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Yes, but it's not an obligation for the company.
Yes, students preparing a higher education diploma through apprenticeship are subject to the CVEC pursuant to Article L.841-5 of the Education Code, which stipulates that "the contribution is due each year by students when they register for initial training in a higher education institution" and that apprenticeship is one of the modalities of initial training.
Furthermore, the CVEC is a tax which cannot be assimilated to a registration fee or a royalty.
Students enrolled on a vocational training contract are part of continuing education and training and are not subject to this tax.