation qui leur étaient propres, peuvent s'exonérer de la fraction de taxe d'apprentissage indiquée à l'article 227 en apportant des concours financiers à ces centres s'ils prennent l'engagement défini par l'article L 118-3-1 du code précité.
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" } }, "LEGIARTI000006308838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1984-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006308838", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308838.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0227ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 227", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645823", "@num": "L118-3-1", "#text": "Code du travail - art. L118-3-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704673", "#text": "LOI 77-767 1977-07-12 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 94 II JORF 25 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308837", "@fin": "1984-01-25", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308838", "@fin": "2005-01-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308839", "@fin": "2005-12-08", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308840", "@fin": "2008-05-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619637", "@fin": "2014-01-01", "@num": "227 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article L 118-3-1 du code du travail, les employeurs relevant du secteur des établissements de crédit et des assurances où existaient, avant le 1er janvier 1977, des centres de formation qui leur étaient propres, peuvent s'exonérer de la fraction de taxe d'apprentissage indiquée à l'article 227 en apportant des concours financiers à ces centres s'ils prennent l'engagement défini par l'article L 118-3-1 du code précité.
\n
" } }, "LEGIARTI000006308839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308839", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308839.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0227ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "LOI 77-767 1977-07-12 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "JORFTEXT000000889388", "#text": "Décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645817", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645825", "@num": "L118-3-2", "#text": "Code du travail - art. L118-3-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308837", "@fin": "1984-01-25", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308838", "@fin": "2005-01-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308839", "@fin": "2005-12-08", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308840", "@fin": "2008-05-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619637", "@fin": "2014-01-01", "@num": "227 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cet article reproduit les dispositions de l'article L. 118-3-2 du code du travail :
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\"Les employeurs relevant du secteur des banques et des assurances où existaient, avant le 1er janvier 1977 des centres de formation qui leur étaient propres, peuvent s'exonérer de la fraction de taxe d'apprentissage prévue à l'article L. 118-3, en apportant, par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4, des concours financiers à ces centres s'ils s'engagent à faire donner à leurs salariés entrant dans la vie professionnelle et âgés de vingt ans au plus une formation générale théorique et pratique, en vue de l'obtention d'une qualification professionnelle sanctionnée par un des diplômes de l'enseignement technologique.
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Les conditions de cette formation seront précisées par décret en Conseil d'Etat.\"
" } }, "LEGIARTI000006308840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006308840", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0227ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000704673", "#text": "LOI 77-767 1977-07-12 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006323324", "@num": "23", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 23 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308837", "@fin": "1984-01-25", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308838", "@fin": "2005-01-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308839", "@fin": "2005-12-08", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308840", "@fin": "2008-05-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619637", "@fin": "2014-01-01", "@num": "227 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les conditions d'exonération d'une fraction de la taxe d'apprentissage dont bénéficient les employeurs relevant du secteur des banques et des assurances où existaient, avant le 1er janvier 1977 des centres de formation qui leur étaient propres sont fixées à l'article L. 118-3-2 du code du travail.
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" } }, "LEGIARTI000006645780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L117-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-07-13", "DATE_DEBUT": "1973-11-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006645780", "URL": "article/LEGI/ARTI/00/00/06/64/57/LEGIARTI000006645780.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X117L08AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000322078", "#text": "LOI 71-576 1971-07-16 ART. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000322078", "@numtexte": "71-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12 art. 9 II JORF 13 juillet 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006646622", "@num": "L116-3", "#text": "Code du travail - art. L116-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184533", "@fin": "2005-01-19", "#text": "Section 2 : Conditions du contrat.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169986", "@fin": "2005-01-19", "#text": "Chapitre VII : Du contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645780", "@fin": "1977-07-13", "@num": "L117-8", "@etat": "ABROGE", "@debut": "1973-11-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le temps consacré par l'apprenti aux enseignements et activités pédagogiques mentionnés à l'article L. 116-3 est compté comme temps de travail. Pendant le reste du temps et dans la limite de l'horaire de travail applicable dans l'entreprise, l'apprenti est tenu d'effectuer le travail qui lui est confié par l'employeur. Ce travail doit être en relation directe avec la profession prévue au contrat.
\n
" } }, "LEGIARTI000006645798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "1977-07-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006645798", "URL": "article/LEGI/ARTI/00/00/06/64/57/LEGIARTI000006645798.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02BXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "LOI 77-767 1977-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645822", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169987", "@fin": "2005-01-19", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1977-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153988", "@fin": "2005-01-19", "#text": "Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139772", "@fin": "2005-01-19", "#text": "Titre Ier : Contrat d'apprentissage", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645798", "@fin": "2005-01-19", "@num": "L118-2-1", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645799", "@fin": "2008-05-01", "@num": "L118-2-1", "@etat": "ABROGE", "@debut": "2005-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe prévue à l'article L. 118-3 les concours financiers apportés aux écoles d'enseignement technologique et professionnel qui bénéficient à la date de promulgation de la loi n. 77-767 du 12 juillet 1977 d'une dérogation au titre du régime provisoire prévu par l'article L. 119-3.
\n
" } }, "LEGIARTI000006645799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L118-2-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006645799", "URL": "article/LEGI/ARTI/00/00/06/64/57/LEGIARTI000006645799.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X118L02BXXAB" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n
\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "Loi 77-767 1977-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006273329", "@num": "9", "#text": "Loi n°79-575 du 10 juillet 1979 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886674", "@numtexte": "79-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-10" }, { "@id": "LEGIARTI000006659850", "@num": "13", "#text": "Ordonnance n°82-1114 du 23 décembre 1982 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889072", "@numtexte": "82-1114", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006658430", "@num": "37", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 37 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006303766", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645813", "@num": "L118-2-4", "#text": "Code du travail - art. L118-2-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645822", "@num": "L118-3", "#text": "Code du travail - art. L118-3 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@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": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904093", "@num": "L6241-5", "#text": "Code du travail - art. L6241-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505818", "@num": "R119-2", "#text": "Code du travail - art. R119-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018505807", "@num": "R119-3", "#text": "Code du travail - art. R119-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153993", "@fin": "2008-05-01", "#text": "Chapitre VIII : Dispositions financières.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139773", "@fin": "2008-05-01", "#text": "Titre Ier : Contrat d'apprentissage - Dispositions applicables aux contrats conclus à partir du 1er juillet 1972", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@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": "LEGIARTI000006645798", "@fin": "2005-01-19", "@num": "L118-2-1", "@etat": "MODIFIE", "@debut": "1977-07-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006645799", "@fin": "2008-05-01", "@num": "L118-2-1", "@etat": "ABROGE", "@debut": "2005-01-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont admis en exonération de la taxe d'apprentissage et pris en compte pour la détermination de la fraction de taxe prévue à l'article L. 118-3 les concours financiers apportés, par l'intermédiaire d'un des organismes collecteurs mentionnés à l'article L. 118-2-4, aux écoles d'enseignement technologique et professionnel qui bénéficient à la date de promulgation de la loi n. 77-767 du 12 juillet 1977 d'une dérogation au titre du régime provisoire prévu par l'article L. 119-3.
\n
" } }, "LEGIARTI000018619637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "227 bis", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619637", "URL": "article/LEGI/ARTI/00/00/18/61/96/LEGIARTI000018619637.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000704673", "#text": "LOI 77-767 1977-07-12 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000704673", "@numtexte": "77-767", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000028428572", "@num": "60", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "TRANSFERE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028444404", "@num": "1599 ter G", "#text": "Code général des impôts, CGI. - art. 1599 ter G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904094", "@num": "L6241-6", "#text": "Code du travail - art. L6241-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162538", "@fin": "2014-01-01", "#text": "Section I : Taxe d'apprentissage", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000028448814", "@fin": "2020-07-28", "#text": "Section I : Contribution supplémentaire à l'apprentissage", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308837", "@fin": "1984-01-25", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308838", "@fin": "2005-01-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308839", "@fin": "2005-12-08", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308840", "@fin": "2008-05-01", "@num": "227 bis", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018619637", "@fin": "2014-01-01", "@num": "227 bis", "@etat": "TRANSFERE", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions d'exonération d'une fraction de la taxe d'apprentissage dont bénéficient les employeurs relevant du secteur des banques et des assurances où existaient, avant le 1er janvier 1977 des centres de formation qui leur étaient propres sont fixées à l'article L. 6241-6 du code du travail.

" } }, "LEGIARTI000018619643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "226 bis", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018619643", "URL": "article/LEGI/ARTI/00/00/18/61/96/LEGIARTI000018619643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 3 et 12-I de l'ordonnance n° 2007-329 du 12 mars 2007.

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Les concours mentionnés au troisième alinéa de l'article L. 6241-2 du code du travail ainsi qu'aux articles L. 6241-4 et L. 6241-5 du même code donnent lieu à exonération de la taxe d'apprentissage dans les conditions et limites définies par ces mêmes articles.

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L116-2 (AL. 3), L117-5, L118-1, L118-3, L212-13 ET L213-7, L118-2
ABROGATION DE L'ART. L117-8 ET ADJONCTION DES ART. L118-2-1, L118-3-1, L118-5, L118-6, ET DU CHAPITRE VII BIS DU LIVRE 1ER DU TITRE 1ER DU CODE DU TRAVAIL INTITULE : \"DU STATUT DE L'APPRENTI\" COMPOSE DES ART. L117-BIS-1 A L117-BIS-7." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000452052", "#text": "LOI2005-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006303763", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303762", "@num": "226 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 226 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308837", "@num": "227 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645780", "@num": "L117-8", "#text": "Code du travail - art. L117-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "ABROGATION", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645798", "@num": "L118-2-1", "#text": "Code du travail - art. L118-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°77-767 du 12 juillet 1977", "MCS_TXT": { "MC": [ "TRAVAIL", "CODE", "CODE DU TRAVAIL", "APPRENTISSAGE", "APPRENTI", "CONTRAT D'APPRENTISSAGE", "TAXE", "CFA", "CENTRE DE FORMATION D'APPRENTIS", "IMPOT", "TAXE D'APPRENTISSAGE" ] }, "TITREFULL": "Loi n°77-767 du 12 juillet 1977 MODIFICATION DE CERTAINES DISPOSITIONS DU CODE DU TRAVAIL RELATIVES A L'APPRENTISSAGE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000704673", "NUM": "77-767", "DATE_PUBLI": "1977-07-13", "DATE_TEXTE": "1977-07-12", "ORIGINE_PUBLI": "JORF du 13 juillet 1977", "PAGE_DEB_PUBLI": 3697 } }, "META_COMMUN": { "ID": "JORFTEXT000000704673", "URL": "texte/version/JORF/TEXT/00/00/00/70/46/JORFTEXT000000704673.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX977767" } } }, "JORFTEXT000000452052": { "SM": { "CONTENU": "Modification du code du travail, du code général des impôts, du code de la consommation, du code monétaire et financier, du code de la sécurité sociale, du code du commerce, du code civil, du code de la procédure pénale, du code de l'urbanisme, du code général des collectivités territoriales, du code des postes et des communications électroniques, du code du domaine de l’État, du code de la santé publique, du code électoral, du code du domaine public fluvial et de la navigation intérieure, du code de l'industrie cinématographique. Modification de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans : modification des articles 1er, 4. Modification de l'ordonnance n° 2003-1213 du 18 décembre 2003 relative aux mesures de simplification des formalités concernant les entreprises, les travailleurs indépendants, les associations et les particuliers employeurs : modification de l'article 8. Modification de la loi n° 2002-73 du 17 janvier 2002 de modernisation sociale : modification de l'article 46. Modification de la loi n° 89-1008 du 31 décembre 1989 relative au développement des entreprises commerciales et artisanales et à l'amélioration de leur environnement économique, juridique et social : modification de l'article 14. Modification de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat : modification de l'article 16. Modification de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques : modification des articles 7, 87. Modification de la loi n° 2000-37 du 19 janvier 2000 relative à la réduction négociée du temps de travail : modification de l'article 27. Modification de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales : modification de l'article 8. Modification de la loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat : création après l'article 18-2 de l'article 18-3. Modification de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production : modification des article, 15, 37, 38. Modification de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale : modification de l'article 7. Modification de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat : modification de l'article 16. Modification de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales : modification des articles 5-1, 6 ; création des articles 9, 34. Modification de la loi n° 87-572 du 23 juillet 1987 modifiant le titre Ier du livre Ier du code du travail et relative à l'apprentissage : modification de l'article 18. Modification de la loi n° 92-675 du 17 juillet 1992 portant diverses dispositions relatives à l'apprentissage, à la formation professionnelle et modifiant le code du travail : modification de l'article 20. Modification de la loi n° 73-6 du 3 janvier 1973 instituant un Médiateur de la République : modification de l'article 6-1. Modification de la loi de finances pour l'exercice 1952 (n° 52-401 du 14 avril 1952) : modification de l'article 25. Modification de la loi n° 82-1153 du 30 décembre 1982 d'orientation des transports intérieurs : création après l'article 6 des articles 6-1, 6-2. Modification de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale : modification de l'article 35 ; création après l'article 35 des articles 35 bis à 35 quinquies. Transposition complète de la directive européenne 96/97/CEE du 20 décembre 1996 modifiant la directive 86/378/CEE relative à la mise en œuvre du principe de l’égalité de traitement entre hommes et femmes dans les régimes professionnels de sécurité sociale ; de la directive 96/71/CE du parlement européen et du conseil du 16 décembre 1996 concernant le détachement de travailleurs effectué dans le cadre d'une prestation de services." }, "TP": { "CONTENU": "

(1) Loi n° 2005-882.

- Travaux préparatoires :

Sénat :

Projet de loi n° 297 (2004-2005) ;

Rapport de M. Gérard Cornu, au nom de la commission des affaires économiques, n° 333 (2004-2005) ;

Avis de Mme Catherine Procaccia, au nom de la commission des affaires sociales, n° 362 (2004-2005) ;

Avis de M. Auguste Cazalet, au nom de la commission des finances, n° 363 (2004-2005) ;

Avis de M. Christian Cambon, au nom de la commission des lois, n° 364 (2004-2005), et adoption, après déclaration d'urgence, le 16 juin 2005 ;

Discussion les 13 à 16 juin 2005 et adoption, après déclaration d'urgence, le 16 juin 2005.

Assemblée nationale :

Projet de loi, adopté par le Sénat, n° 2381 ;

Rapport de MM. Serge Poignant et Luc-Marie Chatel, au nom de la commission des affaires économiques, n° 2429 ;

Avis de Mme Arlette Grosskost, au nom de la commission des lois, n° 2422 ;

Avis de M. Hervé Novelli, au nom de la commission des finances, n° 2431 ;

Discussion les 4 à 7 juillet 2005 et adoption (procédure d'examen simplifiée) le 7 juillet 2005.

Sénat :

Projet de loi, modifié par l'Assemblée nationale, n° 469 (2004-2005) ;

Rapport de M. Jean-Jacques Hyest, au nom de la commission mixte paritaire, n° 473 (2004-2005) ;

Discussion et adoption le 13 juillet 2005.

Assemblée nationale :

Rapport de MM. Serge Poignant et Luc-Marie Chatel, au nom de la commission mixte paritaire, n° 2464 ;

Discussion et adoption le 13 juillet 2005.

- Conseil constitutionnel :

Décision n° 2005-523 DC du 29 juillet 2005 publiée au Journal officiel de ce jour.

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"LEGIARTI000006399980", "@num": "19", "#text": "Loi n°2007-224 du 21 février 2007 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641099", "@nortexte": "DOMX0500204L", "@numtexte": "2007-224", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000006399981", "@num": "20", "#text": "Loi n°2007-224 du 21 février 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641099", "@nortexte": "DOMX0500204L", "@numtexte": "2007-224", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-21" }, { "@id": "JORFTEXT000000271094", "#text": "LOI2007-290", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance2007-329", "@sens": "cible", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000039347077", "@num": "3", "#text": "Décret n° 2007-431 du 25 mars 2007 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000018845665", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000019763984", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006262029", "@num": "1", "#text": "Décret n°2007-479 du 29 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000274640", "@nortexte": "PMEA0720025D", "@numtexte": "2007-479", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-29" }, { "@id": "JORFTEXT000000461639", "#text": "Décret2007-494", "@sens": "cible", "@cidtexte": "JORFTEXT000000461639", "@nortexte": "PMEA0720015D", "@numtexte": "2007-494", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-29" }, { "@id": "JORFTEXT000000618397", "#text": "Décret2007-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000618397", "@nortexte": "SANS0721142D", "@numtexte": "2007-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-19" }, { "@id": "LEGIARTI000006265473", "@num": "1", "#text": "Décret n°2007-986 du 15 mai 2007 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000463875", "@nortexte": "PMEC0753482D", "@numtexte": "2007-986", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "JORFTEXT000000463875", "#text": "Décret2007-986", "@sens": "cible", "@cidtexte": "JORFTEXT000000463875", "@nortexte": "PMEC0753482D", "@numtexte": "2007-986", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "JORFTEXT000000618447", "#text": "Décret2007-1267", "@sens": "cible", "@cidtexte": "JORFTEXT000000618447", "@nortexte": "ECEA0760899D", "@numtexte": "2007-1267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-24" }, { "@id": "JORFTEXT000000469915", "#text": "Décret2007-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000469915", "@nortexte": "MTST0760272D", "@numtexte": "2007-1323", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-07" }, { "@id": "JORFTEXT000017762334", "#text": "Arrêté du 27 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017762334", "@nortexte": "ECEA0774636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-27" }, { "@id": "JORFTEXT000017786326", "#text": "Décret n°2008-6 du 2 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017786326", "@nortexte": "IOCN0767278D", "@numtexte": "2008-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-02" }, { "@id": "LEGITEXT000017939020", "#text": "Décret n°2008-6 du 2 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017786326", "@nortexte": "IOCN0767278D", "@numtexte": "2008-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-02" }, { "@id": "JORFTEXT000017881320", "#text": "Arrêté du 9 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017881320", "@nortexte": "ECEA0774654A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-09" }, { "@id": "JORFARTI000017958091", "#text": "Observations du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017958090", "@nortexte": "CSCL0811186X", "@typelien": "CITATION", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000018438946", "#text": "Arrêté du 17 mars 2008 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000018438925", "#text": "Arrêté du 17 mars 2008 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437837", "@nortexte": "ECEA0803732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000034132476", "#text": "Arrêté du 17 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000034133221", "#text": "Arrêté du 17 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437837", "@nortexte": "ECEA0803732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "JORFTEXT000018437837", "#text": "Arrêté du 17 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018437837", "@nortexte": "ECEA0803732A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "JORFTEXT000018437858", "#text": "Arrêté du 17 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGITEXT000018887797", "#text": "Ordonnance n° 2008-507 du 30 mai 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018885189", "@nortexte": "ECEX0805383R", "@numtexte": "2008-507", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-05-30" }, { "@id": "JORFTEXT000018885189", "#text": "Ordonnance n°2008-507 du 30 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018885189", "@nortexte": "ECEX0805383R", "@numtexte": "2008-507", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-05-30" }, { "@id": "JORFARTI000019144562", "#text": "Avis n°2007-0857 du 22 octobre 2007 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019144559", "@nortexte": "ARTT0700130V", "@numtexte": "2007-0857", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2007-10-22" }, { "@id": "LEGITEXT000019200131", "#text": "Ordonnance n°2008-697 \n du 11 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019269941", "#text": "Arrêté du 22 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269941", "@nortexte": "ECEA0816758A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-22" }, { "@id": "LEGITEXT000019601975", "#text": "Décret n°2008-1051\n du 10 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019600365", "@nortexte": "ECEA0819895D", "@numtexte": "2008-1051", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-10" }, { "@id": "JORFTEXT000019600365", "#text": "Décret n°2008-1051 du 10 octobre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019600365", "@nortexte": "ECEA0819895D", "@numtexte": "2008-1051", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-10" }, { "@id": "LEGITEXT000020253112", "#text": "Décret n°2009-168 \n du 12 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020251672", "@nortexte": "SJSH0822414D", "@numtexte": "2009-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-12" }, { "@id": "LEGIARTI000020672215", "@num": "66", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 66 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "JORFARTI000020694605", "#text": "Arrêté du 11 mai 2009 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020694598", "@nortexte": "MTSS0906794A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-11" }, { "@id": "LEGITEXT000021263169", "#text": "Arrêté du 5 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021261756", "@nortexte": "ECEI0920151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-05" }, { "@id": "JORFTEXT000021261756", "#text": "Arrêté du 5 novembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021261756", "@nortexte": "ECEI0920151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-05" }, { "@id": "LEGITEXT000021628509", "#text": "Décret n°2009-1774\n du 30 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021573658", "@nortexte": "OMEO0920230D", "@numtexte": "2009-1774", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000021573658", "#text": "Décret n°2009-1774 du 30 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021573658", "@nortexte": "OMEO0920230D", "@numtexte": "2009-1774", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "KALIARTI000022017824", "@num": "2", "#text": "Actualisation de la convention - art. 2 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000022017816", "@nortexte": "ASET1050009M", "@numtexte": "81", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2009-07-08" }, { "@id": "LEGITEXT000023049810", "#text": "Décret n°2010-1356\n du 11 novembre 2010 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023036503", "@nortexte": "ECEI1025460D", "@numtexte": "2010-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-11" }, { "@id": "JORFTEXT000023036503", "#text": "Décret n°2010-1356 du 11 novembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023036503", "@nortexte": "ECEI1025460D", "@numtexte": "2010-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-11" }, { "@id": "JORFARTI000023161460", "#text": "Décision n°2010-74 QPC du 3 décembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023161459", "@nortexte": "CSCX1031066S", "@numtexte": "2010-74 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-12-03" }, { "@id": "LEGITEXT000024111100", "#text": "Arrêté du 24 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024110058", "@nortexte": "EFII1112337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-24" }, { "@id": "JORFTEXT000024110058", "#text": "Arrêté du 24 mai 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024110058", "@nortexte": "EFII1112337A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-24" }, { "@id": "LEGITEXT000024225133", "#text": "Décret n°2011-698\n du 20 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024223679", "@nortexte": "ETSS1025544D", "@numtexte": "2011-698", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-20" }, { "@id": "LEGITEXT000024224436", "#text": "Décret n°2011-699\n du 20 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024223704", "@nortexte": "ETSS1033753D", "@numtexte": "2011-699", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-20" }, { "@id": "LEGIARTI000028835490", "#text": "Arrêté du 23 juin 2011 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000024270152", "@nortexte": "ETSS1116725A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-23" }, { "@id": "LEGIARTI000026476571", "#text": "Arrêté du 23 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024270152", "@nortexte": "ETSS1116725A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-23" }, { "@id": "LEGIARTI000026476747", "#text": "Arrêté du 23 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024270152", "@nortexte": "ETSS1116725A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-23" }, { "@id": "LEGIARTI000032518801", "#text": "Arrêté du 23 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024270152", "@nortexte": "ETSS1116725A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-23" }, { "@id": "JORFARTI000024270173", "#text": "Arrêté du 23 juin 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024270152", "@nortexte": "ETSS1116725A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-23" }, { "@id": "LEGITEXT000024548188", "#text": "Décret n°2011-1091\n du 9 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024546634", "@nortexte": "EFII1109271D", "@numtexte": "2011-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-09" }, { "@id": "JORFTEXT000024546634", "#text": "Décret n°2011-1091 du 9 septembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024546634", "@nortexte": "EFII1109271D", "@numtexte": "2011-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-09" }, { "@id": "LEGITEXT000024664907", "#text": "Arrêté du 3 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024663096", "@nortexte": "EFII1125893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-03" }, { "@id": "JORFTEXT000024663096", "#text": "Arrêté du 3 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024663096", "@nortexte": "EFII1125893A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-03" }, { "@id": "LEGITEXT000025760275", "#text": "Décret n°2012-595\n du 27 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025757574", "@nortexte": "EFII1205858D", "@numtexte": "2012-595", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-27" }, { "@id": "JORFTEXT000025757574", "#text": "Décret n°2012-595 du 27 avril 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025757574", "@nortexte": "EFII1205858D", "@numtexte": "2012-595", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-27" }, { "@id": "LEGITEXT000026356992", "#text": "Décret n°2012-1034\n du 7 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026355244", "@nortexte": "AFSS1207034D", "@numtexte": "2012-1034", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-07" }, { "@id": "JORFTEXT000026355244", "#text": "Décret n°2012-1034 du 7 septembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026355244", "@nortexte": "AFSS1207034D", "@numtexte": "2012-1034", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-07" }, { "@id": "LEGITEXT000026789335", "#text": "Arrêté du 12 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026786510", "@nortexte": "ACTI1241815A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-12" }, { "@id": "JORFTEXT000026786510", "#text": "Arrêté du 12 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026786510", "@nortexte": "ACTI1241815A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-12" }, { "@id": "LEGITEXT000026865452", "#text": "Décret n°2012-1482\n du 27 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026855328", "@nortexte": "AFSS1238943D", "@numtexte": "2012-1482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-27" }, { "@id": "JORFTEXT000026855328", "#text": "Décret n°2012-1482 du 27 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026855328", "@nortexte": "AFSS1238943D", "@numtexte": "2012-1482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-27" }, { "@id": "LEGITEXT000028479534", "#text": "Décret n°2014-38\n du 16 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028478572", "@nortexte": "ETLL1303955D", "@numtexte": "2014-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-16" }, { "@id": "JORFTEXT000028478572", "#text": "Décret n°2014-38 du 16 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028478572", "@nortexte": "ETLL1303955D", "@numtexte": "2014-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-16" }, { "@id": "LEGIARTI000028942937", "@num": "Annexe", "#text": "Arrêté du 16 avril 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028939415", "@nortexte": "AFSS1409430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-16" }, { "@id": "JORFARTI000028939421", "#text": "Arrêté du 16 avril 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028939415", "@nortexte": "AFSS1409430A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-16" }, { "@id": "JORFARTI000030921573", "#text": "DÉCISION n°2015-256 L du 21 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030921572", "@nortexte": "CSCX1517908S", "@numtexte": "2015-256 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-21" }, { "@id": "LEGITEXT000031185142", "#text": "DÉCRET n°2015-1157 du 17 septembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031183558", "@nortexte": "EINC1520254D", "@numtexte": "2015-1157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-09-17" }, { "@id": "JORFTEXT000031183558", "#text": "DÉCRET n°2015-1157 du 17 septembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031183558", "@nortexte": "EINC1520254D", "@numtexte": "2015-1157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-09-17" }, { "@id": "LEGITEXT000031347265", "#text": "DÉCRET n°2015-1311 du 19 octobre 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345818", "@nortexte": "EINI1424608D", "@numtexte": "2015-1311", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-19" }, { "@id": "JORFTEXT000031345818", "#text": "DÉCRET n°2015-1311 du 19 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031345818", "@nortexte": "EINI1424608D", "@numtexte": "2015-1311", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-19" }, { "@id": "LEGITEXT000034130389", "#text": "Arrêté du 23 janvier 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034128433", "@nortexte": "ECFI1700916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-23" }, { "@id": "JORFTEXT000034128433", "#text": "Arrêté du 23 janvier 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034128433", "@nortexte": "ECFI1700916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-01-23" }, { "@id": "JORFARTI000035551118", "#text": "Arrêté du 5 septembre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035551113", "@nortexte": "SSAS1725119A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-05" }, { "@id": "JORFARTI000037637262", "#text": "Décision n°2018-277 L du 22 novembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037637261", "@nortexte": "CSCX1832076S", "@numtexte": "2018-277 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-11-22" }, { "@id": "LEGITEXT000038079313", "#text": "Décret n°2019-56 du 30 janvier 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038074192", "@nortexte": "ECOI1813566D", "@numtexte": "2019-56", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-30" }, { "@id": "JORFTEXT000038074192", "#text": "Décret n°2019-56 du 30 janvier 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038074192", "@nortexte": "ECOI1813566D", "@numtexte": "2019-56", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-01-30" }, { "@id": "JORFARTI000038409924", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038409923", "@nortexte": "ECOC1906507P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000038859468", "#text": "Arrêté du 1er juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038858500", "@nortexte": "ECOI1918683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-01" }, { "@id": "JORFTEXT000038858500", "#text": "Arrêté du 1er juillet 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038858500", "@nortexte": "ECOI1918683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-07-01" }, { "@id": "LEGITEXT000041610820", "#text": "Arrêté du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041606111", "@nortexte": "ECOI2002447A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-05" }, { "@id": "JORFTEXT000041606111", "#text": "Arrêté du 5 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041606111", "@nortexte": "ECOI2002447A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-05" }, { "@id": "JORFTEXT000041654129", "#text": "Arrêté du 5 février 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000041654129", "@nortexte": "ECOI2002449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-05" }, { "@id": "LEGITEXT000042082672", "#text": "Arrêté du 2 juillet 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042079811", "@nortexte": "ECOI2016605A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-02" }, { "@id": "JORFTEXT000042079811", "#text": "Arrêté du 2 juillet 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042079811", "@nortexte": "ECOI2016605A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-02" }, { "@id": "JORFTEXT000046503219", "#text": "Arrêté du 21 octobre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046503219", "@nortexte": "ECOI2218040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-21" }, { "@id": "JORFARTI000047358008", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047358007", "@nortexte": "ECOI2234224P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298561", "@num": "49 septies YJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307948", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304187", "@num": "244 quater G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303941", "@num": "244 quater O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303942", "@num": "244 quater O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029946665", "@num": "L223-30", "#text": "Code de commerce - art. L223-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799345", "@num": "L223-30", "#text": "Code de commerce - art. L223-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019200501", "@num": "L912-1-1", "#text": "Code de commerce - art. L912-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219183", "@num": "L121-4", "#text": "Code de commerce. - art. L121-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223241", "@num": "L223-30", "#text": "Code de commerce. - art. L223-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006232280", "@num": "L442-2", "#text": "Code de commerce. - art. L442-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912962", "@num": "R4127-87", "#text": "Code de la santé publique - art. R4127-87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743174", "@num": "L412-8", "#text": "Code de la sécurité sociale. - art. L412-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743666", "@num": "L622-8", "#text": "Code de la sécurité sociale. - art. L622-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743702", "@num": "L633-10", "#text": "Code de la sécurité sociale. - art. L633-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743781", "@num": "L642-2-1", "#text": "Code de la sécurité sociale. - art. L642-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743806", "@num": "L644-2", "#text": "Code de la sécurité sociale. - art. L644-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902049", "@num": "L2324-25", "#text": "Code du travail - art. L2324-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902116", "@num": "L2327-10", "#text": "Code du travail - art. L2327-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902141", "@num": "L2333-3", "#text": "Code du travail - art. L2333-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649157", "@num": "L423-16", "#text": "Code du travail - art. L423-16 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649165", "@num": "L423-18", "#text": "Code du travail - art. L423-18 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649794", "@num": "L433-12", "#text": "Code du travail - art. L433-12 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649799", "@num": "L433-13", "#text": "Code du travail - art. L433-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649287", "@num": "L435-4", "#text": "Code du travail - art. L435-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649338", "@num": "L439-3", "#text": "Code du travail - art. 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\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2005-523 DC du 29 juillet 2005 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 2 août 2005.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Dominique de Villepin

Le ministre de l'emploi, de la cohésion sociale

et du logement,

Jean-Louis Borloo

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le garde des sceaux, ministre de la justice,

Pascal Clément

Le ministre des transports, de l'équipement,

du tourisme et de la mer,

Dominique Perben

Le ministre de l'agriculture et de la pêche,

Dominique Bussereau

Le ministre des petites et moyennes entreprises,

du commerce, de l'artisanat

et des professions libérales,

Renaud Dutreil

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre délégué à l'emploi, au travail

et à l'insertion professionnelle des jeunes,

Gérard Larcher

Le ministre délégué à l'industrie,

François Loos

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