{ "article": { "LEGIARTI000006230388": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006230388", "URL": "article/LEGI/ARTI/00/00/06/23/03/LEGIARTI000006230388.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X242L008AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 439", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282195", "@num": "439", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 439 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000048539791", "@num": "19-9", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539796", "@num": "5", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006314556", "@num": "7", "#text": "Loi n°94-1 du 3 janvier 1994 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727529", "@nortexte": "JUSX9300077L", "@numtexte": "94-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-03" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000048539801", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000022513271", "@num": "14", "#text": "LOI n°2010-853\n du 23 juillet 2010 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048539531", "@num": "L244-1", "#text": "Code de commerce - art. L244-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539508", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539499", "@num": "L612-4", "#text": "Code de commerce - art. L612-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539492", "@num": "L712-6", "#text": "Code de commerce - art. L712-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517386", "@num": "19 ter", "#text": "Code de l'artisanat - art. 19 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362510", "@num": "L312-5", "#text": "Code de l'artisanat - art. L312-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745651", "@num": "L931-27", "#text": "Code de la sécurité sociale. - art. L931-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018997711", "@num": "L328-3", "#text": "Code des assurances - art. L328-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161304", "@fin": "2999-01-01", "#text": "Section 2 : Des infractions relatives à la direction et à l'administration", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146062", "@fin": "2999-01-01", "#text": "Chapitre II : Des infractions concernant les sociétés anonymes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133178", "@fin": "2999-01-01", "#text": "TITRE IV : Dispositions pénales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230388", "@fin": "2002-01-01", "@num": "L242-8", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006230389", "@fin": "2999-01-01", "@num": "L242-8", "@etat": "VIGUEUR", "@debut": "2002-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est puni d'une amende de 60000 F le fait, pour le président, les administrateurs ou les directeurs généraux d'une société anonyme, de ne pas, pour chaque exercice, dresser l'inventaire et établir des comptes annuels et un rapport de gestion.
\n
" } }, "LEGIARTI000006230590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L244-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006230590", "URL": "article/LEGI/ARTI/00/00/06/23/05/LEGIARTI000006230590.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X244L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006282586", "@num": "464-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 464-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006493625", "@num": "14", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006230604", "@num": "L244-4", "#text": "Code de commerce - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L242-1 à L242-6, L242-8, L242-17 à L242-29, L242-20, L242-26", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230474", "@num": "L242-20", "#text": "Code de commerce. - art. L242-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230509", "@num": "L242-26", "#text": "Code de commerce. - art. L242-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146064", "@fin": "2999-01-01", "#text": "Chapitre IV : Des infractions concernant les sociétés par actions simplifiées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133178", "@fin": "2999-01-01", "#text": "TITRE IV : Dispositions pénales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230590", "@fin": "2011-05-19", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041569", "@fin": "2012-03-24", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559655", "@fin": "2024-01-01", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539531", "@fin": "2999-01-01", "@num": "L244-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles L. 242-1 à L. 242-6, L. 242-8, L. 242-17 à L. 242-29 s'appliquent aux sociétés par actions simplifiées.
\n
Les peines prévues pour le président, les administrateurs ou les directeurs généraux des sociétés anonymes sont applicables au président et aux dirigeants des sociétés par actions simplifiées.
\n
Les articles L. 242-20, L. 242-26, et L. 242-27 s'appliquent aux commissaires aux comptes des sociétés par actions simplifiées.
" } }, "LEGIARTI000006235073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006235073", "URL": "article/LEGI/ARTI/00/00/06/23/50/LEGIARTI000006235073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X612L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048535548", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244112", "@num": "L936-3", "#text": "Code de commerce - art. L936-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244117", "@num": "L936-4", "#text": "Code de commerce - art. L936-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244895", "@num": "L946-3", "#text": "Code de commerce - art. L946-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244920", "@num": "L946-4", "#text": "Code de commerce - art. L946-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025883370", "@num": "R612-1", "#text": "Code de commerce - art. 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Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 225-219 qui exercent leurs fonctions dans les conditions prévues par le livre II, titres Ier et II, sous réserve des règles qui leur sont propres. Les dispositions de l'article L. 242-27 sont applicables.
\n
Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale, lorsqu'elles ne font pas appel à des commissaires aux comptes inscrits, cette obligation peut être satisfaite par le recours aux services d'un organisme agréé selon les dispositions de l'article L. 527-1 du code rural. Les conditions d'application de cette disposition seront précisées par décret en Conseil d'Etat.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
Les dispositions des articles L. 242-25 et L. 242-28 sont également applicables à ces dirigeants.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
" } }, "LEGIARTI000006235074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006235074", "URL": "article/LEGI/ARTI/00/00/06/23/50/LEGIARTI000006235074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X612L001AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281066", "@num": "L313-18-4", "#text": "Code de la construction et de l'habitation. - art. L313-18-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809079", "@num": "L313-8", "#text": "Code de la construction et de l'habitation. - art. L313-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907405", "@num": "R6331-62", "#text": "Code du travail - art. R6331-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148329", "@num": "L213-15", "#text": "Code monétaire et financier - art. L213-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278737", "@num": "L452-2", "#text": "Code monétaire et financier - art. L452-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006589160", "@num": "R221-31", "#text": "Code rural - art. R221-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L527-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146094", "@fin": "2006-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133193", "@fin": "2006-01-01", "#text": "TITRE Ier : De la prévention et du règlement amiable des difficultés des entreprises (en vigueur jusqu'au 1er janvier 2006)", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235073", "@fin": "2003-08-02", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235074", "@fin": "2006-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235075", "@fin": "2006-10-06", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235076", "@fin": "2009-04-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148511", "@fin": "2010-04-08", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022233488", "@fin": "2019-05-24", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2010-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610679", "@fin": "2024-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539508", "@fin": "2999-01-01", "@num": "L612-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 822-1 qui exercent leurs fonctions dans les conditions prévues par le livre II, titres Ier et II, sous réserve des règles qui leur sont propres. Les dispositions de l'article L. 242-27 sont applicables.
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Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale, lorsqu'elles ne font pas appel à des commissaires aux comptes inscrits, cette obligation peut être satisfaite par le recours aux services d'un organisme agréé selon les dispositions de l'article L. 527-1 du code rural. Les conditions d'application de cette disposition seront précisées par décret en Conseil d'Etat.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
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Les dispositions des articles L. 242-25 et L. 242-28 sont également applicables à ces dirigeants.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
" } }, "LEGIARTI000006239747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L712-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-09", "DATE_DEBUT": "2005-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006239747", "URL": "article/LEGI/ARTI/00/00/06/23/97/LEGIARTI000006239747.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X712L006AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006522879", "@num": "64", "#text": "Loi n°2005-882 du 2 août 2005 - art. 64 () JORF 3 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000020164361", "@num": "A712-37", "#text": "Code de commerce - art. A712-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023160910", "@num": "R712-15-1", "#text": "Code de commerce - art. R712-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039653631", "@num": "R712-7", "#text": "Code de commerce - art. R712-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-219, L242-8, annexe", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226099", "@num": "L225-219", "#text": "Code de commerce. - art. L225-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146126", "@fin": "2006-06-09", "#text": "Chapitre II : De l'administration des établissements du réseau des chambres de commerce et d'industrie", "@debut": "2005-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133203", "@fin": "2006-06-09", "#text": "TITRE Ier : Du réseau des chambres de commerce et d'industrie", "@debut": "2005-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113744", "@fin": "2006-06-09", "#text": "LIVRE VII : De l'organisation du commerce", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239747", "@fin": "2006-06-09", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239748", "@fin": "2010-07-25", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2006-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022516973", "@fin": "2019-05-24", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610656", "@fin": "2020-01-01", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038636240", "@fin": "2024-01-01", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539492", "@fin": "2999-01-01", "@num": "L712-6", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements de réseau sont tenus de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 225-219, qui exercent leurs fonctions dans les conditions prévues par les dispositions du livre II sous réserve des règles qui leur sont propres.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
" } }, "LEGIARTI000006239748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L712-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-25", "DATE_DEBUT": "2006-06-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006239748", "URL": "article/LEGI/ARTI/00/00/06/23/97/LEGIARTI000006239748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X712L006AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006252028", "@num": "2", "#text": "Ordonnance n°2006-673 du 8 juin 2006 - art. 2 (V) JORF 9 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000460012", "@nortexte": "JUSX0600063R", "@numtexte": "2006-673", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-06-08" }, { "@id": "LEGIARTI000020164361", "@num": "A712-37", "#text": "Code de commerce - art. A712-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023160910", "@num": "R712-15-1", "#text": "Code de commerce - art. R712-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039653631", "@num": "R712-7", "#text": "Code de commerce - art. R712-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L822-1, L242-8, annexe", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce. - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146198", "@fin": "2999-01-01", "#text": "Chapitre II : De l'administration des établissements du réseau des chambres de commerce et d'industrie", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133222", "@fin": "2999-01-01", "#text": "TITRE Ier : Du réseau des chambres de commerce et d'industrie.", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113745", "@fin": "2999-01-01", "#text": "LIVRE VII : Des juridictions commerciales et de l'organisation du commerce.", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239747", "@fin": "2006-06-09", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239748", "@fin": "2010-07-25", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2006-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022516973", "@fin": "2019-05-24", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610656", "@fin": "2020-01-01", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038636240", "@fin": "2024-01-01", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539492", "@fin": "2999-01-01", "@num": "L712-6", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements de réseau sont tenus de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 822-1, qui exercent leurs fonctions dans les conditions prévues par les dispositions du livre II sous réserve des règles qui leur sont propres.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
" } }, "LEGIARTI000006239885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L712-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-03", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006239885", "URL": "article/LEGI/ARTI/00/00/06/23/98/LEGIARTI000006239885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X712L003AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 32 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301760", "@num": "32 bis", "#text": "Loi n°84-148 du 1 mars 1984 - art. 32 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006522879", "@num": "64", "#text": "Loi n°2005-882 du 2 août 2005 - art. 64 () JORF 3 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "TRANSFERT", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006226099", "@num": "L225-219", "#text": "Code de commerce. - art. L225-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce. - art. L242-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230522", "@num": "L242-27", "#text": "Code de commerce. - art. L242-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce. - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239765", "@num": "L711-1", "#text": "Code de commerce. - art. L711-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239865", "@num": "L712-2", "#text": "Code de commerce. - art. L712-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239747", "@num": "L712-6", "#text": "Code de commerce. - art. L712-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239748", "@num": "L712-6", "#text": "Code de commerce. - art. L712-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146128", "@fin": "2005-08-03", "#text": "Chapitre II : De l'administration financière.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133204", "@fin": "2005-08-03", "#text": "TITRE Ier : Des chambres de commerce et d'industrie", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113744", "@fin": "2006-06-09", "#text": "LIVRE VII : De l'organisation du commerce", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006239885", "@fin": "2005-08-03", "@num": "L712-3", "@etat": "TRANSFERE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239886", "@fin": "2006-06-09", "@num": "L712-3", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006239887", "@fin": "2010-07-25", "@num": "L712-3", "@etat": "ABROGE", "@debut": "2006-06-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les chambres de commerce et d'industrie visées à l'article L. 711-1, les chambres régionales de commerce et d'industrie, les groupements inter consulaires, l'assemblée des chambres françaises de commerce et d'industrie sont tenus de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 225-219, qui exercent leurs fonctions dans les conditions prévues par les dispositions du livre II sous réserve des règles qui leur sont propres.
\n
Les dispositions de l'article L. 242-27 leur sont applicables.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe. Les dispositions des articles L. 242-25 et L. 242-28 leur sont également applicables.
" } }, "LEGIARTI000006275340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006275340", "URL": "article/LEGI/ARTI/00/00/06/27/53/LEGIARTI000006275340.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACEDDXXXXXX005AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006528399", "@num": "1", "#text": "Ordonnance n°2000-912 du 18 septembre 2000 - art. 1 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006226099", "@num": "L225-219", "#text": "Code de commerce. - art. L225-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce. - art. L242-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230522", "@num": "L242-27", "#text": "Code de commerce. - art. L242-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce. - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874956", "@nor": "ECOX8700093L", "@num": "87-571", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874956", "@c_titre_court": "LOI n° 87-571 du 23 juillet 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "1987-07-24", "@id_txt": "LEGITEXT000006069014", "@c_titre_court": "Loi n° 87-571 du 23 juillet 1987" } ], "@date_publi": "1987-07-24", "@date_signature": "1987-07-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275339", "@fin": "2000-09-21", "@num": "5", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006275340", "@fin": "2019-05-24", "@num": "5", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610596", "@fin": "2024-01-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539796", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686867", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-(paragraphe modificateur).
\n
II.-Les établissements d'utilité publique autorisés à recevoir des versements pour le compte d'oeuvres ou d'organismes mentionnés au 1 de l'article 238 bis du code général des impôts, ainsi que les oeuvres et organismes qui reçoivent des versements par l'intermédiaire de ces établissements, doivent établir des comptes annuels selon les principes définis au code de commerce.
\n
Les peines prévues par l'article L. 242-8 du code de commerce précité sont applicables aux dirigeants des personnes morales visées à l'alinéa précédent qui n'auront pas établi les comptes annuels précités.
\n
Les établissements d'utilité publique visés au premier alinéa du présent paragraphe sont tenus de nommer au moins un commissaire aux comptes et un suppléant, choisis sur la liste mentionnée à l'article L. 225-219 du code de commerce précité, qui exercent leurs fonctions dans les conditions prévues par ladite loi sous réserve des règles qui sont propres à ces établissements. Les dispositions de l'article L. 242-27 du code de commerce précité sont applicables aux commissaires aux comptes ainsi nommés ; les dispositions des articles L. 242-25 et L. 242-28 du même code sont applicables aux dirigeants de ces établissements.
\n
L'autorisation accordée aux établissements d'utilité publique de recevoir des versements pour le compte d'oeuvres ou d'organismes est rapportée par décret en Conseil d'Etat en cas de non-observation de l'obligation d'établir des comptes annuels ou de nommer au moins un commissaire aux comptes.
" } }, "LEGIARTI000006282195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "439", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-09-21", "DATE_DEBUT": "1994-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006282195", "URL": "article/LEGI/ARTI/00/00/06/28/21/LEGIARTI000006282195.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEAAXXXXXX439AAXXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 460", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 62 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006491860", "@num": "322", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 322 (V) JORF 23 décembre 1992 en vigueur le 1er mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 art. 4 JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133363", "@fin": "2000-09-21", "#text": "Section 2 : Infractions relatives à la direction et à l'administration des sociétés anonymes.", "@debut": "1967-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114056", "@fin": "2000-09-21", "#text": "Chapitre 2 : Infractions concernant les sociétés par actions", "@debut": "1967-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083749", "@fin": "2000-09-21", "#text": "Titre 2 : Dispositions pénales", "@debut": "1966-07-26" } ] }, "@cid": "JORFTEXT000000692245", "@num": "66-537", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°66-537 du 24 juillet 1966 SUR LES SOCIETES COMMERCIALES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000692245", "@c_titre_court": "Loi n°66-537 du 24 juillet 1966" }, { "@fin": "2001-01-01", "#text": "Loi n°66-537 du 24 juillet 1966 sur les sociétés commerciales", "@debut": "1964-04-01", "@id_txt": "LEGITEXT000006068288", "@c_titre_court": "Loi n°66-537 du 24 juillet 1966" } ], "@date_publi": "1966-07-26", "@date_signature": "1966-07-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006282191", "@fin": "1983-05-03", "@num": "439", "@etat": "MODIFIE", "@debut": "1978-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006282192", "@fin": "1985-03-01", "@num": "439", "@etat": "MODIFIE", "@debut": "1983-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006282193", "@fin": "1989-08-04", "@num": "439", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006282194", "@fin": "1994-03-01", "@num": "439", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006282195", "@fin": "2000-09-21", "@num": "439", "@etat": "ABROGE", "@debut": "1994-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Seront punis d'une amende de 60.000 F [*sanctions pénales*] le président, les administrateurs ou les directeurs généraux d'une société anonyme :
\n ---1° qui n'auront pas, pour chaque exercice, dressé l'inventaire, établi des comptes annuels et un rapport de gestion.
\n ---2° et 3° (abrogés).
" } }, "LEGIARTI000006314556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-07-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006314556", "URL": "article/LEGI/ARTI/00/00/06/31/45/LEGIARTI000006314556.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEDSXXXXXX007AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000727529", "#text": "Loi 94-1 1994-01-03 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000727529", "@nortexte": "JUSX9300077L", "@numtexte": "94-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-03" }, { "@id": "LEGIARTI000006528409", "@num": "3", "#text": "Ordonnance n°2000-912 du 18 septembre 2000 - art. 3 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006386587", "@num": "75", "#text": "Loi n°2001-616 du 11 juillet 2001 - art. 75 (V) JORF 13 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000407771", "@nortexte": "INTX0000187L", "@numtexte": "2001-616", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-11" }, { "@id": "LEGIARTI000006230469", "@num": "L242-18", "#text": "Code de commerce. - art. L242-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230522", "@num": "L242-27", "#text": "Code de commerce. - art. L242-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce. - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000727529", "@nor": "JUSX9300077L", "@num": "94-1", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 94-1 du 3 janvier 1994 instituant la société par actions simplifiée (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000727529", "@c_titre_court": "Loi n°94-1 du 3 janvier 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1 du 3 janvier 1994 instituant la société par actions simplifiée", "@debut": "1994-01-04", "@id_txt": "LEGITEXT000006082798", "@c_titre_court": "Loi n° 94-1 du 3 janvier 1994" } ], "@date_publi": "1994-01-04", "@date_signature": "1994-01-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314554", "@fin": "1996-07-09", "@num": "7", "@etat": "MODIFIE", "@debut": "1994-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314555", "@fin": "2000-09-21", "@num": "7", "@etat": "MODIFIE", "@debut": "1996-07-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314556", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2001-07-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les articles L. 242-8, L. 242-18, L. 242-27 et L. 242-28 du code de commerce sont applicables aux territoires d'outre-mer et à Mayotte.
\n
II. La présente loi est applicable aux territoires d'outre-mer et à Mayotte à l'exception de son article 4.
" } }, "LEGIARTI000006477105": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-04", "DATE_DEBUT": "2002-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006477105", "URL": "article/LEGI/ARTI/00/00/06/47/71/LEGIARTI000006477105.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACEDDXXXXXX019AJXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874956", "#text": "Loi 87-571 1987-07-23 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006493938", "@num": "8", "#text": "Décret n°91-1005 du 30 septembre 1991 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344374", "@nortexte": "INTA9100400D", "@numtexte": "91-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-30" }, { "@id": "JORFTEXT000000769536", "#text": "Loi 2002-5 2002-01-04 art. 29 1° JORF 5 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000769536", "@nortexte": "MCCX0000178L", "@numtexte": "2002-5", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-04" }, { "@id": "LEGIARTI000006226099", "@num": "L225-219", "#text": "Code de commerce. - art. L225-219 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce. - art. L242-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230522", "@num": "L242-27", "#text": "Code de commerce. - art. L242-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce. - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874956", "@nor": "ECOX8700093L", "@num": "87-571", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874956", "@c_titre_court": "LOI n° 87-571 du 23 juillet 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "1987-07-24", "@id_txt": "LEGITEXT000006069014", "@c_titre_court": "Loi n° 87-571 du 23 juillet 1987" } ], "@date_publi": "1987-07-24", "@date_signature": "1987-07-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006477104", "@fin": "2002-01-04", "@num": "19-9", "@etat": "MODIFIE", "@debut": "1990-07-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006477105", "@fin": "2003-08-04", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2002-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026785042", "@fin": "2016-06-17", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2003-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258985", "@fin": "2019-05-24", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610592", "@fin": "2024-01-01", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539791", "@fin": "2999-01-01", "@num": "19-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fondations d'entreprise établissent chaque année un bilan, un compte de résultats et une annexe. Elles nomment au moins un commissaire aux comptes et un suppléant, choisis sur la liste mentionnée à l'article L. 225-219 du code de commerce, qui exercent leurs fonctions dans les conditions prévues par cette loi ; les dispositions de l'article L. 242-27 du code précité leur sont applicables. Les peines prévues par l'article L. 242-8 du même code sont applicables au président et aux membres des conseils de fondations d'entreprise qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe. Les dispositions des articles L. 242-25 et L. 242-28 du même code leur sont également applicables.
\n
Le commissaire aux comptes peut appeler l'attention du président ou des membres du conseil de la fondation d'entreprise sur tout fait de nature à compromettre la continuité de l'activité qu'il a relevé au cours de sa mission ; il peut demander au conseil d'administration d'en délibérer ; il assiste à la réunion ; en cas d'inobservation de ces dispositions ou si, en dépit des décisions prises, il constate que la continuité de l'activité reste compromise, le commissaire aux comptes établit un rapport spécial qu'il adresse à l'autorité administrative.
" } }, "LEGIARTI000006745650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-24", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006745650", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745650.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L27AXXAA" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757948", "@num": "18", "#text": "Loi n°94-678 du 8 août 1994 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006757938", "@num": "9", "#text": "Loi n°94-678 du 8 août 1994 - art. 9 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006528409", "@num": "3", "#text": "Ordonnance n°2000-912 du 18 septembre 2000 - art. 3 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006230346", "@num": "L242-2", "#text": "Code de commerce. - art. L242-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce. - art. L242-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce. - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230373", "@num": "L242-6", "#text": "Code de commerce. - art. L242-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438909", "@num": "L922-8", "#text": "Code de la sécurité sociale. - art. L922-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172869", "@fin": "2006-06-24", "#text": "Section 9 : Sanctions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156292", "@fin": "2006-06-24", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141701", "@fin": "2006-12-31", "#text": "Titre 3 : Institutions de prévoyance et opérations de ces institutions", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126919", "@fin": "2006-12-31", "#text": "Livre 9 : Dispositions relatives à la protection sociale complémentaire des salariés et aux institutions à caractère paritaire", "@debut": "1994-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745650", "@fin": "2006-06-24", "@num": "L931-27", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006745651", "@fin": "2999-01-01", "@num": "L931-27", "@etat": "VIGUEUR", "@debut": "2006-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article L. 242-2 , des 2°, 3° et 4° de l'article L. 242-6 , des articles L. 242-8, L. 242-25 et L. 242-28 du code de commerce sont applicables aux dirigeants des institutions de prévoyance.
\n
" } }, "LEGIARTI000006745651": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L931-27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006745651", "URL": "article/LEGI/ARTI/00/00/06/74/56/LEGIARTI000006745651.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X931L27AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006250150", "@num": "3", "#text": "Ordonnance n°2006-344 du 23 mars 2006 - art. 3 () JORF 24 mars 2006 en vigueur le 24 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456741", "@nortexte": "ECOX0600006R", "@numtexte": "2006-344", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGIARTI000006230346", "@num": "L242-2", "#text": "Code de commerce - art. L242-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce - art. L242-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230373", "@num": "L242-6", "#text": "Code de commerce - art. L242-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438909", "@num": "L922-8", "#text": "Code de la sécurité sociale. - art. L922-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172998", "@fin": "2999-01-01", "#text": "Section 9 : Sanctions", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156357", "@fin": "2999-01-01", "#text": "Chapitre 1 : Institutions de prévoyance", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141708", "@fin": "2999-01-01", "#text": "Titre III : Institutions de prévoyance et opérations de ces institutions", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126923", "@fin": "2999-01-01", "#text": "Livre IX : Dispositions relatives à la protection sociale complémentaire et supplémentaire des salariés et non salariés et aux institutions à caractère paritaire", "@debut": "2006-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006745650", "@fin": "2006-06-24", "@num": "L931-27", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006745651", "@fin": "2999-01-01", "@num": "L931-27", "@etat": "VIGUEUR", "@debut": "2006-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article L. 242-2, des 2°, 3° et 4° de l'article L. 242-6, des articles L. 242-8, L. 242-25 et L. 242-28 du code de commerce sont applicables aux dirigeants des institutions de prévoyance.
\n
" } }, "LEGIARTI000018997711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L328-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000018997711", "URL": "article/LEGI/ARTI/00/00/18/99/77/LEGIARTI000018997711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018983719", "@num": "2", "#text": "Ordonnance n°2008-556\n du 13 juin 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000018981969", "@nortexte": "ECET0807926R", "@numtexte": "2008-556", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-06-13" }, { "@id": "LEGIARTI000006230346", "@num": "L242-2", "#text": "Code de commerce - art. L242-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce - art. L242-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce - art. L242-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230373", "@num": "L242-6", "#text": "Code de commerce - art. L242-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798594", "@num": "L328-12", "#text": "Code des assurances - art. L328-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798514", "@num": "L328-4", "#text": "Code des assurances - art. L328-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798548", "@num": "L328-7", "#text": "Code des assurances - art. L328-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-06-14 art. 38", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006157713", "@fin": "2999-01-01", "#text": "Chapitre VIII : Sanctions.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142837", "@fin": "2999-01-01", "#text": "Titre II : Régime administratif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128455", "@fin": "2999-01-01", "#text": "Livre III : Les entreprises.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107964", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1976-07-16" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006798503", "@fin": "1994-07-01", "@num": "L328-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006798504", "@fin": "2000-09-21", "@num": "L328-3", "@etat": "MODIFIE", "@debut": "1994-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006798505", "@fin": "2008-06-15", "@num": "L328-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018997711", "@fin": "2999-01-01", "@num": "L328-3", "@etat": "VIGUEUR", "@debut": "2008-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles L. 242-2, L. 242-6 (2° à 4°), L. 242-8, L. 242-25 et L. 242-28 du code de commerce sont applicables aux entreprises d'assurance, même lorsqu'elles n'en relèvent pas de plein droit.

Les dispositions qui précèdent s'appliquent aux entreprises de réassurance.

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I.-Le fonds de dotation est une personne morale de droit privé à but non lucratif qui reçoit et gère, en les capitalisant, des biens et droits de toute nature qui lui sont apportés à titre gratuit et irrévocable et utilise les revenus de la capitalisation en vue de la réalisation d'une œuvre ou d'une mission d'intérêt général ou les redistribue pour assister une personne morale à but non lucratif dans l'accomplissement de ses œuvres et de ses missions d'intérêt général.

Le fonds de dotation est créé par une ou plusieurs personnes physiques ou morales pour une durée déterminée ou indéterminée.

II.-Le fonds de dotation est déclaré à la préfecture du département dans le ressort duquel il a son siège social. Cette déclaration est assortie du dépôt de ses statuts.

Le fonds de dotation jouit de la personnalité morale à compter de la date de publication au Journal officiel de la déclaration faite à la préfecture.

Les modifications des statuts du fonds sont déclarées et rendues publiques selon les mêmes modalités ; elles ne sont opposables aux tiers qu'à compter de leur publication.

Toute personne a droit de prendre connaissance, sans déplacement, des statuts du fonds de dotation et peut s'en faire délivrer, à ses frais, une copie ou un extrait.

III.-Le fonds de dotation est constitué par les dotations en capital qui lui sont apportées auxquelles s'ajoutent les dons et legs qui lui sont consentis.L'article 910 du code civil n'est pas applicable à ces libéralités.

Le ou les fondateurs peuvent apporter une dotation initiale au fonds.

Aucun fonds public, de quelque nature qu'il soit, ne peut être versé à un fonds de dotation. Il peut être dérogé à cette interdiction, à titre exceptionnel, pour une œuvre ou un programme d'actions déterminé, au regard de son importance ou de sa particularité. Les dérogations sont accordées par arrêté conjoint des ministres chargés de l'économie et du budget.

Les ressources du fonds sont constituées des revenus de ses dotations, des produits des activités autorisées par les statuts et des produits des rétributions pour service rendu.

Le fonds peut faire appel à la générosité publique après autorisation administrative dont les modalités sont fixées par décret. Les dons issus de la générosité publique peuvent être joints à la dotation en capital du fonds de dotation.

Le fonds de dotation dispose librement de ses ressources dans la limite de son objet social.

Il ne peut disposer des dotations en capital dont il bénéficie ni les consommer et ne peut utiliser que les revenus issus de celles-ci.

Toutefois, par dérogation aux dispositions du premier alinéa du I et de l'alinéa précédent, les statuts peuvent fixer les conditions dans lesquelles la dotation en capital peut être consommée.

Les modalités de gestion financière du fonds de dotation sont fixées par décret en Conseil d'Etat.

IV.-Un legs peut être fait au profit d'un fonds de dotation qui n'existe pas au jour de l'ouverture de la succession à condition qu'il acquière la personnalité morale dans l'année suivant l'ouverture de celle-ci. Dans ce cas, la personnalité morale du fonds de dotation rétroagit au jour de l'ouverture de la succession.

A défaut de désignation par le testateur des personnes chargées de constituer le fonds de dotation, il est procédé à cette constitution par une fondation reconnue d'utilité publique, un fonds de dotation ou une association reconnue d'utilité publique. Pour l'accomplissement des formalités de constitution du fonds, les personnes chargées de cette mission ou le fonds de dotation désigné à cet effet ont la saisine sur les meubles et immeubles légués. Ils disposent à leur égard d'un pouvoir d'administration, à moins que le testateur ne leur ait conféré des pouvoirs plus étendus.

V.-Le fonds de dotation est administré par un conseil d'administration qui comprend au minimum trois membres nommés, la première fois, par le ou les fondateurs.

Les statuts déterminent la composition ainsi que les conditions de nomination et de renouvellement du conseil d'administration.

VI.-Le fonds de dotation établit chaque année des comptes qui comprennent au moins un bilan et un compte de résultat. Ces comptes sont publiés au plus tard dans un délai de six mois suivant l'expiration de l'exercice. Le fonds nomme au moins un commissaire aux comptes et un suppléant, choisis sur la liste mentionnée à l'article L. 822-1 du code de commerce, dès lors que le montant total de ses ressources dépasse 10 000 euros en fin d'exercice.

Le fonds de dotation alimenté par des dons issus de la générosité du public établit chaque année des comptes qui comprennent un bilan, un compte de résultat et une annexe.L'annexe comporte le compte d'emploi annuel des ressources collectées auprès du public.

Les peines prévues par l'article L. 242-8 du même code sont applicables au président et aux membres du conseil d'administration du fonds de dotation qui ne produisent pas, chaque année, des comptes dans les conditions prévues au premier alinéa du présent VI.L'article L. 820-4 du même code leur est également applicable.

Lorsque le commissaire aux comptes relève, à l'occasion de l'exercice de sa mission, des faits de nature à compromettre la continuité de l'activité, il demande des explications au président du conseil d'administration, dans des conditions fixées par décret. Le président du conseil d'administration est tenu de lui répondre sous quinze jours. Le commissaire aux comptes en informe l'autorité administrative. En cas d'inobservation de ces dispositions ou s'il constate qu'en dépit des décisions prises la continuité de l'activité demeure compromise, le commissaire aux comptes établit un rapport spécial et invite, par un écrit dont la copie est envoyée à l'autorité administrative, le président à faire délibérer sur les faits relevés le conseil d'administration convoqué dans des conditions et délais fixés par décret. Si, à l'issue de la réunion du conseil d'administration, le commissaire aux comptes constate que les décisions prises ne permettent pas d'assurer la continuité de l'activité, il informe de ses démarches l'autorité administrative et lui en communique les résultats.

VII.-L'autorité administrative s'assure de la régularité du fonctionnement du fonds de dotation.A cette fin, elle peut se faire communiquer tous documents et procéder à toutes investigations utiles.

Le fonds de dotation adresse chaque année à l'autorité administrative un rapport d'activité auquel sont joints le rapport du commissaire aux comptes et les comptes annuels.

Si l'autorité administrative constate des dysfonctionnements graves affectant la réalisation de l'objet du fonds de dotation, elle peut, après mise en demeure non suivie d'effet, décider, par un acte motivé qui fait l'objet d'une publication au Journal officiel, de suspendre l'activité du fonds pendant une durée de six mois au plus ou, lorsque la mission d'intérêt général n'est plus assurée, de saisir l'autorité judiciaire aux fins de sa dissolution.

Les modalités d'application du présent VII sont fixées par décret en Conseil d'Etat.

VIII.-La dissolution du fonds de dotation peut être statutaire ou volontaire. Elle peut également être judiciaire, notamment dans le cas prévu au troisième alinéa du VII. Elle fait l'objet de la publication prévue au même alinéa.

Il est procédé à la liquidation dans les conditions prévues par les statuts ou, à défaut, à l'initiative du liquidateur désigné par l'autorité judiciaire.

A l'issue de la liquidation du fonds, l'ensemble de son actif net est transféré à un autre fonds de dotation ou à une fondation reconnue d'utilité publique.

Un décret en Conseil d'Etat prévoit les conditions d'application du présent VIII et, notamment, les limites dans lesquelles un fonds de dotation à durée déterminée peut utiliser sa dotation à l'expiration du délai prévu pour la réalisation de son objet.

IX et X-A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 219 bis \n
\n

A modifié les dispositions suivantes :

-Code monétaire et financier
\nArt. L562-2-1 \n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 238 bis, Art. 1740 A \n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 200 \n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 206\n
\n

\n
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Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant.
\n
Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale et dont les titres financiers ne sont pas admis aux négociations sur un marché réglementé, cette obligation peut être satisfaite, dans les conditions définies à l'article L. 527-1-1 du code rural, par le recours au service d'une fédération agréée pour la révision mentionnée à l'article L. 527-1 du même code.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
" } }, "LEGIARTI000022233488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2010-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022233488", "URL": "article/LEGI/ARTI/00/00/22/23/34/LEGIARTI000022233488.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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L527-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584321", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146191", "@fin": "2999-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133194", "@fin": "2999-01-01", "#text": "TITRE Ier : De la prévention des difficultés des entreprises.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235073", "@fin": "2003-08-02", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235074", "@fin": "2006-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235075", "@fin": "2006-10-06", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235076", "@fin": "2009-04-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148511", "@fin": "2010-04-08", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022233488", "@fin": "2019-05-24", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2010-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610679", "@fin": "2024-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539508", "@fin": "2999-01-01", "@num": "L612-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.

Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant.

Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale et dont les titres financiers ne sont pas admis aux négociations sur un marché réglementé, cette obligation peut être satisfaite, dans les conditions définies à l'article L. 527-1-1 du code rural et de la pêche maritime, par le recours au service d'une fédération agréée pour la révision mentionnée à l'article L. 527-1 du même code.

Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.

Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.

" } }, "LEGIARTI000022513271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022513271", "URL": "article/LEGI/ARTI/00/00/22/51/32/LEGIARTI000022513271.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517386", "@num": "19 ter", "#text": "Code de l'artisanat - art. 19 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "code des marchés publics", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022513213", "@fin": "2999-01-01", "#text": "CHAPITRE II : CHAMBRES DE METIERS ET DE L'ARTISANAT", "@debut": "2010-07-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022513224", "@fin": "2999-01-01", "#text": "TITRE IER : REFORME DES RESEAUX CONSULAIRES", "@debut": "2010-07-25" } ] }, "@cid": "JORFTEXT000022511227", "@nor": "ECEX0913300L", "@num": "2010-853", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022511227", "@c_titre_court": "LOI n° 2010-853 du 23 juillet 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-853 du 23 juillet 2010 relative aux réseaux consulaires, au commerce, à l'artisanat et aux services (1)", "@debut": "2010-07-25", "@id_txt": "LEGITEXT000022513211", "@c_titre_court": "LOI n° 2010-853 du 23 juillet 2010" } ], "@date_publi": "2010-07-24", "@date_signature": "2010-07-23", "@num_parution_jo": "0169" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022513271", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022511350", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de l'artisanat
Art. 19 ter
\n

\n
" } }, "LEGIARTI000022516973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L712-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2010-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000022516973", "URL": "article/LEGI/ARTI/00/00/22/51/69/LEGIARTI000022516973.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022513257", "@num": "6", "#text": "LOI n°2010-853\n du 23 juillet 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000020164361", "@num": "A712-37", "#text": "Code de commerce - art. A712-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023160910", "@num": "R712-15-1", "#text": "Code de commerce - art. R712-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039653631", "@num": "R712-7", "#text": "Code de commerce - art. R712-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006239885", "@num": "L712-3", "#text": "Code de commerce. - art. L712-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146198", "@fin": "2999-01-01", "#text": "Chapitre II : De l'administration des établissements du réseau des chambres de commerce et d'industrie", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133222", "@fin": "2999-01-01", "#text": "TITRE Ier : Du réseau des chambres de commerce et d'industrie.", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113745", "@fin": "2999-01-01", "#text": "LIVRE VII : Des juridictions commerciales et de l'organisation du commerce.", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239747", "@fin": "2006-06-09", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006239748", "@fin": "2010-07-25", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2006-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022516973", "@fin": "2019-05-24", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2010-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610656", "@fin": "2020-01-01", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038636240", "@fin": "2024-01-01", "@num": "L712-6", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539492", "@fin": "2999-01-01", "@num": "L712-6", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements de réseau sont tenus de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 822-1, qui exercent leurs fonctions dans les conditions prévues par les dispositions des livres II et VIII sous réserve des règles qui leur sont propres. Les commissaires aux comptes, désignés dans le respect des dispositions du code des marchés publics, sont nommés par l'assemblée générale sur proposition du président. Les conditions dans lesquelles chaque établissement du réseau publie et transmet à l'autorité de tutelle un bilan, un compte de résultat et une annexe sont déterminées par voie réglementaire.

\n
\n

Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.

\n
" } }, "LEGIARTI000022517386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-01", "DATE_DEBUT": "2010-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000022517386", "URL": "article/LEGI/ARTI/00/00/22/51/73/LEGIARTI000022517386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022513271", "@num": "14", "#text": "LOI n°2010-853\n du 23 juillet 2010 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000022511227", "@nortexte": "ECEX0913300L", "@numtexte": "2010-853", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-23" }, { "@id": "LEGITEXT000043150754", "#text": "Décret n°2021-168 du 16 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000047361634", "@num": "5", "#text": "Ordonnance n°2023-208 du 28 mars 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000047358025", "@nortexte": "ECOI2234224R", "@numtexte": "2023-208", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-03-28" }, { "@id": "LEGITEXT000005627819", "#text": "Code des marchés publics", "@sens": "source", "@cidtexte": "LEGITEXT000005627819", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043177689", "@num": "26", "#text": "Code de l'artisanat - art. 26 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725076", "@num": "D312-4", "#text": "Code de l'artisanat - art. D312-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362510", "@num": "L312-5", "#text": "Code de l'artisanat - art. L312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132295", "@fin": "2023-07-01", "#text": "Chapitre II : Fonctionnement.", "@debut": "2004-11-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112862", "@fin": "2004-11-04", "#text": "Titre II : Des chambres de métiers.", "@debut": "1952-07-20" }, { "@id": "LEGISCTA000006112863", "@fin": "2010-11-14", "#text": "Titre II : Des chambres de métiers et de l'artisanat", "@debut": "2004-11-04" }, { "@id": "LEGISCTA000023098855", "@fin": "2017-03-19", "#text": "Titre II : Des chambres de métiers et de l'artisanat de région", "@debut": "2010-11-14" }, { "@id": "LEGISCTA000034236025", "@fin": "2023-07-01", "#text": "Titre II : Des chambres de métiers et de l'artisanat", "@debut": "2017-03-19" } ] }, "@cid": "LEGITEXT000006075116", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'artisanat", "@debut": "1952-07-20", "@id_txt": "LEGITEXT000006075116", "@c_titre_court": "Code de l'artisanat" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022517386", "@fin": "2023-07-01", "@num": "19 ter", "@etat": "ABROGE", "@debut": "2010-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements du réseau des chambres de métiers et de l'artisanat sont tenus de nommer au moins un commissaire aux comptes, choisi conformément au code des marchés publics. Ils sont nommés par l'assemblée générale de chaque établissement sur proposition de son président. Les conditions dans lesquelles chaque établissement du réseau publie et transmet à l'autorité de tutelle un bilan, un compte de résultat et une annexe sont déterminées par voie réglementaire.

La peine prévue par l'article L. 242-8 du code de commerce est applicable aux dirigeants des établissements du réseau des chambres de métiers et de l'artisanat qui n'établissent pas chaque année un bilan, un compte de résultat et une annexe.

Chacun des établissements du réseau des chambres de métiers et de l'artisanat tient une comptabilité analytique mise à la disposition des autorités de tutelle et de contrôle afin de justifier que les ressources publiques ont été employées dans le respect des règles de concurrence nationales et communautaires et n'ont pas financé des activités marchandes.

\n
" } }, "LEGIARTI000024041569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L244-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041569", "URL": "article/LEGI/ARTI/00/00/24/04/15/LEGIARTI000024041569.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006282586", "@num": "464-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 464-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006493625", "@num": "14", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000024023400", "@num": "159", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 159", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000006230344", "@num": "L242-1", "#text": "Code de commerce - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230467", "@num": "L242-17", "#text": "Code de commerce - art. L242-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230474", "@num": "L242-20", "#text": "Code de commerce - art. L242-20", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230604", "@num": "L244-4", "#text": "Code de commerce - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242423", "@num": "L820-6", "#text": "Code de commerce - art. L820-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146064", "@fin": "2999-01-01", "#text": "Chapitre IV : Des infractions concernant les sociétés par actions simplifiées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133178", "@fin": "2999-01-01", "#text": "TITRE IV : Dispositions pénales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230590", "@fin": "2011-05-19", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041569", "@fin": "2012-03-24", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559655", "@fin": "2024-01-01", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539531", "@fin": "2999-01-01", "@num": "L244-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les articles L. 242-1 à L. 242-6, L. 242-8, \nL. 242-17 à L. 242-29 s'appliquent aux sociétés par actions simplifiées.

Les peines prévues pour le président, les administrateurs ou les directeurs généraux des sociétés anonymes sont applicables au président et aux dirigeants des sociétés par actions simplifiées.

Les articles L. 242-20, L. 820-6 et L. 820-7 s'appliquent aux commissaires aux comptes des sociétés par actions simplifiées.

" } }, "LEGIARTI000025559655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L244-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559655", "URL": "article/LEGI/ARTI/00/00/25/55/96/LEGIARTI000025559655.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006282586", "@num": "464-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 464-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006493625", "@num": "14", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000025555042", "@num": "19", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000006230344", "@num": "L242-1", "#text": "Code de commerce - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230467", "@num": "L242-17", "#text": "Code de commerce - art. L242-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230474", "@num": "L242-20", "#text": "Code de commerce - art. L242-20", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230604", "@num": "L244-4", "#text": "Code de commerce - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242423", "@num": "L820-6", "#text": "Code de commerce - art. L820-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146064", "@fin": "2999-01-01", "#text": "Chapitre IV : Des infractions concernant les sociétés par actions simplifiées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133178", "@fin": "2999-01-01", "#text": "TITRE IV : Dispositions pénales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230590", "@fin": "2011-05-19", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041569", "@fin": "2012-03-24", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559655", "@fin": "2024-01-01", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539531", "@fin": "2999-01-01", "@num": "L244-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les articles L. 242-1 à L. 242-6, L. 242-8, L. 242-17 à L. 242-24 s'appliquent aux sociétés par actions simplifiées.

Les articles L. 242-20, L. 820-6 et L. 820-7 s'appliquent aux commissaires aux comptes des sociétés par actions simplifiées.

" } }, "LEGIARTI000026785042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2003-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000026785042", "URL": "article/LEGI/ARTI/00/00/26/78/50/LEGIARTI000026785042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006493938", "@num": "8", "#text": "Décret n°91-1005 du 30 septembre 1991 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000344374", "@nortexte": "INTA9100400D", "@numtexte": "91-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-30" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n° 2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230506", "@num": "L242-25", "#text": "Code de commerce. - art. L242-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230522", "@num": "L242-27", "#text": "Code de commerce. - art. L242-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230527", "@num": "L242-28", "#text": "Code de commerce. - art. L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874956", "@nor": "ECOX8700093L", "@num": "87-571", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874956", "@c_titre_court": "LOI n° 87-571 du 23 juillet 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat", "@debut": "1987-07-24", "@id_txt": "LEGITEXT000006069014", "@c_titre_court": "Loi n° 87-571 du 23 juillet 1987" } ], "@date_publi": "1987-07-24", "@date_signature": "1987-07-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006477104", "@fin": "2002-01-04", "@num": "19-9", "@etat": "MODIFIE", "@debut": "1990-07-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006477105", "@fin": "2003-08-04", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2002-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026785042", "@fin": "2016-06-17", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2003-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258985", "@fin": "2019-05-24", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610592", "@fin": "2024-01-01", "@num": "19-9", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539791", "@fin": "2999-01-01", "@num": "19-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les fondations d'entreprise établissent chaque année un bilan, un compte de résultats et une annexe. Elles nomment au moins un commissaire aux comptes et un suppléant, choisis sur la liste mentionnée à l'article L. 822-1 du code de commerce, qui exercent leurs fonctions dans les conditions prévues par cette loi ; les dispositions de l'article L. 242-27 du code précité leur sont applicables. Les peines prévues par l'article L. 242-8 du même code sont applicables au président et aux membres des conseils de fondations d'entreprise qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe. Les dispositions des articles L. 242-25 et L. 242-28 du même code leur sont également applicables.

Le commissaire aux comptes peut appeler l'attention du président ou des membres du conseil de la fondation d'entreprise sur tout fait de nature à compromettre la continuité de l'activité qu'il a relevé au cours de sa mission ; il peut demander au conseil d'administration d'en délibérer ; il assiste à la réunion ; en cas d'inobservation de ces dispositions ou si, en dépit des décisions prises, il constate que la continuité de l'activité reste compromise, le commissaire aux comptes établit un rapport spécial qu'il adresse à l'autorité administrative.

" } }, "LEGIARTI000029321702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2014-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000029321702", "URL": "article/LEGI/ARTI/00/00/29/32/17/LEGIARTI000029321702.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 29 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301615", "@num": "29 bis", "#text": "Loi n°84-148 du 1 mars 1984 - art. 29 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000021664590", "@num": "4-1", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 4-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006529184", "@num": "1", "#text": "LOI n° 2000-321 du 12 avril 2000 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "LEGIARTI000045213404", "@num": "10", "#text": "Loi n° 2000-321 du 12 avril 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006374616", "@num": "1", "#text": "Décret n°2001-379 du 30 avril 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000213895", "@nortexte": "INTA0100112D", "@numtexte": "2001-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-30" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006232085", "@num": "1", "#text": "Arrêté du 24 juin 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801584", "@nortexte": "SANA0422206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006250129", "@num": "1", "#text": "Décret n°2006-335 du 21 mars 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000266544", "@nortexte": "INTA0500350D", "@numtexte": "2006-335", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-21" }, { "@id": "LEGIARTI000018317436", "@num": "22", "#text": "Décret n°2008-251\n du 12 mars 2008 - art. 22 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018315123", "@nortexte": "DEVQ0760585D", "@numtexte": "2008-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000045807029", "@num": "4", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000021713547", "@num": "1", "#text": "Décret n°2009-540 du 14 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020616498", "@nortexte": "IOCA0816088D", "@numtexte": "2009-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-14" }, { "@id": "LEGIARTI000029315046", "@num": "60", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000029315058", "@num": "78", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 78", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000042706828", "@num": "2", "#text": "Arrêté du 9 novembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035993970", "@nortexte": "PRMX1729107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-09" }, { "@id": "LEGIARTI000037067981", "#text": "Arrêté du 1er février 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036589737", "@nortexte": "TREL1736227A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-01" }, { "@id": "LEGIARTI000037067974", "#text": "Arrêté du 1er février 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036589759", "@nortexte": "TREL1736229A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-01" }, { "@id": "LEGIARTI000037067956", "#text": "Arrêté du 8 février 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036596261", "@nortexte": "TREL1735090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-08" }, { "@id": "LEGIARTI000038235782", "@num": "1", "#text": "Décret n°2019-190 du 14 mars 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038232601", "@nortexte": "TREP1804022D", "@numtexte": "2019-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-14" }, { "@id": "LEGIARTI000039420324", "@num": "1", "#text": "Arrêté du 25 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039419610", "@nortexte": "PRMX1930400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-25" }, { "@id": "LEGIARTI000041609155", "#text": "Arrêté du 11 février 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041606025", "@nortexte": "TREL2004160A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-11" }, { "@id": "LEGIARTI000041609066", "#text": "Arrêté du 11 février 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041605995", "@nortexte": "TREL2004158A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-11" }, { "@id": "LEGIARTI000041665629", "#text": "Arrêté du 26 février 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661332", "@nortexte": "TREL2004159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000043565050", "@num": "2", "#text": "Décret n°2020-537 du 7 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041856967", "@nortexte": "ECOT2005397D", "@numtexte": "2020-537", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-07" }, { "@id": "LEGIARTI000041862363", "@num": "8", "#text": "Décret n°2020-537 du 7 mai 2020 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041856967", "@nortexte": "ECOT2005397D", "@numtexte": "2020-537", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-07" }, { "@id": "LEGIARTI000047746726", "@num": "5", "#text": "Arrêté du 27 juin 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745682", "@nortexte": "ECOD2309278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000006268871", "@num": "D612-5", "#text": "Code de commerce - art. 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L612-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022822421", "@num": "R314-17", "#text": "Code de l'action sociale et des familles - art. R314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833794", "@num": "L421-11-1", "#text": "Code de l'environnement - art. L421-11-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833803", "@num": "L421-15", "#text": "Code de l'environnement - art. 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R125-75 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281066", "@num": "L313-18-4", "#text": "Code de la construction et de l'habitation. - art. L313-18-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991983", "@num": "R313-24", "#text": "Code de la construction et de l'habitation. - art. R313-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934375", "@num": "R6332-23", "#text": "Code du travail - art. R6332-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146191", "@fin": "2999-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133194", "@fin": "2999-01-01", "#text": "TITRE Ier : De la prévention des difficultés des entreprises.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235077", "@fin": "2003-08-02", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235078", "@fin": "2006-01-01", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235079", "@fin": "2014-08-02", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321702", "@fin": "2019-05-24", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610665", "@fin": "2021-08-26", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043982272", "@fin": "2024-01-01", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2021-08-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539499", "@fin": "2999-01-01", "@num": "L612-4", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute association ayant reçu annuellement des autorités administratives, au sens de l'article 1er de la loi du 12 avril 2000, ou des établissements publics à caractère industriel et commercial une ou plusieurs subventions en numéraire dont le montant global dépasse un seuil fixé par décret, doit établir des comptes annuels comprenant un bilan, un compte de résultat et une annexe dont les modalités d'établissement sont fixées par décret. Ces associations doivent assurer, dans des conditions déterminées par décret en Conseil d'Etat, la publicité de leurs comptes annuels et du rapport du commissaire aux comptes.

Ces mêmes associations sont tenues de nommer au moins un commissaire aux comptes et un suppléant.

Les peines prévues à l'article L. 242-8 sont applicables aux dirigeants des associations mentionnées au premier alinéa du présent article qui n'ont pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
A la demande de tout intéressé, le président du tribunal, statuant en référé, peut enjoindre sous astreinte aux dirigeants de toute association mentionnée au premier alinéa d'assurer la publicité des comptes annuels et du rapport du commissaire aux comptes. Le président peut, dans les mêmes conditions et à cette même fin, désigner un mandataire chargé d'effectuer ces formalités.

" } }, "LEGIARTI000029321884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "140", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2014-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000029321884", "URL": "article/LEGI/ARTI/00/00/29/32/18/LEGIARTI000029321884.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029314914", "@num": "85", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 85", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000029315038", "@num": "87", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 87", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242403", "@num": "L820-4", "#text": "Code de commerce - art. L820-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019299673", "@num": "1740 A", "#text": "Code général des impôts, CGI. - art. 1740 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042127", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201232", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658099", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025515860", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435516", "@num": "910", "#text": "Code civil - art. 910", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019299640", "@num": "L562-2-1", "#text": "Code monétaire et financier - art. 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Le fonds de dotation est créé par une ou plusieurs personnes physiques ou morales pour une durée déterminée ou indéterminée.

II.-Le fonds de dotation est déclaré à la préfecture du département dans le ressort duquel il a son siège social. Cette déclaration est assortie du dépôt de ses statuts.

Le fonds de dotation jouit de la personnalité morale à compter de la date de publication au Journal officiel de la déclaration faite à la préfecture.

Les modifications des statuts du fonds sont déclarées et rendues publiques selon les mêmes modalités ; elles ne sont opposables aux tiers qu'à compter de leur publication.

Toute personne a droit de prendre connaissance, sans déplacement, des statuts du fonds de dotation et peut s'en faire délivrer, à ses frais, une copie ou un extrait.

Les fondateurs apportent une dotation initiale au moins égale à un montant fixé par voie réglementaire, qui ne peut excéder 30 000 €.

Article L242-8 AUTONOME MODIFIE, en vigueur du 21/09/2000 au 01/01/2002 (Code de commerce)