{ "article": { "LEGIARTI000006306958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater E-O bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1979-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306958", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649BBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quater D II, III, IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006912454", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912592", "@num": "8", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 8 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000317517", "#text": "LOI 68-946 1968-10-31", "@sens": "source", "@cidtexte": "JORFTEXT000000317517", "@numtexte": "68-946", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-10-31" }, { "@id": "LEGIARTI000006273177", "@num": "86", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 86 (V) JORF 30 DECEMBRE 1978 date d'entrée en vigueur 1 JANVIER 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162759", "@fin": "2016-01-01", "#text": "I : Centres de gestion agréés et associations de gestion et de comptabilité", "@debut": "1979-01-01" }, { "@id": "LEGISCTA000032362874", "@fin": "2999-01-01", "#text": "I : Centres de gestion agréés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147102", "@fin": "2999-01-01", "#text": "Chapitre I ter : Centres de gestion agréés, associations de gestion et de comptabilité, associations agréées des professions libérales et organismes mixtes de gestion agréés", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306958", "@fin": "1995-10-27", "@num": "1649 quater E-O bis", "@etat": "MODIFIE", "@debut": "1979-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006306959", "@fin": "2014-05-30", "@num": "1649 quater E-0 bis", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve de l'article 1649 quater D-II, III et IV, les dispositions relatives aux missions comptables des centres de gestion agréés ne peuvent déroger aux dispositions des articles 2 et 8 de l'ordonnance n° 45-2138 du 19 septembre 1945, modifiée par la loi n° 68-946 du 31 octobre 1968.
\n
" } }, "LEGIARTI000006273177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "86", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1978-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006273177", "URL": "article/LEGI/ARTI/00/00/06/27/31/LEGIARTI000006273177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBAXXXXXX086AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 Finances pour 1979 JORF 30 DECEMBRE 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006312578", "@num": "1649 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306958", "@num": "1649 quater E-O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E-O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000886458", "@num": "78-1239", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°78-1239 du 29 décembre 1978 DE FINANCES POUR 1979", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000886458", "@c_titre_court": "Loi n°78-1239 du 29 décembre 1978" }, { "@fin": "2999-01-01", "#text": "Loi n° 78-1239 du 29 décembre 1978 DE FINANCES POUR 1979 (1)", "@debut": "1978-12-30", "@id_txt": "LEGITEXT000006068621", "@c_titre_court": "Loi n° 78-1239 du 29 décembre 1978" } ], "@date_publi": "1978-12-30", "@date_signature": "1978-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273177", "@fin": "2999-01-01", "@num": "86", "@etat": "VIGUEUR", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002480557", "@fin": "2999-01-01", "@num": "86", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les adhérents de centres de gestion agréés sont soumis à l'obligation d'accepter les règlements par chèques, de faire libeller ces chèques à leur ordre et de ne pas les endosser sauf pour remise directe à l'encaissement. Ils doivent en informer leur clientèle. Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
" } }, "LEGIARTI000006912592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1970-02-22", "DATE_DEBUT": "1945-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006912592", "URL": "article/LEGI/ARTI/00/00/06/91/25/LEGIARTI000006912592.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance 45-2138 1945-09-19 JORF 21 septembre 1945 rectificatif JORF 30 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912757", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912793", "@num": "20", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912814", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913538", "@num": "64", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006903291", "@num": "50", "#text": "Loi n°71-1130 du 31 décembre 1971 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006927010", "@num": "Annexe art. 1", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927022", "@num": "Annexe art. 2", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006922540", "@num": "5", "#text": "Décret n°91-977 du 24 septembre 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537756", "@nortexte": "JUSC9120722D", "@numtexte": "91-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-24" }, { "@id": "LEGIARTI000006698426", "@num": "49", "#text": "Loi n°94-679 du 8 août 1994 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006312572", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306958", "@num": "1649 quater E-O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E-O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132388", "@fin": "2004-03-27", "#text": "Section II : Des comptables agréés.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912592", "@fin": "1970-02-22", "@num": "8", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912593", "@fin": "1994-08-10", "@num": "8", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006912594", "@fin": "2004-03-27", "@num": "8", "@etat": "ABROGE", "@debut": "1994-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est comptable agréé le technicien qui, en son propre nom et sous sa responsabilité, fait profession habituelle de tenir, centraliser, ouvrir, arrêter, surveiller les comptabilités et les comptes de toute nature.
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" } }, "LEGIARTI000006912593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-08-10", "DATE_DEBUT": "1970-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006912593", "URL": "article/LEGI/ARTI/00/00/06/91/25/LEGIARTI000006912593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX008AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912757", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912793", "@num": "20", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912814", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913538", "@num": "64", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "JORFTEXT000000317517", "#text": "Loi 68-946 1968-10-31 art. 33 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000317517", "@numtexte": "68-946", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1968-10-31" }, { "@id": "LEGIARTI000006903291", "@num": "50", "#text": "Loi n°71-1130 du 31 décembre 1971 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006927010", "@num": "Annexe art. 1", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927022", "@num": "Annexe art. 2", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006922540", "@num": "5", "#text": "Décret n°91-977 du 24 septembre 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537756", "@nortexte": "JUSC9120722D", "@numtexte": "91-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-24" }, { "@id": "LEGIARTI000006698426", "@num": "49", "#text": "Loi n°94-679 du 8 août 1994 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006312572", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306958", "@num": "1649 quater E-O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E-O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132388", "@fin": "2004-03-27", "#text": "Section II : Des comptables agréés.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912592", "@fin": "1970-02-22", "@num": "8", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912593", "@fin": "1994-08-10", "@num": "8", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006912594", "@fin": "2004-03-27", "@num": "8", "@etat": "ABROGE", "@debut": "1994-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est comptable agréé le technicien qui fait profession habituelle de tenir, centraliser, ouvrir , arrêter et surveiller et, dans l'exercice de ces missions, redresser les comptabilités des entreprises et organismes auxquels il n'est pas lié par un contrat de travail.
\n
Le comptable agréé est habilité à attester la régularité et la sincérité des bilans et des comptes de résultats des entreprises dont il arrête la comptabilité.
" } }, "LEGIARTI000006912594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006912594", "URL": "article/LEGI/ARTI/00/00/06/91/25/LEGIARTI000006912594.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKFACXXXXXX008AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912757", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912793", "@num": "20", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912814", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913538", "@num": "64", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006903291", "@num": "50", "#text": "Loi n°71-1130 du 31 décembre 1971 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000006927010", "@num": "Annexe art. 1", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927022", "@num": "Annexe art. 2", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006922540", "@num": "5", "#text": "Décret n°91-977 du 24 septembre 1991 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537756", "@nortexte": "JUSC9120722D", "@numtexte": "91-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-24" }, { "@id": "LEGIARTI000006698426", "@num": "49", "#text": "Loi n°94-679 du 8 août 1994 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08 art. 49 *modalités d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698382", "@num": "43", "#text": "Loi n°94-679 du 8 août 1994 - art. 43 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698436", "@num": "50", "#text": "Loi n°94-679 du 8 août 1994 - art. 50 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000436810", "#text": "Ordonnance 2004-279 2004-03-25 art. 5 30° JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000436810", "@nortexte": "ECOX0400008R", "@numtexte": "2004-279", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006312572", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306958", "@num": "1649 quater E-O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E-O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006132388", "@fin": "2004-03-27", "#text": "Section II : Des comptables agréés.", "@debut": "1945-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112958", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912592", "@fin": "1970-02-22", "@num": "8", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006912593", "@fin": "1994-08-10", "@num": "8", "@etat": "MODIFIE", "@debut": "1970-02-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006912594", "@fin": "2004-03-27", "@num": "8", "@etat": "ABROGE", "@debut": "1994-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables agréés et les sociétés d'entreprise de comptabilité inscrits au tableau à la date de la publication de la loi n° 94-679 du 8 août 1994 portant diverses dispositions d'ordre économique et financier sont inscrits d'office respectivement en qualité d'expert-comptable et de société d'expertise comptable.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006912592", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912593", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006912594", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273177", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306958", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000317517": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006912633", "@num": "10", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912646", "@num": "11", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912667", "@num": "12", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912703", "@num": "15", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912721", "@num": "15 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 15 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912721", "@num": "15 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 15 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912734", "@num": "15 ter", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 15 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912757", "@num": "17", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912771", "@num": "18", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912783", "@num": "19", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 19 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912455", "@num": "2", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912793", "@num": "20", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912792", "@num": "20", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912803", "@num": "21", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912804", "@num": "21", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912813", "@num": "22", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912835", "@num": "24", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 24 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912876", "@num": "27 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 27 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912908", "@num": "28", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913086", "@num": "39 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 39 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913095", "@num": "39 ter", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 39 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912497", "@num": "4", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913128", "@num": "40 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 40 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913128", "@num": "40 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 40 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913258", "@num": "49", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913292", "@num": "50", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 50 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913376", "@num": "56", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913389", "@num": "57", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913398", "@num": "58", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912543", "@num": "6", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912553", "@num": "7", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912565", "@num": "7 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 7 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912574", "@num": "7 ter", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 7 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912574", "@num": "7 ter", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 7 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912593", "@num": "8", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913786", "@num": "84 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 84 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913786", "@num": "84 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 84 bis (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006913787", "@num": "84 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 84 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912613", "@num": "9 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 9 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912613", "@num": "9 bis", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 9 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912623", "@num": "9 ter", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 9 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006912623", "@num": "9 ter", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 9 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006605504", "@num": "15", "#text": "Décret n°68-616 du 9 juillet 1968 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683240", "@numtexte": "68-616", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-07-09" }, { "@id": "LEGITEXT000005626748", "#text": "Arrêté du 11 mai 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000643810", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1973-05-11" }, { "@id": "LEGIARTI000006203953", "@num": "1", "#text": "Arrêté du 11 mai 1973 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000643810", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1973-05-11" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "LEGIARTI000006272903", "@num": "1", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "LEGITEXT000006063514", "#text": "Décret n°81-445 du 7 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "JORFTEXT000000503510", "#text": "Décret n°81-445 du 9 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926895", "@num": "1", "#text": "Décret n°81-445 du 9 mai 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926898", "@num": "2", "#text": "Décret n°81-445 du 9 mai 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926919", "@num": "3", "#text": "Décret n°81-445 du 9 mai 1981 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926918", "@num": "3", "#text": "Décret n°81-445 du 9 mai 1981 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926921", "@num": "4", "#text": "Décret n°81-445 du 9 mai 1981 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926920", "@num": "4", "#text": "Décret n°81-445 du 9 mai 1981 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926923", "@num": "5", "#text": "Décret n°81-445 du 9 mai 1981 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926922", "@num": "5", "#text": "Décret n°81-445 du 9 mai 1981 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926954", "@num": "6", "#text": "Décret n°81-445 du 9 mai 1981 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006926968", "@num": "7", "#text": "Décret n°81-445 du 9 mai 1981 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927010", "@num": "Annexe art. 1", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927010", "@num": "Annexe art. 1", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927022", "@num": "Annexe art. 2", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927022", "@num": "Annexe art. 2", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927033", "@num": "Annexe art. 3", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927035", "@num": "Annexe art. 4", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927034", "@num": "Annexe art. 4", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927038", "@num": "Annexe art. 5", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927037", "@num": "Annexe art. 5", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927039", "@num": "Annexe art. 6", "#text": "Décret n°81-445 du 9 mai 1981 - art. Annexe art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503510", "@numtexte": "81-445", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-09" }, { "@id": "LEGIARTI000006927305", "@num": "8", "#text": "Décret n°96-49 du 22 janvier 1996 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739701", "@nortexte": "BUDF9500022D", "@numtexte": "96-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-22" }, { "@id": "LEGIARTI000006312572", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312568", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312569", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312570", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312571", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312567", "@num": "1649 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306958", "@num": "1649 quater E-O bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater E-O bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°68-946 du 31 octobre 1968", "MCS_TXT": { "MC": [ "EXPERT COMPTABLE", "COMPTABLE AGREE", "ORDRE", "STATUT", "CAISSE D'ALLOCATION VIEILLESSE", "SECRET PROFESSIONNEL", "INSCRIPTION", "EXPERT COMPTABLE STAGIAIRE", "STAGE", "POUVOIR PUBLIC", "RESPONSABILITE", "TABLEAU DE L'ORDRE", "CHAMBRE DE DISCIPLINE", "TUTELLE", "TITRE", "EXERCICE", "PROFESSION", "ATTESTATION", "COTISATION", "POLICE D'ASSURANCE" ] }, "TITREFULL": "Loi n°68-946 du 31 octobre 1968 MODIFIANT LE STATUT DE L'ORDRE DES EXPERTS COMPTABLES ET DES COMPTABLES AGREES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000317517", "NUM": "68-946", "DATE_PUBLI": "1968-11-01", "DATE_TEXTE": "1968-10-31", "ORIGINE_PUBLI": "JORF du 1 novembre 1968", "PAGE_DEB_PUBLI": 10227 } }, "META_COMMUN": { "ID": "JORFTEXT000000317517", "URL": "texte/version/JORF/TEXT/00/00/00/31/75/JORFTEXT000000317517.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX968946" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000317517", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306958", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306958", "liens_entrants": true }

Article 1649 quater E-O bis AUTONOME MODIFIE, en vigueur du 01/01/1979 au 27/10/1995 (Code général des impôts)