{ "article": { "LEGIARTI000006601523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006601523", "URL": "article/LEGI/ARTI/00/00/06/60/15/LEGIARTI000006601523.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAFATXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006235076", "@num": "L612-1", "#text": "Code de commerce. - art. L612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584320", "@num": "L527-1", "#text": "Code rural - art. L527-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584321", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006098460", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS RELATIVES À LA RÉVISION DANS LE SECTEUR COOPÉRATIF AGRICOLE.", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000243625", "@nor": "AGRX0600162R", "@num": "2006-1225", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2006-1225 du 5 octobre 2006 relative aux coopératives agricoles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000243625", "@c_titre_court": "Ordonnance n° 2006-1225 du 5 octobre 2006" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2006-1225 du 5 octobre 2006 relative aux coopératives agricoles.", "@debut": "2006-10-06", "@id_txt": "LEGITEXT000006054508", "@c_titre_court": "Ordonnance n° 2006-1225 du 5 octobre 2006" } ], "@ministere": "MINISTERE DE L'AGRICULTURE ET DE LA PECHE", "@date_publi": "2006-10-06", "@date_signature": "2006-10-05" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006601523", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006235076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006235076", "URL": "article/LEGI/ARTI/00/00/06/23/50/LEGIARTI000006235076.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X612L001AXAD" } }, "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": "LEGIARTI000006601523", "@num": "6", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 6 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@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. R612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code de commerce annexe, L242-8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000019981366", "@num": "L612-3", "#text": "Code de commerce. - art. L612-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835603", "@num": "R*221-31", "#text": "Code de l'environnement - art. R*221-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037268946", "@num": "L233-1", "#text": "Code de l'énergie - art. 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 L527-1-1, L527-1", "@sens": "source", "@typelien": "CITATION" } ] }, "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.
\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 qui ne font font pas appel public à l'épargne, 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.
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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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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.
" } }, "LEGIARTI000006584320": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-15", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584320", "URL": "article/LEGI/ARTI/00/00/06/58/43/LEGIARTI000006584320.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X527L001XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601523", "@num": "6", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 6 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000039461315", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461335", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686933", "@num": "ANNEXE 2", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686939", "@num": "ANNEXE 4", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686941", "@num": "ANNEXE 5", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686943", "@num": "ANNEXE 6", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-57 à L225-95-1", "@sens": "source", "@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": "LEGIARTI000029593648", "@num": "L522-5", "#text": "Code rural - art. L522-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179890", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148643", "@num": "L524-6-3", "#text": "Code rural - art. L524-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593114", "@num": "R527-10", "#text": "Code rural - art. R527-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278625", "@num": "R527-2", "#text": "Code rural - art. R527-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278622", "@num": "R527-4", "#text": "Code rural - art. R527-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278619", "@num": "R527-5", "#text": "Code rural - art. R527-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593111", "@num": "R527-9", "#text": "Code rural - art. R527-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L528-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037556657", "@num": "L523-7", "#text": "Code rural et de la pêche maritime - art. L523-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539738", "@num": "L527-1-1", "#text": "Code rural et de la pêche maritime - art. L527-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural et de la pêche maritime - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584458", "@num": "L582-15", "#text": "Code rural et de la pêche maritime - art. L582-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023330042", "@num": "R522-9", "#text": "Code rural et de la pêche maritime - art. R522-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039343898", "@num": "R526-8", "#text": "Code rural et de la pêche maritime - art. R526-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036458689", "@num": "R531-6", "#text": "Code rural et de la pêche maritime - art. R531-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183016", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières aux fédérations de coopératives agréées ayant pour objet de procéder aux opérations de révision.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167799", "@fin": "2999-01-01", "#text": "Section 1 : Fédérations de coopératives", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584318", "@fin": "2006-01-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584319", "@fin": "2006-10-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584320", "@fin": "2014-10-15", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029593624", "@fin": "2019-07-01", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038414157", "@fin": "2999-01-01", "@num": "L527-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles et leurs unions sont tenues d'adhérer à une fédération de coopératives, agréée par l'autorité administrative, ayant pour objet de procéder, sous le nom de révision, aux contrôles de la conformité de leur situation et de leur fonctionnement aux principes et aux règles de la coopération.
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Les fédérations agréés doivent adhérer à l'association nationale de révision de la coopération agricole prévue ci-après.
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Cette association peut assurer tout ou partie de la définition des principes et méthodes de la révision ainsi que de l'organisation, du suivi et du contrôle de sa mise en oeuvre. En outre, elle a pour objet de faciliter le recrutement et la formation des réviseurs et d'agréer ces derniers. Elle gère les ressources dont elle dispose à cet effet.
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Les statuts et le budget de l'association sont soumis à l'approbation de l'autorité supérieure.
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Ses ressources sont notamment constituées par la contribution du Haut Conseil de la coopération agricole pour la réalisation des missions qu'il lui confie en application du cinquième alinéa de l'article L. 528-1.
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Les fédérations sont dirigées par un directoire, qui exerce ses fonctions sous le contrôle d'un conseil de surveillance dans les conditions définies aux articles L. 225-57 à L. 225-95-1 du code de commerce. Seuls peuvent être membres du directoire des réviseurs agréés salariés de la fédération. Ils sont désignés par le conseil de surveillance après accord de l'association nationale de révision mentionnée ci-dessus. Ne peuvent siéger au conseil de surveillance les représentants des coopératives agricoles et des unions dont les comptes sont contrôlés par la fédération.
" } }, "LEGIARTI000006584321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584321", "URL": "article/LEGI/ARTI/00/00/06/58/43/LEGIARTI000006584321.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X527L001XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601523", "@num": "6", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 6 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@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": "LEGIARTI000006242709", "@num": "L822-10", "#text": "Code de commerce. - art. L822-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610679", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L527-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033278605", "@num": "R527-12", "#text": "Code rural et de la pêche maritime - art. R527-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183016", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières aux fédérations de coopératives agréées ayant pour objet de procéder aux opérations de révision.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167799", "@fin": "2999-01-01", "#text": "Section 1 : Fédérations de coopératives", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584321", "@fin": "2016-06-17", "@num": "L527-1-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258844", "@fin": "2024-01-01", "@num": "L527-1-1", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539738", "@fin": "2999-01-01", "@num": "L527-1-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Au sein et pour le compte des fédérations agréées pour la révision mentionnées à l'article L. 527-1, les missions de contrôle légal des comptes sont exercées par les personnes physiques inscrites sur la liste prévue à l'article L. 822-1 du code de commerce. Par dérogation aux dispositions du 2° de l'article L. 822-10 du même code, ces personnes peuvent être salariées par la fédération mais ne peuvent alors exercer d'autres missions de contrôle légal des comptes. Elles peuvent, en revanche, être habilitées, en tant que réviseur agréé, à exercer les missions de contrôle de conformité prévues à l'article L. 527-1.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006584321", "cible": false, "cidtexte": "JORFTEXT000000243625", "id": "LEGIARTI000006601523", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006584320", "cible": false, "cidtexte": "JORFTEXT000000243625", "id": "LEGIARTI000006601523", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006235076", "cible": false, "cidtexte": "JORFTEXT000000243625", "id": "LEGIARTI000006601523", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006601523", "liens_entrants": true }

Article 6 ENTIEREMENT_MODIF (Ordonnance n° 2006-1225 du 5 octobre 2006 relative aux coopératives agricoles)