{ "article": { "LEGIARTI000006681529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-77", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-04", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006681529", "URL": "article/LEGI/ARTI/00/00/06/68/15/LEGIARTI000006681529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R077AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000332976", "#text": "Décret 89-623 1989-09-06 art 10 (II, 2, ecqc les FIP)", "@sens": "source", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006327984", "@num": "2", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006648516", "@num": "L214-1", "#text": "Code monétaire et financier - art. L214-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649886", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650038", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681543", "@num": "R214-78", "#text": "Code monétaire et financier - art. R214-78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185204", "@fin": "2011-08-04", "#text": "Sous-section 13 : Fonds d'investissement de proximité.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169751", "@fin": "2013-07-31", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000027797517", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM.", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006681529", "@fin": "2011-08-04", "@num": "R214-77", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024446455", "@fin": "2013-07-31", "@num": "R214-77", "@etat": "MODIFIE", "@debut": "2011-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027798308", "@fin": "2019-11-16", "@num": "R214-77", "@etat": "MODIFIE", "@debut": "2013-07-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039383916", "@fin": "2999-01-01", "@num": "R214-77", "@etat": "VIGUEUR", "@debut": "2019-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un fonds d'investissement de proximité ne peut pas employer plus de 10 % de son actif en droits représentatifs d'un placement financier dans des entités mentionnées au b du 2 de l'article L. 214-36 ne relevant pas des autres dispositions de l'article L. 214-36, ni des articles L. 214-1, L. 214-37 et L. 214-41.
\n
" } }, "LEGIARTI000006327984": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-12", "DATE_DEBUT": "1989-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006327984", "URL": "article/LEGI/ARTI/00/00/06/32/79/LEGIARTI000006327984.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHCMXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314233", "@num": "25", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 25 (MMN)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328507", "@num": "14", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328605", "@num": "14-5", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328000", "@num": "3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328160", "@num": "4-6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 4-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328229", "@num": "6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006225555", "@num": "11", "#text": "Décret n°2003-1103 du 21 novembre 2003 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006380647", "@num": "22", "#text": "Décret n°2005-875 du 25 juillet 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "LEGIARTI000006680441", "@num": "R214-2", "#text": "Code monétaire et financier - art. R214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681015", "@num": "R214-44", "#text": "Code monétaire et financier - art. R214-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681374", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681563", "@num": "R214-82", "#text": "Code monétaire et financier - art. R214-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084924", "@fin": "2003-08-02", "#text": "Chapitre Ier : Dispositions applicables aux sociétés d'investissement à capital variable et fonds communs de placement.", "@debut": "1989-10-01" } ] }, "@cid": "JORFTEXT000000332976", "@nor": "ECOT8920101D", "@num": "89-623", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 PRIS EN APPLICATION DE LA LOI 881201 DU 23-12-1988 RELATIVE AUX ORGANISMES DE PLACEMENT COLLECTIF EN VALEURS MOBILIERES ET PORTANT CREATION DES FONDS COMMUNS DE CREANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332976", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 pris en application de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances", "@debut": "1989-10-01", "@id_txt": "LEGITEXT000006067237", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" } ], "@date_publi": "1989-09-07", "@date_signature": "1989-09-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327984", "@fin": "1998-12-12", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327985", "@fin": "2003-08-02", "@num": "2", "@etat": "MODIFIE", "@debut": "1998-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327987", "@fin": "2005-07-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006327988", "@fin": "2005-08-25", "@num": "2", "@etat": "ABROGE", "@debut": "2005-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les valeurs mobilières figurant à l'actif d'un organisme de placement collectif en valeurs mobilières comprennent :
\n
1. Les valeurs mobilières négociées sur un marché réglementé en fonctionnement régulier d'un Etat membre de la Communauté économique européenne ;
\n
2. Les valeurs mobilières négociées sur un marché réglementé en fonctionnement régulier d'un Etat non membre de la Communauté économique européenne pour autant que ce marché n'a pas été écarté par la Commission des opérations de bourse.
\n
II - Sont assimilées à des valeurs mobilières négociées sur un marché réglementé en fonctionnement régulier les valeurs mobilières émises dès lors que leur admission à la négociation a été demandée. Toutefois, cette assimilation cesse de produire effet un an après l'émission, si, à cette date, l'admission à la négociation n'a pas été obtenue.
" } }, "LEGIARTI000006327985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1998-12-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006327985", "URL": "article/LEGI/ARTI/00/00/06/32/79/LEGIARTI000006327985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHCMXXXXXX002AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314233", "@num": "25", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 25 (MMN)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328507", "@num": "14", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328605", "@num": "14-5", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328000", "@num": "3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328160", "@num": "4-6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 4-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328229", "@num": "6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006371859", "@num": "2", "#text": "Décret n°98-1122 du 10 décembre 1998 - art. 2 () JORF 12 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574329", "@nortexte": "ECOT9820073D", "@numtexte": "98-1122", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-10" }, { "@id": "LEGIARTI000006225555", "@num": "11", "#text": "Décret n°2003-1103 du 21 novembre 2003 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006380647", "@num": "22", "#text": "Décret n°2005-875 du 25 juillet 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "LEGIARTI000006680441", "@num": "R214-2", "#text": "Code monétaire et financier - art. R214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681015", "@num": "R214-44", "#text": "Code monétaire et financier - art. R214-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681374", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681563", "@num": "R214-82", "#text": "Code monétaire et financier - art. R214-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084924", "@fin": "2003-08-02", "#text": "Chapitre Ier : Dispositions applicables aux sociétés d'investissement à capital variable et fonds communs de placement.", "@debut": "1989-10-01" } ] }, "@cid": "JORFTEXT000000332976", "@nor": "ECOT8920101D", "@num": "89-623", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 PRIS EN APPLICATION DE LA LOI 881201 DU 23-12-1988 RELATIVE AUX ORGANISMES DE PLACEMENT COLLECTIF EN VALEURS MOBILIERES ET PORTANT CREATION DES FONDS COMMUNS DE CREANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332976", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 pris en application de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances", "@debut": "1989-10-01", "@id_txt": "LEGITEXT000006067237", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" } ], "@date_publi": "1989-09-07", "@date_signature": "1989-09-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327984", "@fin": "1998-12-12", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327985", "@fin": "2003-08-02", "@num": "2", "@etat": "MODIFIE", "@debut": "1998-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327987", "@fin": "2005-07-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006327988", "@fin": "2005-08-25", "@num": "2", "@etat": "ABROGE", "@debut": "2005-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les valeurs mobilières figurant à l'actif d'un organisme de placement collectif en valeurs mobilières comprennent :
\n
1. Les valeurs mobilières négociées sur un marché réglementé en fonctionnement régulier d'un Etat membre de la Communauté européenne ou partie à l'accord sur l'Espace économique européen.
\n
2. Les valeurs mobilières négociées sur un marché réglementé en fonctionnement régulier d'un Etat ni membre de la Communauté européenne ni partie à l'accord sur l'Espace économique européen pour autant que ce marché n'a pas été écarté par la Commission des opérations de bourse.
\n
II - Sont assimilées à des valeurs mobilières négociées sur un marché réglementé en fonctionnement régulier les valeurs mobilières émises dès lors que leur admission à la négociation a été demandée. Toutefois, cette assimilation cesse de produire effet un an après l'émission, si, à cette date, l'admission à la négociation n'a pas été obtenue.
" } }, "LEGIARTI000006327987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-30", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006327987", "URL": "article/LEGI/ARTI/00/00/06/32/79/LEGIARTI000006327987.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHCMXXXXXX002AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006327972", "@num": "1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328507", "@num": "14", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328605", "@num": "14-5", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328000", "@num": "3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328160", "@num": "4-6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 4-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328229", "@num": "6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n° 2003-706 du 1 août 2003 - art. 46 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006225545", "@num": "1", "#text": "Décret n°2003-1103 du 21 novembre 2003 - art. 1 () JORF 22 novembre 2003 en vigueur le 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006225555", "@num": "11", "#text": "Décret n°2003-1103 du 21 novembre 2003 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006380647", "@num": "22", "#text": "Décret n°2005-875 du 25 juillet 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "LEGIARTI000006680441", "@num": "R214-2", "#text": "Code monétaire et financier - art. R214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681015", "@num": "R214-44", "#text": "Code monétaire et financier - art. R214-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681374", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681563", "@num": "R214-82", "#text": "Code monétaire et financier - art. R214-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L123-12 à L123-24", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652450", "@num": "L422-1", "#text": "Code monétaire et financier - art. L422-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114997", "@fin": "2005-08-25", "#text": "Section 1 : Règles générales de composition de l'actif", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084925", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes aux organismes de placement collectif en valeurs mobilières", "@debut": "2003-08-02" } ] }, "@cid": "JORFTEXT000000332976", "@nor": "ECOT8920101D", "@num": "89-623", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 PRIS EN APPLICATION DE LA LOI 881201 DU 23-12-1988 RELATIVE AUX ORGANISMES DE PLACEMENT COLLECTIF EN VALEURS MOBILIERES ET PORTANT CREATION DES FONDS COMMUNS DE CREANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332976", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 pris en application de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances", "@debut": "1989-10-01", "@id_txt": "LEGITEXT000006067237", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" } ], "@date_publi": "1989-09-07", "@date_signature": "1989-09-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327984", "@fin": "1998-12-12", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327985", "@fin": "2003-08-02", "@num": "2", "@etat": "MODIFIE", "@debut": "1998-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327987", "@fin": "2005-07-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006327988", "@fin": "2005-08-25", "@num": "2", "@etat": "ABROGE", "@debut": "2005-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les instruments financiers mentionnés aux a, b et d du 2° de l'article 1er éligibles à l'actif d'un organisme de placement collectif en valeurs mobilières sont :
\n
1° Soit admis à la négociation sur un marché réglementé au sens de l'article L. 422-1 du code monétaire et financier ;
\n
2° Soit admis à la négociation sur un marché réglementé en fonctionnement régulier d'un Etat ni membre de la Communauté européenne, ni partie à l'accord sur l'Espace économique européen pour autant que ce marché ne figure pas sur une liste de marchés exclus établie par l'Autorité des marchés financiers.
\n
Sont assimilés à des instruments financiers admis à la négociation sur un marché réglementé les instruments financiers émis dès lors que leur admission à la négociation a été demandée.
\n
Toutefois, cette assimilation cesse de produire effet un an après l'émission, si, à cette date, l'admission à la négociation n'a pas été obtenue.
\n
II. - Sont assimilés à des actifs admis à la négociation sur un marché réglementé mentionnés aux 1° et 2° du I les titres de créances négociables émis sur le fondement du droit français ou d'un droit étranger, soumis à un contrôle public particulier visant à protéger les détenteurs de ces titres et répondant à chacune des quatre conditions suivantes :
\n
1° Préalablement à la première émission, l'émetteur rédige un document d'information portant sur sa situation économique et financière et sur le programme d'émission ; il en assure la mise à jour au moins annuelle et lorsqu'un fait nouveau est susceptible d'avoir une incidence significative sur l'évaluation des titres émis ou sur la bonne fin du programme ;
\n
2° L'émission est supervisée par une autorité publique indépendante, qui veille notamment à la conformité de l'émission aux lois et règlements et au programme d'émission, à la mise à disposition du document d'information auprès des investisseurs, et qui assure régulièrement la diffusion d'informations statistiques sur les titres émis ;
\n
3° Les titres font l'objet d'un enregistrement en compte et de procédures de règlement livraison dont la sécurité et le bon fonctionnement sont contrôlés ;
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4° L'émetteur relève de l'une des cinq catégories suivantes :
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a) Un Etat, ou, dans le cas d'un Etat fédéral, un des membres composant la fédération, une collectivité régionale ou locale d'un Etat membre de la Communauté européenne, la Banque centrale européenne, la Banque centrale d'un Etat membre, l'Union européenne, la Banque européenne d'investissement, ou un organisme public international dont font partie un ou plusieurs Etats membres ;
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b) Une entité dont des titres sont négociés sur un marché réglementé au sens du I du présent article ;
\n
c) Un établissement soumis à une surveillance prudentielle ;
\n
d) Un émetteur garanti par un organisme mentionné au a ou par un établissement mentionné au c ;
\n
e) Une autre entité appartenant à une catégorie figurant sur une liste établie par l'Autorité des marchés financiers, soumise à des règles de protection des investisseurs équivalentes à celles prévues aux quatre alinéas précédents, et ayant le statut soit d'une société dont le capital augmenté des réserves s'élève au moins à 10 millions d'euros et présentant ses comptes annuels conformément à la quatrième directive 78/660/CEE du Conseil du 25 juillet 1978 susvisée, transposée par les articles L. 123-12 à L. 123-24 du code de commerce, soit d'une entité se consacrant au financement d'un groupe au sens de la septième directive 83/349/CEE du Conseil du 13 juin 1983 susvisée, comportant au moins une société dont les titres sont admis aux négociations sur un marché réglementé au sens du I du présent article, soit d'une entité de titrisation bénéficiant d'une ligne de financement bancaire.
" } }, "LEGIARTI000006327988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-25", "DATE_DEBUT": "2005-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006327988", "URL": "article/LEGI/ARTI/00/00/06/32/79/LEGIARTI000006327988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHCMXXXXXX002AAXXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006327972", "@num": "1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328507", "@num": "14", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328605", "@num": "14-5", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 14-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328000", "@num": "3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328160", "@num": "4-6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 4-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328229", "@num": "6", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006225555", "@num": "11", "#text": "Décret n°2003-1103 du 21 novembre 2003 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006380647", "@num": "22", "#text": "Décret n°2005-875 du 25 juillet 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "JORFTEXT000000812128", "#text": "Décret 2005-875 2005-07-25 art. 22 : Spécificité d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "LEGIARTI000006380466", "@num": "1", "#text": "Décret n°2005-875 du 25 juillet 2005 - art. 1 () JORF 30 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "LEGIARTI000006244165", "@num": "5", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 5 (V) JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006680441", "@num": "R214-2", "#text": "Code monétaire et financier - art. R214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681015", "@num": "R214-44", "#text": "Code monétaire et financier - art. R214-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681374", "@num": "R214-66", "#text": "Code monétaire et financier - art. R214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681563", "@num": "R214-82", "#text": "Code monétaire et financier - art. R214-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L123-12 à L123-24", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652450", "@num": "L422-1", "#text": "Code monétaire et financier - art. L422-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680438", "@num": "R214-2", "#text": "Code monétaire et financier - art. R214-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114997", "@fin": "2005-08-25", "#text": "Section 1 : Règles générales de composition de l'actif", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084925", "@fin": "2005-08-25", "#text": "Chapitre Ier : Dispositions communes aux organismes de placement collectif en valeurs mobilières", "@debut": "2003-08-02" } ] }, "@cid": "JORFTEXT000000332976", "@nor": "ECOT8920101D", "@num": "89-623", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 PRIS EN APPLICATION DE LA LOI 881201 DU 23-12-1988 RELATIVE AUX ORGANISMES DE PLACEMENT COLLECTIF EN VALEURS MOBILIERES ET PORTANT CREATION DES FONDS COMMUNS DE CREANCES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000332976", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" }, { "@fin": "2999-01-01", "#text": "Décret n°89-623 du 6 septembre 1989 pris en application de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances", "@debut": "1989-10-01", "@id_txt": "LEGITEXT000006067237", "@c_titre_court": "Décret n°89-623 du 6 septembre 1989" } ], "@date_publi": "1989-09-07", "@date_signature": "1989-09-06" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327984", "@fin": "1998-12-12", "@num": "2", "@etat": "MODIFIE", "@debut": "1989-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327985", "@fin": "2003-08-02", "@num": "2", "@etat": "MODIFIE", "@debut": "1998-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327987", "@fin": "2005-07-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006327988", "@fin": "2005-08-25", "@num": "2", "@etat": "ABROGE", "@debut": "2005-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les instruments financiers mentionnés aux a, b et d du 2° de l'article 1er éligibles à l'actif d'un organisme de placement collectif en valeurs mobilières sont :
\n
1° Soit admis à la négociation sur un marché réglementé au sens de l'article L. 422-1 du code monétaire et financier ;
\n
2° Soit admis à la négociation sur un marché réglementé en fonctionnement régulier d'un Etat ni membre de la Communauté européenne, ni partie à l'accord sur l'Espace économique européen pour autant que ce marché ne figure pas sur une liste de marchés exclus établie par l'Autorité des marchés financiers.
\n
Sont assimilés à des instruments financiers admis à la négociation sur un marché réglementé les instruments financiers émis dès lors que leur admission à la négociation a été demandée.
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Toutefois, cette assimilation cesse de produire effet un an après l'émission, si, à cette date, l'admission à la négociation n'a pas été obtenue.
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II. - Sont assimilés à des actifs admis à la négociation sur un marché réglementé mentionnés aux 1° et 2° du I les titres de créances négociables émis sur le fondement du droit français ou d'un droit étranger, soumis à un contrôle public particulier visant à protéger les détenteurs de ces titres et répondant à chacune des quatre conditions suivantes :
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1° Préalablement à la première émission, l'émetteur rédige une documentation financière portant sur son activité et sa situation financière et sur le programme d'émission ; il en assure la mise à jour au moins annuelle et lorsqu'un fait nouveau est susceptible d'avoir une incidence significative sur l'évaluation des titres émis ou sur la bonne fin du programme ;
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2° L'émission est supervisée par une autorité publique indépendante, qui veille notamment à la conformité de l'émission aux lois et règlements et au programme d'émission, à la mise à disposition du document d'information auprès des investisseurs, et qui assure régulièrement la diffusion d'informations statistiques sur les titres émis ;
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3° Les titres font l'objet d'un enregistrement en compte et de procédures de règlement livraison dont la sécurité et le bon fonctionnement sont contrôlés ;
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4° L'émetteur relève de l'une des cinq catégories suivantes :
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a) Un Etat, ou, dans le cas d'un Etat fédéral, un des membres composant la fédération, une collectivité régionale ou locale d'un Etat membre de la Communauté européenne, la Banque centrale européenne, la Banque centrale d'un Etat membre, l'Union européenne, la Banque européenne d'investissement, ou un organisme public international dont font partie un ou plusieurs Etats membres ;
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b) Une entité dont des titres sont négociés sur un marché réglementé au sens du I du présent article ;
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c) Un établissement soumis à une surveillance prudentielle ;
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d) Un émetteur garanti par un organisme mentionné au a ou par un établissement mentionné au c ;
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e) Une autre entité appartenant à une catégorie figurant sur une liste établie par l'Autorité des marchés financiers, soumise à des règles de protection des investisseurs équivalentes à celles prévues aux quatre alinéas précédents, et ayant le statut soit d'une société dont le capital augmenté des réserves s'élève au moins à 10 millions d'euros et présentant ses comptes annuels conformément à la quatrième directive 78/660/CEE du Conseil du 25 juillet 1978 susvisée, transposée par les articles L. 123-12 à L. 123-24 du code de commerce, soit d'une entité se consacrant au financement d'un groupe au sens de la septième directive 83/349/CEE du Conseil du 13 juin 1983 susvisée, comportant au moins une société dont les titres sont admis aux négociations sur un marché réglementé au sens du I du présent article, soit d'une entité de titrisation bénéficiant d'une ligne de financement bancaire.
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L621-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662763", "@num": "L732-7", "#text": "Code monétaire et financier - art. L732-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538911", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912964", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538825", "@num": "L743-6", "#text": "Code monétaire et financier - art. 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R214-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les fonds communs de créance ;
\n
3. Les sociétés civiles de placement immobilier.
" } }, "LEGIARTI000006648517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-05-07", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006648517", "URL": "article/LEGI/ARTI/00/00/06/64/85/LEGIARTI000006648517.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L001AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329259", "@num": "14", "#text": "Décret n°89-624 du 6 septembre 1989 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517756", "@nortexte": "ECOT8920102D", "@numtexte": "89-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000027029221", "@num": "29", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000020871480", "@num": "4", "#text": "Ordonnance n°2004-823 du 19 août 2004 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031593158", "@nortexte": "DEVD1515626D", "@numtexte": "2015-1615", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-10" }, { "@id": "LEGIARTI000031880591", "@num": "2", "#text": "Décret n°2016-10 du 8 janvier 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031800648", "@nortexte": "FCPT1531223D", "@numtexte": "2016-10", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-08" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGITEXT000033599288", "#text": "Décret n°2016-1701 du 12 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585347", "@nortexte": "ECFT1624823D", "@numtexte": "2016-1701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-12" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGITEXT000038004858", "#text": "Décret n°2018-1327 du 28 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037883571", "@nortexte": "ECOT1833229D", "@numtexte": "2018-1327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - 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art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGITEXT000047527033", "#text": "Décret n°2023-344 du 5 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047523918", "@nortexte": "ECOT2310822D", "@numtexte": "2023-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-05" }, { "@id": "LEGIARTI000019901976", "@num": "L823-20", "#text": "Code de commerce. - art. 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D214-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006640841", "@num": "D411-1", "#text": "Code monétaire et financier - art. D411-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043803495", "@num": "D533-11", "#text": "Code monétaire et financier - art. D533-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043803477", "@num": "D533-13", "#text": "Code monétaire et financier - art. D533-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096450", "@num": "L411-2", "#text": "Code monétaire et financier - art. 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L743-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538819", "@num": "L744-6", "#text": "Code monétaire et financier - art. L744-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912949", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957566", "@num": "L762-6", "#text": "Code monétaire et financier - art. L762-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019236954", "@num": "R214-11", "#text": "Code monétaire et financier - art. 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R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les fonds communs de créance ;
\n
3. Les sociétés civiles de placement immobilier.
\n
4. Les sociétés d'épargne forestière.
\n
II. - Les sociétés de gestion d'organismes de placements collectifs sont les sociétés de gestion de portefeuille, les sociétés de gestion d'organismes de placement collectif en valeurs mobilières, les sociétés de gestion de fonds communs de créances, les sociétés de gestion de sociétés civiles de placement immobilier, les sociétés de gestion des sociétés d'épargne forestière.
" } }, "LEGIARTI000006648518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-01", "DATE_DEBUT": "2005-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006648518", "URL": "article/LEGI/ARTI/00/00/06/64/85/LEGIARTI000006648518.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L001AXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Ordonnance 2005-1278 du 13 octobre 2005 art. 7 : La présente ordonnance entre en vigueur le premier jour du mois suivant celui de la publication au Journal officiel de la République française de l'arrêté du ministre chargé de l'économie portant homologation des dispositions du règlement général de l'Autorité des marchés financiers relatives aux organismes de placement collectif immobilier. L'arrêté d'homologation du 15 mai 2007 a été publié au Journal officiel du 16 mai 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329259", "@num": "14", "#text": "Décret n°89-624 du 6 septembre 1989 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517756", "@nortexte": "ECOT8920102D", "@numtexte": "89-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000027029221", "@num": "29", "#text": "Décret n°2004-569 du 18 juin 2004 - 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art. 411-135 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028423243", "@num": "411-51", "#text": "Arrêté du 12 novembre 2004 - art. 411-51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006718248", "@num": "73", "#text": "Ordonnance n°2005-429 du 6 mai 2005 - art. 73 () JORF 7 mai 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000424044", "@nortexte": "ECOX0400249R", "@numtexte": "2005-429", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-05-06" }, { "@id": "LEGIARTI000020502317", "@num": "1", "#text": "Ordonnance n°2009-394 du 9 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020499142", "@nortexte": "ECET0903705R", "@numtexte": "2009-394", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000020888456", "@num": "2", "#text": "Ordonnance n°2009-884\n du 22 juillet 2009 - 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R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les fonds communs de créance ;
\n
3. Les sociétés civiles de placement immobilier.
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4. Les sociétés d'épargne forestière.
\n
II. - Paragraphe transfèré à l'article L543-1.
" } }, "LEGIARTI000006648519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-1", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-01", "DATE_DEBUT": "2007-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006648519", "URL": "article/LEGI/ARTI/00/00/06/64/85/LEGIARTI000006648519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L001AXXXAD" } }, "NOTA": { "CONTENU": "
NOTA : Ordonnance 2005-1278 du 13 octobre 2005 art. 7 : La présente ordonnance entre en vigueur le premier jour du mois suivant celui de la publication au Journal officiel de la République française de l'arrêté du ministre chargé de l'économie portant homologation des dispositions du règlement général de l'Autorité des marchés financiers relatives aux organismes de placement collectif immobilier. L'arrêté d'homologation du 15 mai 2007 a été publié au Journal officiel du 16 mai 2007.
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L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les fonds communs de créance ;
\n
3. Les sociétés civiles de placement immobilier.
\n
4. Les sociétés d'épargne forestière.
\n
5. Les organismes de placement collectif immobilier.
\n
II. - Paragraphe transfèré à l'article L543-1.
" } }, "LEGIARTI000006648520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-06-15", "DATE_DEBUT": "2006-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006648520", "URL": "article/LEGI/ARTI/00/00/06/64/85/LEGIARTI000006648520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L001AXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329259", "@num": "14", "#text": "Décret n°89-624 du 6 septembre 1989 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517756", "@nortexte": "ECOT8920102D", "@numtexte": "89-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - 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L511-41-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563936", "@num": "L531-2", "#text": "Code monétaire et financier - art. L531-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024439992", "@num": "L532-9", "#text": "Code monétaire et financier - art. L532-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048526883", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361219", "@num": "L561-36", "#text": "Code monétaire et financier - art. L561-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658393", "@num": "L562-1", "#text": "Code monétaire et financier - art. L562-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658660", "@num": "L564-3", "#text": "Code monétaire et financier - art. L564-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658745", "@num": "L565-3", "#text": "Code monétaire et financier - art. L565-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300544", "@num": "L566-3", "#text": "Code monétaire et financier - art. L566-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370712", "@num": "L621-15", "#text": "Code monétaire et financier - art. L621-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372905", "@num": "L621-7", "#text": "Code monétaire et financier - art. L621-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050371830", "@num": "L621-9", "#text": "Code monétaire et financier - art. L621-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662763", "@num": "L732-7", "#text": "Code monétaire et financier - art. L732-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538911", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912964", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538825", "@num": "L743-6", "#text": "Code monétaire et financier - art. L743-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538819", "@num": "L744-6", "#text": "Code monétaire et financier - art. L744-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912949", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957566", "@num": "L762-6", "#text": "Code monétaire et financier - art. L762-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019236954", "@num": "R214-11", "#text": "Code monétaire et financier - art. R214-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les fonds communs de créance ;
\n
3. Les sociétés civiles de placement immobilier.
\n
4. Les sociétés d'épargne forestière.
\n
5. Les organismes de placement collectif immobilier.
\n
II. - Tout organisme de placement collectif doit, préalablement à sa commercialisation sur le territoire de la République française, faire l'objet d'une autorisation délivrée par l'Autorité des marchés financiers. Un décret définit les conditions de délivrance de cette autorisation.
" } }, "LEGIARTI000006649854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006649854", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649854.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L036AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328313", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328339", "@num": "10-3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000023378510", "@num": "78", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 I JORF 3 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000028421636", "@num": "313-12", "#text": "Arrêté du 12 novembre 2004 - art. 313-12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037151846", "@num": "319-15", "#text": "Arrêté du 12 novembre 2004 - art. 319-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037038310", "@num": "321-166", "#text": "Arrêté du 12 novembre 2004 - art. 321-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076648", "@num": "412-65", "#text": "Arrêté du 12 novembre 2004 - art. 412-65 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026019998", "@num": "414-9", "#text": "Arrêté du 12 novembre 2004 - art. 414-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895896", "@num": "422-129", "#text": "Arrêté du 12 novembre 2004 - art. 422-129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028377879", "@num": "422-137", "#text": "Arrêté du 12 novembre 2004 - art. 422-137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378019", "@num": "422-140", "#text": "Arrêté du 12 novembre 2004 - art. 422-140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378086", "@num": "422-145", "#text": "Arrêté du 12 novembre 2004 - art. 422-145 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378433", "@num": "422-162", "#text": "Arrêté du 12 novembre 2004 - 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art. 422-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028380433", "@num": "422-179", "#text": "Arrêté du 12 novembre 2004 - art. 422-179 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028422426", "@num": "423-13", "#text": "Arrêté du 12 novembre 2004 - art. 423-13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000049884827", "@num": "1", "#text": "Arrêté du 7 août 2019 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906774", "@nortexte": "ECOT1917532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-07" }, { "@id": "LEGIARTI000049872156", "@num": "8", "#text": "Ordonnance n°2024-662 du 3 juillet 2024 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000049870394", "@nortexte": "ECOT2412409R", "@numtexte": "2024-662", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-07-03" }, { "@id": "LEGIARTI000049896891", "@num": "1", "#text": "Arrêté du 1er juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049888609", "@nortexte": "ECOT2407581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-01" }, { "@id": "LEGIARTI000006294300", "@num": "171 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294301", "@num": "171 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AV (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294302", "@num": "171 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313075", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744536", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744582", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744483", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815471", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189454", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815468", "@num": "35 A", "#text": "Code général des impôts, CGI. - art. 35 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189590", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271882", "@num": "D214-113", "#text": "Code monétaire et financier - art. D214-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780356", "@num": "D214-124", "#text": "Code monétaire et financier - art. D214-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810601", "@num": "L214-149", "#text": "Code monétaire et financier - art. L214-149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649129", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787103", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787063", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378480", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810276", "@num": "L214-42", "#text": "Code monétaire et financier - art. L214-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810263", "@num": "L214-43", "#text": "Code monétaire et financier - art. L214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441399", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810217", "@num": "L214-55", "#text": "Code monétaire et financier - art. L214-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613195", "@num": "L214-61", "#text": "Code monétaire et financier - art. L214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877116", "@num": "L214-66", "#text": "Code monétaire et financier - art. L214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810446", "@num": "L214-69", "#text": "Code monétaire et financier - art. L214-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810438", "@num": "L214-71", "#text": "Code monétaire et financier - art. L214-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877146", "@num": "L214-76", "#text": "Code monétaire et financier - art. L214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563656", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810152", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652234", "@num": "L342-2", "#text": "Code monétaire et financier - art. L342-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654303", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347585", "@num": "R214-104", "#text": "Code monétaire et financier - art. R214-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798126", "@num": "R214-106", "#text": "Code monétaire et financier - art. R214-106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798123", "@num": "R214-107", "#text": "Code monétaire et financier - art. R214-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798120", "@num": "R214-108", "#text": "Code monétaire et financier - art. R214-108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798077", "@num": "R214-115", "#text": "Code monétaire et financier - art. R214-115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798067", "@num": "R214-116", "#text": "Code monétaire et financier - art. R214-116 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798050", "@num": "R214-120", "#text": "Code monétaire et financier - art. R214-120 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798043", "@num": "R214-121", "#text": "Code monétaire et financier - art. R214-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798037", "@num": "R214-122", "#text": "Code monétaire et financier - art. R214-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027781433", "@num": "R214-155-1", "#text": "Code monétaire et financier - art. 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L'actif d'un fonds commun de placement à risques doit être constitué, pour 40 % au moins, de valeurs mobilières non admises à la négociation sur un marché réglementé français ou étranger, ou, par dérogation à l'article L. 214-20, de parts de société à responsabilité limitée. Un décret en Conseil d'Etat fixe la nature de ces actifs, et notamment le plafond autorisé de détention des valeurs étrangères qui peuvent être incluses dans la fraction de l'actif définie à la première phrase pour les fonds constitués avant le 1er janvier 1990.
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L'actif peut également comprendre, dans des conditions et limites fixées par le décret mentionné à l'alinéa précédent, des avances en compte courant consenties par le fonds aux sociétés dans lesquelles il détient une participation.
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Ce décret fixe en outre des règles spécifiques relatives aux cessions ainsi qu'aux limites de la détention des actifs.
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Les porteurs de parts ne peuvent demander le rachat de celles-ci avant l'expiration d'une période qui ne peut excéder dix ans. Au terme de ce délai, les porteurs de parts peuvent exiger la liquidation du fonds si leurs demandes de remboursement n'ont pas été satisfaites dans le délai d'un an.
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Les parts peuvent donner lieu à des droits différents sur l'actif net ou sur les produits du fonds dans des conditions fixées par le règlement du fonds.
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Le règlement d'un fonds commun de placement à risques peut prévoir une ou plusieurs périodes de souscription à durée déterminée. La société de gestion ne peut procéder à la distribution d'une fraction des actifs qu'à l'expiration de la dernière période de souscription et dans des conditions fixées par décret.
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La cession des parts d'un fonds commun de placement à risques est possible dès leur souscription. Lorsque les parts n'ont pas été entièrement libérées, le souscripteur et les cessionnaires successifs sont tenus solidairement du montant non libéré de celles-ci. A défaut pour le porteur de parts de libérer aux époques fixées par la société de gestion les sommes restant à verser sur le montant des parts détenues, la société de gestion lui adresse une mise en demeure. Un mois après cette mise en demeure et si celle-ci est restée sans effet, la société de gestion peut procéder, sans aucune autorisation de justice, à la cession de ces parts. Toutefois, le souscripteur ou cessionnaire qui a cédé ses parts cesse d'être tenu des versements non encore appelés par la société de gestion, deux ans après le virement de compte à compte des parts cédées.
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Le règlement du fonds peut prévoir qu'à la liquidation du fonds une fraction des actifs est attribuée à la société de gestion dans des conditions fixées par décret en Conseil d'Etat.
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1. L'actif d'un fonds commun de placement à risques doit être constitué, pour 50 % au moins, de titres participatifs ou de titres donnant accès directement ou indirectement au capital de sociétés qui ne sont pas admises aux négociations sur un marché réglementé français ou étranger, ou, par dérogation à l'article L. 214-20, de parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans leur Etat de résidence.
\n
2. L'actif peut également comprendre :
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a) Dans la limite de 15 %, les avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds détient au moins 5 % du capital. Ces avances sont prises en compte pour le calcul du quota prévu au 1, lorsqu'elles sont consenties à des sociétés remplissant les conditions pour être retenues dans ce quota ;
\n
b) Des droits représentatifs d'un placement financier dans une entité constituée dans un Etat membre de l'Organisation de coopération et de développement économiques dont l'objet principal est d'investir dans des sociétés dont les titres de capital ne sont pas admis aux négociations sur un marché réglementé. Ces droits ne sont retenus dans le quota d'investissement de 50 % du fonds qu'à concurrence du pourcentage d'investissement direct de l'actif de l'entité concernée dans les sociétés éligibles à ce même quota.
\n
3. Sont également pris en compte pour le calcul du quota d'investissement de 50 % les titres, détenus depuis cinq ans au plus, des sociétés admises aux négociations sur l'un des marchés réglementés de valeurs de croissance de l'Espace économique européen ou un compartiment de valeurs de croissance de ces marchés dont la liste est fixée par arrêté du ministre chargé de l'économie.
\n
4. Lorsque les titres d'une société détenus par un fonds commun de placement à risques sont admis aux négociations sur un marché réglementé, ils continuent à être pris en compte dans le quota d'investissement de 50 % pendant une durée de cinq ans à compter de leur admission.
\n
5. Le quota d'investissement de 50 % doit être respecté au plus tard lors de l'inventaire de clôture de l'exercice suivant l'exercice de la constitution du fonds commun de placement à risques et jusqu'à la clôture du cinquième exercice du fonds.
\n
6. Un décret en Conseil d'Etat fixe les modalités d'application du quota prévu au 5 dans le cas où le fonds procède à des appels complémentaires de capitaux ou à des souscriptions nouvelles. Il fixe également les règles d'appréciation du quota ainsi que les règles spécifiques relatives aux cessions et aux limites de la détention des actifs.
\n
7. Les porteurs de parts ne peuvent demander le rachat de celles-ci avant l'expiration d'une période qui ne peut excéder dix ans. Au terme de ce délai, les porteurs de parts peuvent exiger la liquidation du fonds si leurs demandes de remboursement n'ont pas été satisfaites dans le délai d'un an.
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8. Les parts peuvent donner lieu à des droits différents sur l'actif net ou sur les produits du fonds dans des conditions fixées par le règlement du fonds.
\n
9. Le règlement d'un fonds commun de placement à risques peut prévoir une ou plusieurs périodes de souscription à durée déterminée. La société de gestion ne peut procéder à la distribution d'une fraction des actifs qu'à l'expiration de la dernière période de souscription et dans des conditions fixées par décret.
\n
10. La cession des parts d'un fonds commun de placement à risques est possible dès leur souscription. Lorsque les parts n'ont pas été entièrement libérées, le souscripteur et les cessionnaires successifs sont tenus solidairement du montant non libéré de celles-ci. A défaut pour le porteur de parts de libérer aux époques fixées par la société de gestion les sommes restant à verser sur le montant des parts détenues, la société de gestion lui adresse une mise en demeure. Un mois après cette mise en demeure et si celle-ci est restée sans effet, la société de gestion peut procéder, sans aucune autorisation de justice, à la cession de ces parts. Toutefois, le souscripteur ou cessionnaire qui a cédé ses parts cesse d'être tenu des versements non encore appelés par la société de gestion, deux ans après le virement de compte à compte des parts cédées.
\n
11. Le règlement du fonds peut prévoir qu'à la liquidation du fonds une fraction des actifs est attribuée à la société de gestion dans des conditions fixées par décret en Conseil d'Etat.
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art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. 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1. L'actif d'un fonds commun de placement à risques doit être constitué, pour 50 % au moins, de titres participatifs ou de titres de capital, ou donnant accès au capital, émis par des sociétés qui ne sont pas admises aux négociations sur un marché d'instruments financiers français ou étranger, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ou, par dérogation à l'article L. 214-20, de parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans leur Etat de résidence.
\n
2. L'actif peut également comprendre :
\n
a) Dans la limite de 15 %, les avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds détient au moins 5 % du capital. Ces avances sont prises en compte pour le calcul du quota prévu au 1, lorsqu'elles sont consenties à des sociétés remplissant les conditions pour être retenues dans ce quota ;
\n
b) Des droits représentatifs d'un placement financier dans une entité constituée dans un Etat membre de l'Organisation de coopération et de développement économiques dont l'objet principal est d'investir dans des sociétés dont les titres de capital ne sont pas admis aux négociations sur un marché mentionné au 1. Ces droits ne sont retenus dans le quota d'investissement de 50 % du fonds qu'à concurrence du pourcentage d'investissement direct de l'actif de l'entité concernée dans les sociétés éligibles à ce même quota.
\n
3. Sont également éligibles au quota d'investissement prévu au 1, dans la limite de 20 % de l'actif du fonds, les titres de capital, ou donnant accès au capital, admis aux négociations sur un marché mentionné au 1 d'un Etat partie à l'accord sur l'Espace économique européen, émis par des sociétés dont la capitalisation boursière est inférieure à 150 millions d'euros. La capitalisation boursière est évaluée selon la moyenne des cours d'ouverture des soixante jours de bourse précédant celui de l'investissement. Un décret en Conseil d'Etat détermine les modalités d'application de cette évaluation notamment en cas de première cotation ou d'opération de restructuration d'entreprises.
\n
4. Lorsque les titres d'une société détenus par un fonds commun de placement à risques sont admis aux négociations sur un marché d'instruments financiers français ou étrangers, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ils continuent à être pris en compte dans le quota d'investissement de 50 % pendant une durée de cinq ans à compter de leur admission. Le délai de cinq ans n'est toutefois pas applicable si les titres de la société admis à la cotation répondent aux conditions du 3 à la date de cette cotation et si le fonds respecte, compte tenu de ces titres, la limite de 20 % mentionnée audit 3.
\n
5. Le quota d'investissement de 50 % doit être respecté au plus tard lors de l'inventaire de clôture de l'exercice suivant l'exercice de la constitution du fonds commun de placement à risques et jusqu'à la clôture du cinquième exercice du fonds.
\n
6. Un décret en Conseil d'Etat fixe les modalités d'application du quota prévu au 5 dans le cas où le fonds procède à des appels complémentaires de capitaux ou à des souscriptions nouvelles. Il fixe également les règles d'appréciation du quota ainsi que les règles spécifiques relatives aux cessions et aux limites de la détention des actifs.
\n
7. Les porteurs de parts ne peuvent demander le rachat de celles-ci avant l'expiration d'une période qui ne peut excéder dix ans. Au terme de ce délai, les porteurs de parts peuvent exiger la liquidation du fonds si leurs demandes de remboursement n'ont pas été satisfaites dans le délai d'un an.
\n
8. Les parts peuvent donner lieu à des droits différents sur l'actif net ou sur les produits du fonds dans des conditions fixées par le règlement du fonds.
\n
9. Le règlement d'un fonds commun de placement à risques peut prévoir une ou plusieurs périodes de souscription à durée déterminée. La société de gestion ne peut procéder à la distribution d'une fraction des actifs qu'à l'expiration de la dernière période de souscription et dans des conditions fixées par décret.
\n
10. La cession des parts d'un fonds commun de placement à risques est possible dès leur souscription. Lorsque les parts n'ont pas été entièrement libérées, le souscripteur et les cessionnaires successifs sont tenus solidairement du montant non libéré de celles-ci. A défaut pour le porteur de parts de libérer aux époques fixées par la société de gestion les sommes restant à verser sur le montant des parts détenues, la société de gestion lui adresse une mise en demeure. Un mois après cette mise en demeure et si celle-ci est restée sans effet, la société de gestion peut procéder, sans aucune autorisation de justice, à la cession de ces parts. Toutefois, le souscripteur ou cessionnaire qui a cédé ses parts cesse d'être tenu des versements non encore appelés par la société de gestion, deux ans après le virement de compte à compte des parts cédées.
\n
11. Le règlement du fonds peut prévoir qu'à la liquidation du fonds une fraction des actifs est attribuée à la société de gestion dans des conditions fixées par décret en Conseil d'Etat.
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art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328313", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328339", "@num": "10-3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - 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art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000049884827", "@num": "1", "#text": "Arrêté du 7 août 2019 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906774", "@nortexte": "ECOT1917532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-07" }, { "@id": "LEGIARTI000049872156", "@num": "8", "#text": "Ordonnance n°2024-662 du 3 juillet 2024 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000049870394", "@nortexte": "ECOT2412409R", "@numtexte": "2024-662", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-07-03" }, { "@id": "LEGIARTI000049896891", "@num": "1", "#text": "Arrêté du 1er juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049888609", "@nortexte": "ECOT2407581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-01" }, { "@id": "LEGIARTI000006294300", "@num": "171 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294301", "@num": "171 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AV (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294302", "@num": "171 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313075", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744536", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744582", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744483", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815471", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189454", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815468", "@num": "35 A", "#text": "Code général des impôts, CGI. - art. 35 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189590", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271882", "@num": "D214-113", "#text": "Code monétaire et financier - art. D214-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780356", "@num": "D214-124", "#text": "Code monétaire et financier - art. D214-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810601", "@num": "L214-149", "#text": "Code monétaire et financier - art. L214-149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649129", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787103", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787063", "@num": "L214-39", "#text": "Code monétaire et financier - art. 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1. L'actif d'un fonds commun de placement à risques doit être constitué, pour 50 % au moins, de titres participatifs ou de titres de capital, ou donnant accès au capital, émis par des sociétés qui ne sont pas admises aux négociations sur un marché d'instruments financiers français ou étranger, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ou, par dérogation à l'article L. 214-20, de parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans leur Etat de résidence.
\n
2. L'actif peut également comprendre :
\n
a) Dans la limite de 15 %, les avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds détient au moins 5 % du capital. Ces avances sont prises en compte pour le calcul du quota prévu au 1, lorsqu'elles sont consenties à des sociétés remplissant les conditions pour être retenues dans ce quota ;
\n
b) Des droits représentatifs d'un placement financier dans une entité constituée dans un Etat membre de l'Organisation de coopération et de développement économiques dont l'objet principal est d'investir dans des sociétés dont les titres de capital ne sont pas admis aux négociations sur un marché mentionné au 1. Ces droits ne sont retenus dans le quota d'investissement de 50 % du fonds qu'à concurrence du pourcentage d'investissement direct de l'actif de l'entité concernée dans les sociétés éligibles à ce même quota.
\n
3. Sont également éligibles au quota d'investissement prévu au 1, dans la limite de 20 % de l'actif du fonds, les titres de capital, ou donnant accès au capital, admis aux négociations sur un marché mentionné au 1 d'un Etat partie à l'accord sur l'Espace économique européen, émis par des sociétés dont la capitalisation boursière est inférieure à 150 millions d'euros. La capitalisation boursière est évaluée selon la moyenne des cours d'ouverture des soixante jours de bourse précédant celui de l'investissement. Un décret en Conseil d'Etat détermine les modalités d'application de cette évaluation notamment en cas de première cotation ou d'opération de restructuration d'entreprises.
\n
4. Lorsque les titres d'une société détenus par un fonds commun de placement à risques sont admis aux négociations sur un marché d'instruments financiers français ou étrangers, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ils continuent à être pris en compte dans le quota d'investissement de 50 % pendant une durée de cinq ans à compter de leur admission. Le délai de cinq ans n'est toutefois pas applicable si les titres de la société admis à la cotation répondent aux conditions du 3 à la date de cette cotation et si le fonds respecte, compte tenu de ces titres, la limite de 20 % mentionnée audit 3.
\n
5. Le quota d'investissement de 50 % doit être respecté au plus tard lors de l'inventaire de clôture de l'exercice suivant l'exercice de la constitution du fonds commun de placement à risques et jusqu'à la clôture du cinquième exercice du fonds.
\n
6. Un décret en Conseil d'Etat fixe les modalités d'application du quota prévu au 5 dans le cas où le fonds procède à des appels complémentaires de capitaux ou à des souscriptions nouvelles. Il fixe également les règles d'appréciation du quota ainsi que les règles spécifiques relatives aux conditions d'acquisition et de cession ainsi qu'aux limites de la détention des actifs.
\n
7. Les porteurs de parts ne peuvent demander le rachat de celles-ci avant l'expiration d'une période qui ne peut excéder dix ans. Au terme de ce délai, les porteurs de parts peuvent exiger la liquidation du fonds si leurs demandes de remboursement n'ont pas été satisfaites dans le délai d'un an.
\n
8. Les parts peuvent donner lieu à des droits différents sur l'actif net ou sur les produits du fonds dans des conditions fixées par le règlement du fonds.
\n
9. Le règlement d'un fonds commun de placement à risques peut prévoir une ou plusieurs périodes de souscription à durée déterminée. La société de gestion ne peut procéder à la distribution d'une fraction des actifs qu'à l'expiration de la dernière période de souscription et dans des conditions fixées par décret.
\n
10. La cession des parts d'un fonds commun de placement à risques est possible dès leur souscription. Lorsque les parts n'ont pas été entièrement libérées, le souscripteur et les cessionnaires successifs sont tenus solidairement du montant non libéré de celles-ci. A défaut pour le porteur de parts de libérer aux époques fixées par la société de gestion les sommes restant à verser sur le montant des parts détenues, la société de gestion lui adresse une mise en demeure. Un mois après cette mise en demeure et si celle-ci est restée sans effet, la société de gestion peut procéder, sans aucune autorisation de justice, à la cession de ces parts. Toutefois, le souscripteur ou cessionnaire qui a cédé ses parts cesse d'être tenu des versements non encore appelés par la société de gestion, deux ans après le virement de compte à compte des parts cédées.
\n
11. Le règlement du fonds peut prévoir qu'à la liquidation du fonds une fraction des actifs est attribuée à la société de gestion dans des conditions fixées par décret en Conseil d'Etat.
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R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681103", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681267", "@num": "R214-59", "#text": "Code monétaire et financier - art. R214-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681280", "@num": "R214-60", "#text": "Code monétaire et financier - art. 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R214-82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798243", "@num": "R214-83", "#text": "Code monétaire et financier - art. R214-83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798232", "@num": "R214-85", "#text": "Code monétaire et financier - art. R214-85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798221", "@num": "R214-87", "#text": "Code monétaire et financier - art. 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1. L'actif d'un fonds commun de placement à risques doit être constitué, pour 50 % au moins, de titres participatifs ou de titres de capital de sociétés, ou donnant accès au capital de sociétés, qui ne sont pas admis aux négociations sur un marché d'instruments financiers français ou étranger, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ou, par dérogation à l'article L. 214-20, de parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans leur Etat de résidence.
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2. L'actif peut également comprendre :
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a) Dans la limite de 15 %, les avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds détient au moins 5 % du capital. Ces avances sont prises en compte pour le calcul du quota prévu au 1, lorsqu'elles sont consenties à des sociétés remplissant les conditions pour être retenues dans ce quota ;
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b) Des droits représentatifs d'un placement financier dans une entité constituée dans un Etat membre de l'Organisation de coopération et de développement économiques dont l'objet principal est d'investir dans des sociétés dont les titres de capital ne sont pas admis aux négociations sur un marché mentionné au 1. Ces droits ne sont retenus dans le quota d'investissement de 50 % du fonds qu'à concurrence du pourcentage d'investissement direct de l'actif de l'entité concernée dans les sociétés éligibles à ce même quota.
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3. Sont également éligibles au quota d'investissement prévu au 1, dans la limite de 20 % de l'actif du fonds, les titres de capital, ou donnant accès au capital, admis aux négociations sur un marché mentionné au 1 d'un Etat partie à l'accord sur l'Espace économique européen, émis par des sociétés dont la capitalisation boursière est inférieure à 150 millions d'euros. La capitalisation boursière est évaluée selon la moyenne des cours d'ouverture des soixante jours de bourse précédant celui de l'investissement. Un décret en Conseil d'Etat détermine les modalités d'application de cette évaluation notamment en cas de première cotation ou d'opération de restructuration d'entreprises.
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4. Lorsque les titres d'une société détenus par un fonds commun de placement à risques sont admis aux négociations sur un marché d'instruments financiers français ou étrangers, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ils continuent à être pris en compte dans le quota d'investissement de 50 % pendant une durée de cinq ans à compter de leur admission. Le délai de cinq ans n'est toutefois pas applicable si les titres de la société admis à la cotation répondent aux conditions du 3 à la date de cette cotation et si le fonds respecte, compte tenu de ces titres, la limite de 20 % mentionnée audit 3.
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5. Le quota d'investissement de 50 % doit être respecté au plus tard lors de l'inventaire de clôture de l'exercice suivant l'exercice de la constitution du fonds commun de placement à risques et jusqu'à la clôture du cinquième exercice du fonds.
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6. Un décret en Conseil d'Etat fixe les modalités d'application du quota prévu au 5 dans le cas où le fonds procède à des appels complémentaires de capitaux ou à des souscriptions nouvelles. Il fixe également les règles d'appréciation du quota ainsi que les règles spécifiques relatives aux conditions d'acquisition et de cession ainsi qu'aux limites de la détention des actifs.
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7. Les porteurs de parts ne peuvent demander le rachat de celles-ci avant l'expiration d'une période qui ne peut excéder dix ans. Au terme de ce délai, les porteurs de parts peuvent exiger la liquidation du fonds si leurs demandes de remboursement n'ont pas été satisfaites dans le délai d'un an.
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8. Les parts peuvent donner lieu à des droits différents sur l'actif net ou sur les produits du fonds dans des conditions fixées par le règlement du fonds.
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9. Le règlement d'un fonds commun de placement à risques peut prévoir une ou plusieurs périodes de souscription à durée déterminée. La société de gestion ne peut procéder à la distribution d'une fraction des actifs qu'à l'expiration de la dernière période de souscription et dans des conditions fixées par décret.
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10. La cession des parts d'un fonds commun de placement à risques est possible dès leur souscription. Lorsque les parts n'ont pas été entièrement libérées, le souscripteur et les cessionnaires successifs sont tenus solidairement du montant non libéré de celles-ci. A défaut pour le porteur de parts de libérer aux époques fixées par la société de gestion les sommes restant à verser sur le montant des parts détenues, la société de gestion lui adresse une mise en demeure. Un mois après cette mise en demeure et si celle-ci est restée sans effet, la société de gestion peut procéder, sans aucune autorisation de justice, à la cession de ces parts. Toutefois, le souscripteur ou cessionnaire qui a cédé ses parts cesse d'être tenu des versements non encore appelés par la société de gestion, deux ans après le virement de compte à compte des parts cédées.
\n
11. Le règlement du fonds peut prévoir qu'à la liquidation du fonds une fraction des actifs est attribuée à la société de gestion dans des conditions fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006649886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006649886", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649886.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L037AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076833", "@num": "412-86", "#text": "Arrêté du 12 novembre 2004 - art. 412-86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023251", "@num": "414-15", "#text": "Arrêté du 12 novembre 2004 - art. 414-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000019756922", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757242", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799365", "@num": "41 duovicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441382", "@num": "L214-151", "#text": "Code monétaire et financier - art. L214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649542", "@num": "L214-35", "#text": "Code monétaire et financier - art. L214-35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810250", "@num": "L214-46", "#text": "Code monétaire et financier - art. L214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798155", "@num": "R214-100", "#text": "Code monétaire et financier - art. R214-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798151", "@num": "R214-101", "#text": "Code monétaire et financier - art. R214-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798147", "@num": "R214-102", "#text": "Code monétaire et financier - art. R214-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797722", "@num": "R214-197", "#text": "Code monétaire et financier - art. R214-197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681103", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798206", "@num": "R214-89", "#text": "Code monétaire et financier - art. R214-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798201", "@num": "R214-90", "#text": "Code monétaire et financier - art. R214-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798196", "@num": "R214-91", "#text": "Code monétaire et financier - art. R214-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184601", "@fin": "2005-05-07", "#text": "Sous-section 7 : Fonds communs de placement à risques.", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649886", "@fin": "2003-08-02", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649887", "@fin": "2005-05-07", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649888", "@fin": "2008-08-06", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289313", "@fin": "2011-08-03", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439783", "@fin": "2013-01-02", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026898624", "@fin": "2013-07-28", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2013-01-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027787103", "@fin": "2999-01-01", "@num": "L214-37", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La souscription et l'acquisition des parts de fonds communs de placement à risques bénéficiant d'une procédure allégée sont réservées aux investisseurs mentionnés à l'article L. 214-35 ainsi qu'à ceux, dirigeants, salariés ou personnes physiques, agissant pour le compte de la société de gestion du fonds, ainsi qu'à la société de gestion elle-même. La constitution, la transformation, la fusion, la scission ou la liquidation du fonds n'est pas soumise à l'agrément de la commission des opérations de bourse mais doit lui être déclarée dans des conditions définies par un règlement de la commission, dans le mois qui suit sa réalisation.
\n
Le dépositaire ou la personne désignée à cet effet par le règlement du fonds s'assure que le souscripteur ou l'acquéreur est un investisseur mentionné ci-dessus. Il s'assure également que le souscripteur ou l'acquéreur a effectivement déclaré avoir été informé que ce fonds était régi par les dispositions de la présente sous-section.
\n
Un décret en Conseil d'Etat fixe pour ces fonds des règles spécifiques relatives aux conditions et limites de la détention des actifs.
" } }, "LEGIARTI000006649887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-05-07", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006649887", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L037AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006713567", "@num": "63", "#text": "Loi n°2003-706 du 1 août 2003 - art. 63 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076833", "@num": "412-86", "#text": "Arrêté du 12 novembre 2004 - art. 412-86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023251", "@num": "414-15", "#text": "Arrêté du 12 novembre 2004 - art. 414-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000019756922", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757242", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799365", "@num": "41 duovicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441382", "@num": "L214-151", "#text": "Code monétaire et financier - art. L214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649597", "@num": "L214-35-1", "#text": "Code monétaire et financier - art. L214-35-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. 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La souscription et l'acquisition des parts de fonds communs de placement à risques bénéficiant d'une procédure allégée sont réservées aux investisseurs mentionnés à l'article L. 214-35-1 ainsi qu'à ceux, dirigeants, salariés ou personnes physiques, agissant pour le compte de la société de gestion du fonds, ainsi qu'à la société de gestion elle-même. La constitution, la transformation, la fusion, la scission ou la liquidation du fonds n'est pas soumise à l'agrément de l'Autorité des marchés financiers mais doit lui être déclarée dans des conditions définies par un règlement de la commission, dans le mois qui suit sa réalisation.
\n
Le dépositaire ou la personne désignée à cet effet par le règlement du fonds s'assure que le souscripteur ou l'acquéreur est un investisseur mentionné ci-dessus. Il s'assure également que le souscripteur ou l'acquéreur a effectivement déclaré avoir été informé que ce fonds était régi par les dispositions de la présente sous-section.
\n
Un décret en Conseil d'Etat fixe pour ces fonds des règles spécifiques relatives aux conditions et limites de la détention des actifs.
" } }, "LEGIARTI000006649888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2005-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006649888", "URL": "article/LEGI/ARTI/00/00/06/64/98/LEGIARTI000006649888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L037AXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076833", "@num": "412-86", "#text": "Arrêté du 12 novembre 2004 - art. 412-86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023251", "@num": "414-15", "#text": "Arrêté du 12 novembre 2004 - art. 414-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006717823", "@num": "24", "#text": "Ordonnance n°2005-429 du 6 mai 2005 - art. 24 () JORF 7 mai 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000424044", "@nortexte": "ECOX0400249R", "@numtexte": "2005-429", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-05-06" }, { "@id": "LEGIARTI000019756922", "@num": "R212-31", "#text": "Code de la mutualité - art. 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art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799365", "@num": "41 duovicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441382", "@num": "L214-151", "#text": "Code monétaire et financier - art. L214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810250", "@num": "L214-46", "#text": "Code monétaire et financier - art. L214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798155", "@num": "R214-100", "#text": "Code monétaire et financier - art. R214-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798151", "@num": "R214-101", "#text": "Code monétaire et financier - art. R214-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798147", "@num": "R214-102", "#text": "Code monétaire et financier - art. R214-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797722", "@num": "R214-197", "#text": "Code monétaire et financier - art. R214-197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681103", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798206", "@num": "R214-89", "#text": "Code monétaire et financier - art. R214-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798201", "@num": "R214-90", "#text": "Code monétaire et financier - art. R214-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798196", "@num": "R214-91", "#text": "Code monétaire et financier - art. R214-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185106", "@fin": "2011-08-03", "#text": "Sous-section 10 : Fonds communs de placement à risques", "@debut": "2005-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649886", "@fin": "2003-08-02", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649887", "@fin": "2005-05-07", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649888", "@fin": "2008-08-06", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289313", "@fin": "2011-08-03", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439783", "@fin": "2013-01-02", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026898624", "@fin": "2013-07-28", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2013-01-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027787103", "@fin": "2999-01-01", "@num": "L214-37", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La souscription et l'acquisition des parts de fonds communs de placement à risques bénéficiant d'une procédure allégée sont réservées aux investisseurs mentionnés à l'article L. 214-35-1 ainsi qu'à ceux, dirigeants, salariés ou personnes physiques, agissant pour le compte de la société de gestion du fonds, ainsi qu'à la société de gestion elle-même. La constitution, la transformation, la fusion, la scission ou la liquidation du fonds n'est pas soumise à l'agrément de l'Autorité des marchés financiers mais doit lui être déclarée dans des conditions définies par un règlement de la commission, dans le mois qui suit sa réalisation.
\n
Le dépositaire ou la personne désignée à cet effet par le règlement du fonds s'assure que le souscripteur ou l'acquéreur est un investisseur mentionné ci-dessus. Il s'assure également que le souscripteur ou l'acquéreur a effectivement déclaré avoir été informé que ce fonds était régi par les dispositions de la présente sous-section.
\n
Un décret en Conseil d'Etat fixe pour ces fonds des règles spécifiques relatives aux conditions et limites de la détention des actifs.
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I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par les deux premiers alinéas de l'article L. 214-36, émises par des sociétés soumises à l'impôt sur les sociétés qui comptent moins de cinq cents salariés, dont le capital est détenu, majoritairement, par des personnes physiques ou par des personnes morales détenues par des personnes physiques et qui remplissent l'une des conditions suivantes ;
\n
a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un établissement public compétent en matière de valorisation de recherche et désigné par décret.
\n
II. - Pour l'appréciation de la détention majoritaire du capital des sociétés dans lesquelles les fonds communs de placement dans l'innovation investissent, il n'est pas tenu compte des participations des sociétés de capital-risque, des sociétés de développement régional et des sociétés financières d'innovation à la condition qu'il n'existe pas de lien de dépendance au sens du 1 bis de l'article 39 terdecies du code général des impôts avec ces dernières sociétés. De même, cette appréciation ne tient pas compte des participations des fonds communs de placement à risques, des fonds communs de placement dans l'innovation, des établissements à caractère scientifique et technologique régis par la loi du 15 juillet 1982 d'orientation et de programmation pour la recherche et le développement technologique de la France et des établissements publics à caractère scientifique, culturel et professionnel prévus par la loi n° 84-52 du 26 janvier 1984 sur l'enseignement supérieur.
\n
Les conditions relatives au nombre de salariés et à la reconnaissance, par un établissement public compétent en matière de valorisation de recherche ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
" } }, "LEGIARTI000006650039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-05", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006650039", "URL": "article/LEGI/ARTI/00/00/06/65/00/LEGIARTI000006650039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L041AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691990", "#text": "Loi 82-610 1982-07-15", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "JORFTEXT000000692733", "#text": "Loi 84-52 1984-01-26", "@sens": "source", "@cidtexte": "JORFTEXT000000692733", "@numtexte": "84-52", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-26" }, { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006321204", "@num": "78", "#text": "Loi - art. 78 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535879", "@num": "412-118", "#text": "Arrêté du 12 novembre 2004 - art. 412-118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026077180", "@num": "412-127", "#text": "Arrêté du 12 novembre 2004 - art. 412-127 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "#text": "CGI 244 quater B, 39 terdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006522103", "@num": "21", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000019284993", "@num": "26", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000020285381", "#text": "Décret n°2009-193 du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020285398", "@num": "3", "#text": "Décret n°2009-193 du 18 février 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020369469", "@num": "1", "#text": "Arrêté du 26 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020368927", "@nortexte": "ECEM0904096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-26" }, { "@id": "LEGIARTI000006298122", "@num": "46 AI quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445303", "@num": "L225-138-1", "#text": "Code de commerce - art. L225-138-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796083", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524174", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755023", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445446", "@num": "L3334-12", "#text": "Code du travail - art. L3334-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024446732", "@num": "R3332-27", "#text": "Code du travail - art. R3332-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188628", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445481", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445362", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924249", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624847", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963252", "@num": "D214-71", "#text": "Code monétaire et financier - art. 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I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de cinq cents salariés, dont le capital est détenu, majoritairement, par des personnes physiques ou par des personnes morales détenues par des personnes physiques et qui remplissent l'une des conditions suivantes ;
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a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un établissement public compétent en matière de valorisation de recherche et désigné par décret.
\n
Les dispositions du 3°, du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du quota d'investissement de 60 % qui leur est propre.
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II. - Pour l'appréciation de la détention majoritaire du capital des sociétés dans lesquelles les fonds communs de placement dans l'innovation investissent, il n'est pas tenu compte des participations des sociétés de capital-risque, des sociétés de développement régional et des sociétés financières d'innovation à la condition qu'il n'existe pas de lien de dépendance au sens du 1 bis de l'article 39 terdecies du code général des impôts avec ces dernières sociétés. De même, cette appréciation ne tient pas compte des participations des fonds communs de placement à risques, des fonds communs de placement dans l'innovation, des établissements à caractère scientifique et technologique régis par la loi du 15 juillet 1982 d'orientation et de programmation pour la recherche et le développement technologique de la France et des établissements publics à caractère scientifique, culturel et professionnel prévus par la loi n° 84-52 du 26 janvier 1984 sur l'enseignement supérieur.
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Les conditions relatives au nombre de salariés et à la reconnaissance, par un établissement public compétent en matière de valorisation de recherche ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
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I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de cinq cents salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
\n
a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
\n
b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un établissement public compétent en matière de valorisation de recherche et désigné par décret.
\n
Les dispositions du 3°, du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du quota d'investissement de 60 % qui leur est propre.
\n
II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un établissement public compétent en matière de valorisation de recherche ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
\n
\n
III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
\n
- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
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art. 412-127 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "#text": "CGI 244 quater B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322120", "@num": "38", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006522103", "@num": "21", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000019284993", "@num": "26", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000020285381", "#text": "Décret n°2009-193 du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020285398", "@num": "3", "#text": "Décret n°2009-193 du 18 février 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020369469", "@num": "1", "#text": "Arrêté du 26 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020368927", "@nortexte": "ECEM0904096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-26" }, { "@id": "LEGIARTI000006298122", "@num": "46 AI quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445303", "@num": "L225-138-1", "#text": "Code de commerce - art. L225-138-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796083", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524174", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755023", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445446", "@num": "L3334-12", "#text": "Code du travail - art. L3334-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024446732", "@num": "R3332-27", "#text": "Code du travail - art. R3332-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188628", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445481", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445362", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924249", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624847", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963252", "@num": "D214-71", "#text": "Code monétaire et financier - art. D214-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639743", "@num": "D214-72", "#text": "Code monétaire et financier - art. D214-72 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639753", "@num": "D214-73", "#text": "Code monétaire et financier - art. D214-73 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662337", "@num": "L722-1", "#text": "Code monétaire et financier - art. L722-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868108", "@num": "L732-2", "#text": "Code monétaire et financier - art. L732-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797710", "@num": "R214-200", "#text": "Code monétaire et financier - art. R214-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680961", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680990", "@num": "R214-42", "#text": "Code monétaire et financier - art. R214-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681267", "@num": "R214-59", "#text": "Code monétaire et financier - art. R214-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681280", "@num": "R214-60", "#text": "Code monétaire et financier - art. R214-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681352", "@num": "R214-64", "#text": "Code monétaire et financier - art. R214-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681364", "@num": "R214-65", "#text": "Code monétaire et financier - art. R214-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681456", "@num": "R214-73-1", "#text": "Code monétaire et financier - art. R214-73-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681467", "@num": "R214-73-2", "#text": "Code monétaire et financier - art. R214-73-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681513", "@num": "R214-76", "#text": "Code monétaire et financier - art. R214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681561", "@num": "R214-80", "#text": "Code monétaire et financier - art. R214-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184606", "@fin": "2005-05-07", "#text": "Sous-section 9 : Fonds communs de placement dans l'innovation.", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650038", "@fin": "2001-12-29", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650039", "@fin": "2003-08-05", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650040", "@fin": "2004-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650041", "@fin": "2005-05-07", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650042", "@fin": "2005-06-30", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650043", "@fin": "2005-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650044", "@fin": "2006-04-19", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650045", "@fin": "2006-12-27", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650046", "@fin": "2008-08-06", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019286768", "@fin": "2009-01-10", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096319", "@fin": "2011-01-01", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378480", "@fin": "2011-08-03", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439803", "@fin": "2013-07-28", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027810280", "@fin": "2999-01-01", "@num": "L214-41", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
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a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un établissement public compétent en matière de valorisation de recherche et désigné par décret.
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Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.
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I bis. - Sont également éligibles au quota d'investissement de 60 % mentionné au I, dans la limite de 20 % de l'actif du fonds, les titres mentionnés au 3 de l'article L. 214-36, sous réserve que la société émettrice réponde aux conditions mentionnées au I, à l'exception de celle tenant à la non-cotation.
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I ter. - Sont pris en compte, pour le calcul du quota d'investissement mentionné au I, les titres de capital mentionnés au 3 de l'article L. 214-36 émis par des sociétés qui ont pour objet principal la détention de participations financières et qui répondent aux conditions du premier alinéa du I, à l'exception de la non-cotation.
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Ces titres sont retenus dans le quota d'investissement de 60 % et pour le calcul de la limite de 20 % prévue au I bis à concurrence du pourcentage d'investissement direct de l'actif de la société émettrice dans des sociétés qui répondent aux conditions mentionnées au I et au I bis, selon des modalités fixées par décret en Conseil d'Etat. Toutefois, pour l'appréciation de la condition relative au capital de ces participations mentionnée au premier alinéa du I, il n'est pas tenu compte de la participation de la société mère mentionnée au premier alinéa.
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I quater. - Sont également pris en compte pour le calcul du quota d'investissement mentionné au I les parts ou les titres de capital ou donnant accès au capital émis par des sociétés répondant aux conditions du premier alinéa du I :
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- qui ont pour objet exclusif de détenir des participations dans des sociétés qui répondent aux conditions mentionnées au I. Toutefois, pour l'appréciation de la condition relative au capital de ces participations mentionnée au premier alinéa du I, il n'est pas tenu compte de la participation de la société mère mentionnée au premier alinéa, et la condition prévue au b du I peut également être appréciée par l'organisme mentionné à ce même b au niveau de la société mentionnée au premier alinéa dans des conditions fixées par décret ;
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- et dont les emprunts d'espèces sont inférieurs à 10 % de leur situation nette comptable.
\n
Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'exclusivité de l'objet mentionné au deuxième alinéa.
\n
II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un établissement public compétent en matière de valorisation de recherche ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
\n
III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
\n
- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
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I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
\n
a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
\n
b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un établissement public compétent en matière de valorisation de recherche et désigné par décret.
\n
Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.
\n
I bis. - Sont également éligibles au quota d'investissement de 60 % mentionné au I, dans la limite de 20 % de l'actif du fonds, les titres mentionnés au 3 de l'article L. 214-36, sous réserve que la société émettrice réponde aux conditions mentionnées au I, à l'exception de celle tenant à la non-cotation.
\n
I ter. - Sont pris en compte, pour le calcul du quota d'investissement mentionné au I, les titres de capital mentionnés au 3 de l'article L. 214-36 émis par des sociétés qui ont pour objet principal la détention de participations financières et qui répondent aux conditions du premier alinéa du I, à l'exception de la non-cotation.
\n
Ces titres sont retenus dans le quota d'investissement de 60 % et pour le calcul de la limite de 20 % prévue au I bis à concurrence du pourcentage d'investissement direct de l'actif de la société émettrice dans des sociétés qui répondent aux conditions mentionnées au I et au I bis, selon des modalités fixées par décret en Conseil d'Etat. Toutefois, pour l'appréciation de la condition relative au capital de ces participations mentionnée au premier alinéa du I, il n'est pas tenu compte de la participation de la société mère mentionnée au premier alinéa.
\n
I quater. - Sont également pris en compte pour le calcul du quota d'investissement mentionné au I les parts ou les titres de capital ou donnant accès au capital émis par des sociétés répondant aux conditions du premier alinéa du I :
\n
- qui ont pour objet exclusif de détenir des participations dans des sociétés qui répondent aux conditions mentionnées au I. Toutefois, pour l'appréciation de la condition relative au capital de ces participations mentionnée au premier alinéa du I, il n'est pas tenu compte de la participation de la société mère mentionnée au premier alinéa, et la condition prévue au b du I peut également être appréciée par l'organisme mentionné à ce même b au niveau de la société mentionnée au premier alinéa dans des conditions fixées par décret ;
\n
- et dont les emprunts d'espèces sont inférieurs à 10 % de leur situation nette comptable.
\n
Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'exclusivité de l'objet mentionné au deuxième alinéa.
\n
II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un établissement public compétent en matière de valorisation de recherche ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
\n
III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
\n
- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
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I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
\n
a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.
\n
Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.
\n
I bis. - Sont également éligibles au quota d'investissement de 60 % mentionné au I, dans la limite de 20 % de l'actif du fonds, les titres mentionnés au 3 de l'article L. 214-36, sous réserve que la société émettrice réponde aux conditions mentionnées au I, à l'exception de celle tenant à la non-cotation.
\n
I ter. - Sont pris en compte, pour le calcul du quota d'investissement mentionné au I, les titres de capital mentionnés au 3 de l'article L. 214-36 émis par des sociétés qui ont pour objet principal la détention de participations financières et qui répondent aux conditions du premier alinéa du I, à l'exception de la non-cotation.
\n
Ces titres sont retenus dans le quota d'investissement de 60 % et pour le calcul de la limite de 20 % prévue au I bis à concurrence du pourcentage d'investissement direct de l'actif de la société émettrice dans des sociétés qui répondent aux conditions mentionnées au I et au I bis, selon des modalités fixées par décret en Conseil d'Etat. Toutefois, pour l'appréciation de la condition relative au capital de ces participations mentionnée au premier alinéa du I, il n'est pas tenu compte de la participation de la société mère mentionnée au premier alinéa.
\n
I quater. - Sont également pris en compte pour le calcul du quota d'investissement mentionné au I les parts ou les titres de capital ou donnant accès au capital émis par des sociétés répondant aux conditions du premier alinéa du I :
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- qui ont pour objet exclusif de détenir des participations dans des sociétés qui répondent aux conditions mentionnées au I. Toutefois, pour l'appréciation de la condition relative au capital de ces participations mentionnée au premier alinéa du I, il n'est pas tenu compte de la participation de la société mère mentionnée au premier alinéa, et la condition prévue au b du I peut également être appréciée par l'organisme mentionné à ce même b au niveau de la société mentionnée au premier alinéa dans des conditions fixées par décret ;
\n
- et dont les emprunts d'espèces sont inférieurs à 10 % de leur situation nette comptable.
\n
Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'exclusivité de l'objet mentionné au deuxième alinéa.
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II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
\n
III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
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- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
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art. 412-127 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006522103", "@num": "21", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000019284993", "@num": "26", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000020285381", "#text": "Décret n°2009-193 du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020285398", "@num": "3", "#text": "Décret n°2009-193 du 18 février 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020369469", "@num": "1", "#text": "Arrêté du 26 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020368927", "@nortexte": "ECEM0904096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-26" }, { "#text": "CGI 244 quater B, 34", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006298122", "@num": "46 AI quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445303", "@num": "L225-138-1", "#text": "Code de commerce - art. L225-138-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796083", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524174", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755023", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445446", "@num": "L3334-12", "#text": "Code du travail - art. L3334-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024446732", "@num": "R3332-27", "#text": "Code du travail - art. R3332-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188628", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445481", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445362", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924249", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624847", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963252", "@num": "D214-71", "#text": "Code monétaire et financier - art. D214-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639743", "@num": "D214-72", "#text": "Code monétaire et financier - art. D214-72 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639753", "@num": "D214-73", "#text": "Code monétaire et financier - art. D214-73 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662337", "@num": "L722-1", "#text": "Code monétaire et financier - art. L722-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868108", "@num": "L732-2", "#text": "Code monétaire et financier - art. L732-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797710", "@num": "R214-200", "#text": "Code monétaire et financier - art. R214-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680961", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680990", "@num": "R214-42", "#text": "Code monétaire et financier - art. R214-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681267", "@num": "R214-59", "#text": "Code monétaire et financier - art. R214-59 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681280", "@num": "R214-60", "#text": "Code monétaire et financier - art. R214-60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681352", "@num": "R214-64", "#text": "Code monétaire et financier - art. R214-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681364", "@num": "R214-65", "#text": "Code monétaire et financier - art. R214-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681456", "@num": "R214-73-1", "#text": "Code monétaire et financier - art. R214-73-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681467", "@num": "R214-73-2", "#text": "Code monétaire et financier - art. R214-73-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681513", "@num": "R214-76", "#text": "Code monétaire et financier - art. R214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681561", "@num": "R214-80", "#text": "Code monétaire et financier - art. R214-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185172", "@fin": "2011-08-03", "#text": "Sous-section 12 : Fonds communs de placement dans l'innovation", "@debut": "2005-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650038", "@fin": "2001-12-29", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650039", "@fin": "2003-08-05", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650040", "@fin": "2004-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650041", "@fin": "2005-05-07", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650042", "@fin": "2005-06-30", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650043", "@fin": "2005-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650044", "@fin": "2006-04-19", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650045", "@fin": "2006-12-27", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650046", "@fin": "2008-08-06", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019286768", "@fin": "2009-01-10", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096319", "@fin": "2011-01-01", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378480", "@fin": "2011-08-03", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439803", "@fin": "2013-07-28", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027810280", "@fin": "2999-01-01", "@num": "L214-41", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
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a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.
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Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.
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I bis. - Sont également éligibles au quota d'investissement de 60 % mentionné au I, dans la limite de 20 % de l'actif du fonds, les titres mentionnés au 3 de l'article L. 214-36, sous réserve que la société émettrice réponde aux conditions mentionnées au I, à l'exception de celle tenant à la non-cotation.
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I ter. - Abrogé.
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I quater. - Abrogé.
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I quinquies. - 1. Sous réserve du respect de la limite de 20 % prévue au I bis, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux 1 et 3 de l'article L. 214-36 émis par les sociétés qui remplissent les conditions suivantes :
\n
a) La société répond aux conditions mentionnées au I. La condition prévue au b du I est appréciée par l'organisme mentionné à ce même b au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;
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b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;
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c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :
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1° Dont les titres sont de la nature de ceux mentionnés aux 1 et 3 de l'article L. 214-36 ;
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2° Qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;
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3° Et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;
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d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I.
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2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1.
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II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
\n
En cas de cession par une société mère mentionnée au premier alinéa du I quinquies de titres de filiales mentionnées au d de ce même I quinquies remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.
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III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
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- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
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R214-73-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681513", "@num": "R214-76", "#text": "Code monétaire et financier - art. R214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681561", "@num": "R214-80", "#text": "Code monétaire et financier - art. R214-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185172", "@fin": "2011-08-03", "#text": "Sous-section 12 : Fonds communs de placement dans l'innovation", "@debut": "2005-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650038", "@fin": "2001-12-29", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650039", "@fin": "2003-08-05", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650040", "@fin": "2004-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650041", "@fin": "2005-05-07", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650042", "@fin": "2005-06-30", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650043", "@fin": "2005-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650044", "@fin": "2006-04-19", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650045", "@fin": "2006-12-27", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650046", "@fin": "2008-08-06", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019286768", "@fin": "2009-01-10", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096319", "@fin": "2011-01-01", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378480", "@fin": "2011-08-03", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439803", "@fin": "2013-07-28", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027810280", "@fin": "2999-01-01", "@num": "L214-41", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, dont au moins 6 % dans des entreprises dont le capital est compris entre 100 000 euros et deux millions d'euros, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
\n
a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
\n
b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.
\n
Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.
\n
I bis. - Sont également éligibles au quota d'investissement de 60 % mentionné au I, dans la limite de 20 % de l'actif du fonds, les titres mentionnés au 3 de l'article L. 214-36, sous réserve que la société émettrice réponde aux conditions mentionnées au I, à l'exception de celle tenant à la non-cotation.
\n
I ter. - Abrogé.
\n
I quater. - Abrogé.
\n
I quinquies. - 1. Sous réserve du respect de la limite de 20 % prévue au I bis, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux 1 et 3 de l'article L. 214-36 émis par les sociétés qui remplissent les conditions suivantes :
\n
a) La société répond aux conditions mentionnées au I. La condition prévue au b du I est appréciée par l'organisme mentionné à ce même b au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;
\n
b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;
\n
c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :
\n
1° Dont les titres sont de la nature de ceux mentionnés aux 1 et 3 de l'article L. 214-36 ;
\n
2° Qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;
\n
3° Et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;
\n
d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I.
\n
2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1.
\n
II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
\n
En cas de cession par une société mère mentionnée au premier alinéa du I quinquies de titres de filiales mentionnées au d de ce même I quinquies remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.
\n
III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
\n
- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
" } }, "LEGIARTI000006650046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2006-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006650046", "URL": "article/LEGI/ARTI/00/00/06/65/00/LEGIARTI000006650046.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L041AXXXAI" } }, "NOTA": { "CONTENU": "
Loi 2006-1666 2006-12-21 Finances pour 2007 art. 65 VIII :
Le présent article s'applique à compter du 1er janvier 2007 aux fonds communs de placement dans l'innovation agréés par l'Autorité des marchés financiers.
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L225-138-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796083", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524174", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755023", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. 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I. - Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, dont au moins 6 % dans des entreprises dont le capital est compris entre 100 000 euros et deux millions d'euros, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;
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a) Avoir réalisé, au cours des trois exercices précédents, des dépenses cumulées de recherche visées aux a à f du II de l'article 244 quater B du code général des impôts, d'un montant au moins égal au tiers du chiffre d'affaires le plus élevé réalisé au cours de ces trois exercices ;
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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.
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Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.
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I bis. - Sont également éligibles au quota d'investissement de 60 % mentionné au I les titres mentionnés au 3 de l'article L. 214-36 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.
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I ter. - Abrogé.
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I quater. - Abrogé.
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I quinquies. - 1. Sous réserve du respect de la limite de 20 % prévue au I bis, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux 1 et 3 de l'article L. 214-36 émis par les sociétés qui remplissent les conditions suivantes :
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a) La société répond aux conditions mentionnées au I. La condition prévue au b du I est appréciée par l'organisme mentionné à ce même b au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;
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b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;
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c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :
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1° Dont les titres sont de la nature de ceux mentionnés aux 1 et 3 de l'article L. 214-36 ;
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2° Qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;
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3° Et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;
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d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I.
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2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1.
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II. - Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.
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En cas de cession par une société mère mentionnée au premier alinéa du I quinquies de titres de filiales mentionnées au d de ce même I quinquies remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.
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III. - Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :
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- lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;
\n
- ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.
" } }, "LEGIARTI000006681543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R214-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-04", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006681543", "URL": "article/LEGI/ARTI/00/00/06/68/15/LEGIARTI000006681543.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX214R078AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000332976", "#text": "Décret 89-623 1989-09-06 art 10 (II, 3, ecqc les FIP)", "@sens": "source", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006327998", "@num": "3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681513", "@num": "R214-76", "#text": "Code monétaire et financier - art. R214-76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185204", "@fin": "2011-08-04", "#text": "Sous-section 13 : Fonds d'investissement de proximité.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169751", "@fin": "2013-07-31", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000027797517", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM.", "@debut": "2013-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153788", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139623", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006681543", "@fin": "2011-08-04", "@num": "R214-78", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024446452", "@fin": "2013-07-31", "@num": "R214-78", "@etat": "MODIFIE", "@debut": "2011-08-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027798304", "@fin": "2999-01-01", "@num": "R214-78", "@etat": "VIGUEUR", "@debut": "2013-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'appréciation des limites fixées aux articles R. 214-76 et R. 214-77 :
\n
1° Lorsque les titres détenus par le fonds ne sont pas admis aux négociations sur un marché d'instruments financiers au sens du 1 de l'article L. 214-36, ils sont retenus pour leur valeur d'acquisition ou de souscription ;
\n
2° Lorsque des titres détenus par le fonds font l'objet d'un échange avec des titres non admis aux négociations sur un marché d'instruments financiers au sens du 1 de l'article L. 214-36, les titres reçus à l'échange par le fonds sont pris en compte à l'actif pour le prix de souscription ou d'acquisition des titres remis à l'échange ;
\n
3° Lorsque des titres détenus par le fonds sont admis aux négociations sur un marché d'instruments financiers au sens du 1 de l'article L. 214-36 ou lorsqu'ils font l'objet d'un échange avec des titres admis aux négociations sur un marché d'instruments financiers au sens du 1 de l'article L. 214-36, les titres détenus ou remis à l'échange par le fonds sont réputés maintenus à l'actif pour leur prix de souscription ou d'acquisition pendant douze mois à compter de la date d'admission ou d'échange ou jusqu'à la fin de la période pendant laquelle la société de gestion s'est engagée, le cas échéant, à conserver les titres dans l'actif du fonds si sa durée est supérieure à douze mois. A l'issue de cette période, le ratio prévu au 1° du II de l'article R. 214-76 est porté à 20 % et s'apprécie par rapport aux titres détenus ou reçus à l'échange comme tout autre titre admis aux négociations sur un marché d'instruments financiers au sens du 1 de l'article L. 214-36 ;
\n
4° Lorsque les titres ou droits détenus par le fonds sont émis par une entité mentionnée au b du 2 de l'article L. 214-36, l'engagement contractuel de souscription ou d'acquisition pris par le fonds est inscrit pour son montant au numérateur ;
\n
5° Est inscrit au dénominateur le plus élevé des deux montants suivants : l'actif net du fonds ou le montant total des engagements contractuels de souscription ou d'acquisition reçus par le fonds.
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L411-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611525", "@num": "L411-3", "#text": "Code monétaire et financier - art. L411-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044504918", "@num": "L420-16", "#text": "Code monétaire et financier - art. L420-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963259", "@num": "L511-41-1 A", "#text": "Code monétaire et financier - art. 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L621-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662763", "@num": "L732-7", "#text": "Code monétaire et financier - art. L732-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538911", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912964", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538825", "@num": "L743-6", "#text": "Code monétaire et financier - art. L743-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538819", "@num": "L744-6", "#text": "Code monétaire et financier - art. L744-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912949", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957566", "@num": "L762-6", "#text": "Code monétaire et financier - art. L762-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019236954", "@num": "R214-11", "#text": "Code monétaire et financier - art. 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R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les organismes de titrisation ;
\n
3. Les sociétés civiles de placement immobilier.
\n
4. Les sociétés d'épargne forestière.
\n
5. Les organismes de placement collectif immobilier.
\n
II.-Tout organisme de placement collectif doit, préalablement à sa commercialisation sur le territoire de la République française, faire l'objet d'une autorisation délivrée par l'Autorité des marchés financiers. Un décret définit les conditions de délivrance de cette autorisation.
" } }, "LEGIARTI000019286768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-10", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019286768", "URL": "article/LEGI/ARTI/00/00/19/28/67/LEGIARTI000019286768.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - 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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de valeurs mobilières, parts de société à responsabilité limitée et avances en compte courant, dont au moins 6 % dans des entreprises dont le capital est compris entre 100 000 euros et deux millions d'euros, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;

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a) Avoir réalisé, au cours de l'exercice précédent, des dépenses de recherche, définies aux a à g du II de l'article 244 quater B du code général des impôts, représentant au moins 15 % des charges fiscalement déductibles au titre de cet exercice ou, pour les entreprises industrielles, au moins 10 % de ces mêmes charges. Pour l'application du présent alinéa, ont un caractère industriel les entreprises exerçant une activité qui concourt directement à la fabrication de produits ou à la transformation de matières premières ou de produits semi-finis en produits fabriqués et pour lesquelles le rôle des installations techniques, matériels et outillage mis en œuvre est prépondérant ;

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b) Ou justifier de la création de produits, procédés ou techniques dont le caractère innovant et les perspectives de développement économique sont reconnus, ainsi que le besoin de financement correspondant. Cette appréciation est effectuée pour une période de trois ans par un organisme chargé de soutenir l'innovation et désigné par décret.

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Les dispositions du 4° et du 5° de l'article L. 214-36 s'appliquent dans les mêmes conditions aux fonds communs de placement dans l'innovation sous réserve du respect du I bis du présent article et du quota d'investissement de 60 % qui leur est propre.

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I bis.-Sont également éligibles au quota d'investissement de 60 % mentionné au I les titres mentionnés au 3 de l'article L. 214-36 dans la limite, pour les titres qui sont admis aux négociations sur un marché réglementé, de 20 % de l'actif du fonds, sous réserve que la société émettrice réponde aux conditions prévues au I, à l'exception de celle tenant à la non-cotation.

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I ter.-Abrogé.

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I quater.-Abrogé.

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I quinquies.-1. Sous réserve du respect de la limite de 20 % prévue au I bis, sont également éligibles au quota d'investissement mentionné au I les titres de capital mentionnés aux 1 et 3 de l'article L. 214-36 émis par les sociétés qui remplissent les conditions suivantes :

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a) La société répond aux conditions mentionnées au I. La condition prévue au b du I est appréciée par l'organisme mentionné à ce même b au niveau de la société, au regard de son activité et de celle de ses filiales mentionnées au c, dans des conditions fixées par décret ;

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b) La société a pour objet social la détention de participations remplissant les conditions mentionnées au c et peut exercer une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

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c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

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1° Dont les titres sont de la nature de ceux mentionnés aux 1 et 3 de l'article L. 214-36 ;

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2° Qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

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3° Et qui ont pour objet la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I ou l'exercice d'une activité industrielle ou commerciale au sens de l'article 34 du code général des impôts ;

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d) La société détient, au minimum, une participation dans une société mentionnée au c dont l'objet social est la conception ou la création de produits, de procédés ou de techniques répondant aux conditions du b du I.

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2. Un décret en Conseil d'Etat précise les modalités de calcul de la condition relative à l'effectif prévue au premier alinéa du I pour la société mentionnée au 1 et d'appréciation de la condition d'exclusivité de la détention des participations prévue au c de ce même 1.

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II.-Les conditions relatives au nombre de salariés et à la reconnaissance, par un organisme chargé de soutenir l'innovation ou à raison de leurs dépenses cumulées de recherche, du caractère innovant de sociétés dont les titres figurent à l'actif d'un fonds commun de placement dans l'innovation s'apprécient lors de la première souscription ou acquisition de ces titres par ce fonds.

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En cas de cession par une société mère mentionnée au premier alinéa du I quinquies de titres de filiales mentionnées au d de ce même I quinquies remettant en cause le seuil de détention de 75 %, les titres de cette société mère cessent d'être pris en compte dans le quota d'investissement de 60 %.

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III.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

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-lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

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-ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

\n
" } }, "LEGIARTI000019289313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019289313", "URL": "article/LEGI/ARTI/00/00/19/28/93/LEGIARTI000019289313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076833", "@num": "412-86", "#text": "Arrêté du 12 novembre 2004 - art. 412-86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023251", "@num": "414-15", "#text": "Arrêté du 12 novembre 2004 - art. 414-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000019285005", "@num": "35", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019756922", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757242", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799365", "@num": "41 duovicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441382", "@num": "L214-151", "#text": "Code monétaire et financier - art. L214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649597", "@num": "L214-35-1", "#text": "Code monétaire et financier - art. L214-35-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810250", "@num": "L214-46", "#text": "Code monétaire et financier - art. L214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798155", "@num": "R214-100", "#text": "Code monétaire et financier - art. R214-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798151", "@num": "R214-101", "#text": "Code monétaire et financier - art. R214-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798147", "@num": "R214-102", "#text": "Code monétaire et financier - art. R214-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797722", "@num": "R214-197", "#text": "Code monétaire et financier - art. R214-197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681103", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798206", "@num": "R214-89", "#text": "Code monétaire et financier - art. R214-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798201", "@num": "R214-90", "#text": "Code monétaire et financier - art. R214-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798196", "@num": "R214-91", "#text": "Code monétaire et financier - art. 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La souscription et l'acquisition des parts de fonds communs de placement à risques bénéficiant d'une procédure allégée sont réservées aux investisseurs mentionnés à l'article L. 214-35-1 ainsi qu'à ceux, dirigeants, salariés ou personnes physiques, agissant pour le compte de la société de gestion du fonds, ainsi qu'à la société de gestion elle-même. La constitution, la transformation, la fusion, la scission ou la liquidation du fonds n'est pas soumise à l'agrément de l'Autorité des marchés financiers mais doit lui être déclarée dans des conditions définies par un règlement de la commission, dans le mois qui suit sa réalisation.

\n
\n

Le dépositaire ou la personne désignée à cet effet par le règlement du fonds s'assure que le souscripteur ou l'acquéreur est un investisseur mentionné ci-dessus. Il s'assure également que le souscripteur ou l'acquéreur a effectivement déclaré avoir été informé que ce fonds était régi par les dispositions de la présente sous-section.

L'actif du fonds peut également comprendre :
\n
a) Dans la limite de 15 % du a du 2 de l'article L. 214-36, des avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds détient une participation. Ces avances sont prises en compte pour le calcul du quota prévu au 1 de l'article L. 214-36 lorsqu'elles sont consenties à des sociétés remplissant les conditions pour être retenues dans ce quota ;
\n
b) Des droits représentatifs d'un placement financier émis sur le fondement du droit français ou étranger dans une entité qui a pour objet principal d'investir directement ou indirectement dans des sociétés dont les titres de capital ne sont pas admis aux négociations sur un marché d'instruments financiers mentionné au 1 de l'article L. 214-36. Ces droits ne sont retenus dans le quota d'investissement de 50 % du fonds prévu au même 1 qu'à concurrence du pourcentage d'investissement direct ou indirect de l'actif de l'entité concernée dans les sociétés éligibles à ce même quota.

\n
\n

Un décret en Conseil d'Etat fixe pour ces fonds des règles spécifiques relatives aux conditions et limites de la détention des actifs.

\n
" } }, "LEGIARTI000019289317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019289317", "URL": "article/LEGI/ARTI/00/00/19/28/93/LEGIARTI000019289317.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - 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1.L'actif d'un fonds commun de placement à risques doit être constitué, pour 50 % au moins, de titres participatifs ou de titres de capital de sociétés, ou donnant accès au capital de sociétés, qui ne sont pas admis aux négociations sur un marché d'instruments financiers français ou étranger, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ou, par dérogation à l'article L. 214-20, de parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans leur Etat de résidence.

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2.L'actif peut également comprendre :

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a) Dans la limite de 15 %, les avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds détient au moins 5 % du capital. Ces avances sont prises en compte pour le calcul du quota prévu au 1, lorsqu'elles sont consenties à des sociétés remplissant les conditions pour être retenues dans ce quota ;

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b) Des droits représentatifs d'un placement financier dans une entité constituée dans un Etat membre de l'Organisation de coopération et de développement économiques dont l'objet principal est d'investir dans des sociétés dont les titres de capital ne sont pas admis aux négociations sur un marché mentionné au 1. Ces droits ne sont retenus dans le quota d'investissement de 50 % du fonds qu'à concurrence du pourcentage d'investissement direct de l'actif de l'entité concernée dans les sociétés éligibles à ce même quota.

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3. Sont également éligibles au quota d'investissement prévu au 1, dans la limite de 20 % de l'actif du fonds, les titres de capital, ou donnant accès au capital, admis aux négociations sur un marché mentionné au 1 d'un Etat partie à l'accord sur l'Espace économique européen, émis par des sociétés dont la capitalisation boursière est inférieure à 150 millions d'euros. La capitalisation boursière est évaluée selon la moyenne des cours d'ouverture des soixante jours de bourse précédant celui de l'investissement. Un décret en Conseil d'Etat détermine les modalités d'application de cette évaluation notamment en cas de première cotation ou d'opération de restructuration d'entreprises.

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4. Lorsque les titres d'une société détenus par un fonds commun de placement à risques sont admis aux négociations sur un marché d'instruments financiers français ou étrangers, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger, ils continuent à être pris en compte dans le quota d'investissement de 50 % pendant une durée de cinq ans à compter de leur admission. Le délai de cinq ans n'est toutefois pas applicable si les titres de la société admis à la cotation répondent aux conditions du 3 à la date de cette cotation et si le fonds respecte, compte tenu de ces titres, la limite de 20 % mentionnée audit 3.

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5. Le quota d'investissement de 50 % doit être respecté au plus tard lors de l'inventaire de clôture de l'exercice suivant l'exercice de la constitution du fonds commun de placement à risques et jusqu'à la clôture du cinquième exercice du fonds.

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6. Un décret en Conseil d'Etat fixe les modalités d'application du quota prévu au 5 dans le cas où le fonds procède à des appels complémentaires de capitaux ou à des souscriptions nouvelles. Il fixe également les règles d'appréciation du quota ainsi que les règles spécifiques relatives aux conditions d'acquisition et de cession ainsi qu'aux limites de la détention des actifs.

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7. Les porteurs de parts ne peuvent demander le rachat de celles-ci avant l'expiration d'une période qui ne peut excéder dix ans. Au terme de ce délai, les porteurs de parts peuvent exiger la liquidation du fonds si leurs demandes de remboursement n'ont pas été satisfaites dans le délai d'un an.

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8. Les parts peuvent donner lieu à des droits différents sur l'actif net ou sur les produits du fonds dans des conditions fixées par le règlement du fonds. Les parts peuvent également être différenciées selon les dispositions prévues au deuxième alinéa de l'article L. 214-2.

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9. Le règlement d'un fonds commun de placement à risques peut prévoir une ou plusieurs périodes de souscription à durée déterminée. La société de gestion ne peut procéder à la distribution d'une fraction des actifs qu'à l'expiration de la dernière période de souscription et dans des conditions fixées par décret.

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10. La cession des parts d'un fonds commun de placement à risques est possible dès leur souscription. Lorsque les parts n'ont pas été entièrement libérées, le souscripteur et les cessionnaires successifs sont tenus solidairement du montant non libéré de celles-ci.A défaut pour le porteur de parts de libérer aux époques fixées par la société de gestion les sommes restant à verser sur le montant des parts détenues, la société de gestion lui adresse une mise en demeure. Un mois après cette mise en demeure et si celle-ci est restée sans effet, la société de gestion peut procéder, sans aucune autorisation de justice, à la cession de ces parts. Toutefois, le souscripteur ou cessionnaire qui a cédé ses parts cesse d'être tenu des versements non encore appelés par la société de gestion, deux ans après le virement de compte à compte des parts cédées.

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11. Le règlement du fonds peut prévoir qu'à la liquidation du fonds une fraction des actifs est attribuée à la société de gestion dans des conditions fixées par décret en Conseil d'Etat.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019679863", "@nortexte": "ECET0823764R", "@numtexte": "2008-1081", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-10-23" }, { "@id": "LEGIARTI000020502317", "@num": "1", "#text": "Ordonnance n°2009-394 du 9 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020499142", "@nortexte": "ECET0903705R", "@numtexte": "2009-394", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000020888456", "@num": "2", "#text": "Ordonnance n°2009-884\n du 22 juillet 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020887172", "@nortexte": "ECEX0912905R", "@numtexte": "2009-884", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-22" }, { "@id": "LEGITEXT000024426027", "#text": "Décret n°2011-922 du 1er août 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424850", "@nortexte": "EFIT1113501D", "@numtexte": "2011-922", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "LEGITEXT000024427971", "#text": "Décret n°2011-923 du 1er août 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425015", "@nortexte": "EFIT1119315D", "@numtexte": "2011-923", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000031594259", "@num": "1", "#text": "Décret n°2015-1615 du 10 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031593158", "@nortexte": "DEVD1515626D", "@numtexte": "2015-1615", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-10" }, { "@id": "LEGIARTI000031880591", "@num": "2", "#text": "Décret n°2016-10 du 8 janvier 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031800648", "@nortexte": "FCPT1531223D", "@numtexte": "2016-10", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-08" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGITEXT000033599288", "#text": "Décret n°2016-1701 du 12 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585347", "@nortexte": "ECFT1624823D", "@numtexte": "2016-1701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-12" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGITEXT000038004858", "#text": "Décret n°2018-1327 du 28 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037883571", "@nortexte": "ECOT1833229D", "@numtexte": "2018-1327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000045086340", "#text": "Décret n°2022-83 du 28 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084279", "@nortexte": "ECOT2131812D", "@numtexte": "2022-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGIARTI000045086348", "@num": "2", "#text": "Décret n°2022-83 du 28 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045084279", "@nortexte": "ECOT2131812D", "@numtexte": "2022-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGITEXT000046853885", "#text": "Décret n°2022-1734 du 30 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846244", "@nortexte": "ECOT2233341D", "@numtexte": "2022-1734", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047417183", "#text": "Décret n°2023-254 du 5 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGIARTI000047417212", "@num": "11", "#text": "Décret n°2023-254 du 5 avril 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGITEXT000047527033", "#text": "Décret n°2023-344 du 5 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047523918", "@nortexte": "ECOT2310822D", "@numtexte": "2023-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-05" }, { "@id": "LEGIARTI000019901976", "@num": "L823-20", "#text": "Code de commerce. - art. 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R214-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798451", "@num": "R214-49", "#text": "Code monétaire et financier - art. R214-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798356", "@num": "R214-67", "#text": "Code monétaire et financier - art. R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Les organismes de placements collectifs sont :
\n
1. Les organismes de placement collectif en valeurs mobilières ;
\n
2. Les organismes de titrisation ;
\n
3. Les sociétés civiles de placement immobilier.
\n
4. Les sociétés d'épargne forestière.
\n
5. Les organismes de placement collectif immobilier.
\n
II.- Tout organisme de placement collectif ou fonds d'investissement constitué sur le fondement d'un droit étranger autre que de type fermé doit, préalablement à sa commercialisation sur le territoire de la République française, faire l'objet d'une autorisation délivrée par l'Autorité des marchés financiers. Un décret définit les conditions de délivrance de cette autorisation.
" } }, "LEGIARTI000020096319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020096319", "URL": "article/LEGI/ARTI/00/00/20/09/63/LEGIARTI000020096319.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535879", "@num": "412-118", "#text": "Arrêté du 12 novembre 2004 - art. 412-118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026077180", "@num": "412-127", "#text": "Arrêté du 12 novembre 2004 - art. 412-127 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006522103", "@num": "21", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000019284993", "@num": "26", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020086772", "@num": "1", "#text": "Ordonnance n°2009-15\n du 8 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020052506", "@nortexte": "ECET0821377R", "@numtexte": "2009-15", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGITEXT000020285381", "#text": "Décret n°2009-193 du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020285398", "@num": "3", "#text": "Décret n°2009-193 du 18 février 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020369469", "@num": "1", "#text": "Arrêté du 26 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020368927", "@nortexte": "ECEM0904096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-26" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298122", "@num": "46 AI quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308143", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445303", "@num": "L225-138-1", "#text": "Code de commerce - art. L225-138-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796083", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006524174", "@num": "L132-1", "#text": "Code de la recherche - art. L132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006755023", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445446", "@num": "L3334-12", "#text": "Code du travail - art. L3334-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024446732", "@num": "R3332-27", "#text": "Code du travail - art. R3332-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188628", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445481", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445362", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924249", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624847", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963252", "@num": "D214-71", "#text": "Code monétaire et financier - art. D214-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639743", "@num": "D214-72", "#text": "Code monétaire et financier - art. D214-72 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639753", "@num": "D214-73", "#text": "Code monétaire et financier - art. D214-73 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662337", "@num": "L722-1", "#text": "Code monétaire et financier - art. L722-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868108", "@num": "L732-2", "#text": "Code monétaire et financier - art. L732-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797710", "@num": "R214-200", "#text": "Code monétaire et financier - art. R214-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680961", "@num": "R214-39", "#text": "Code monétaire et financier - art. 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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers , parts de société à responsabilité limitée et avances en compte courant, dont au moins 6 % dans des entreprises dont le capital est compris entre 100 000 euros et deux millions d'euros, telles que définies par le 1° et le a du 2° de l'article L. 214-36, émises par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent moins de deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III et qui remplissent l'une des conditions suivantes ;

I ter.-Abrogé.

I quater.-Abrogé.

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

1° Dont les titres sont de la nature de ceux mentionnés aux 1 et 3 de l'article L. 214-36 ;

2° Qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

III.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

-lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

-ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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L561-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361219", "@num": "L561-36", "#text": "Code monétaire et financier - art. L561-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658393", "@num": "L562-1", "#text": "Code monétaire et financier - art. L562-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658660", "@num": "L564-3", "#text": "Code monétaire et financier - art. L564-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658745", "@num": "L565-3", "#text": "Code monétaire et financier - art. L565-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300544", "@num": "L566-3", "#text": "Code monétaire et financier - art. L566-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370712", "@num": "L621-15", "#text": "Code monétaire et financier - art. L621-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372905", "@num": "L621-7", "#text": "Code monétaire et financier - art. L621-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050371830", "@num": "L621-9", "#text": "Code monétaire et financier - art. L621-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662763", "@num": "L732-7", "#text": "Code monétaire et financier - art. L732-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538911", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912964", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538825", "@num": "L743-6", "#text": "Code monétaire et financier - art. L743-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538819", "@num": "L744-6", "#text": "Code monétaire et financier - art. L744-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912949", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957566", "@num": "L762-6", "#text": "Code monétaire et financier - art. L762-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019236954", "@num": "R214-11", "#text": "Code monétaire et financier - art. 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R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. R561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les organismes de placements collectifs sont :

1. Les organismes de placement collectif en valeurs mobilières ;

2. Les organismes de titrisation ;

3. Les sociétés civiles de placement immobilier ;

4. Les sociétés d'épargne forestière ;

5. Les organismes de placement collectif immobilier ;

6. Les sociétés d'investissement à capital fixe.

II.- Tout organisme de placement collectif ou fonds d'investissement constitué sur le fondement d'un droit étranger autre que de type fermé doit, préalablement à sa commercialisation sur le territoire de la République française, faire l'objet d'une autorisation délivrée par l'Autorité des marchés financiers. Un décret définit les conditions de délivrance de cette autorisation.

" } }, "LEGIARTI000023378480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-41", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023378480", "URL": "article/LEGI/ARTI/00/00/23/37/84/LEGIARTI000023378480.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 art 38 X : les dispositions du VII s'appliquent aux souscriptions effectuées dans des sociétés à compter du 13 octobre 2010 et aux souscriptions effectuées dans des fonds d'investissement constitués à compter du 1er janvier 2011. Se reporter à l'article 38 X pour les spécificités d'application.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314222", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314225", "@num": "22-1", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535879", "@num": "412-118", "#text": "Arrêté du 12 novembre 2004 - art. 412-118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026077180", "@num": "412-127", "#text": "Arrêté du 12 novembre 2004 - art. 412-127 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006522103", "@num": "21", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000019284993", "@num": "26", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000020285381", "#text": "Décret n°2009-193 du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020285398", "@num": "3", "#text": "Décret n°2009-193 du 18 février 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020369469", "@num": "1", "#text": "Arrêté du 26 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020368927", "@nortexte": "ECEM0904096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-26" }, { "@id": "LEGIARTI000023347223", "@num": "38", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302249", "@num": "34", "#text": "Code général des impôts, CGI. - 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I.-Les fonds communs de placement dans l'innovation sont des fonds communs de placement à risques dont l'actif est constitué, pour 60 % au moins, de titres financiers, parts de société à responsabilité limitée et avances en compte courant, tels que définis par le 1° et le a du 2° de l'article L. 214-36, émis par des sociétés ayant leur siège dans un Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun ou en seraient passibles dans les mêmes conditions si l'activité était exercée en France, qui comptent au moins deux et au plus deux mille salariés, dont le capital n'est pas détenu majoritairement, directement ou indirectement, par une ou plusieurs personnes morales ayant des liens de dépendance avec une autre personne morale au sens du III, qui respectent les conditions définies aux b à b ter et au f du 1 du I de l'article 885-0 V bis du code général des impôts, qui n'ont pas procédé au cours des douze derniers mois au remboursement, total ou partiel, d'apports et qui remplissent l'une des conditions suivantes ;

I ter. - L'actif du fonds est constitué pour 40 % au moins de titres reçus en contrepartie de souscriptions au capital ou de titres reçus en contrepartie d'obligations converties de sociétés respectant les conditions définies au I.

I quater.-Abrogé.

c) La société détient exclusivement des participations représentant au moins 75 % du capital de sociétés :

1° Dont les titres sont de la nature de ceux mentionnés aux 1 et 3 de l'article L. 214-36 ;

2° Qui remplissent les conditions mentionnées au premier alinéa du I, à l'exception de celles tenant à l'effectif et au capital ;

III.-Pour l'appréciation, pour le I, des liens de dépendance existant entre deux sociétés, ces liens sont réputés exister :

-lorsque l'une détient directement ou par personne interposée la majorité du capital social de l'autre ou y exerce de fait le pouvoir de décision ;

-ou bien lorsqu'elles sont placées l'une et l'autre dans les conditions définies à l'alinéa précédent sous le contrôle d'une même tierce société.

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L543-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648516", "@fin": "2003-08-02", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648517", "@fin": "2005-05-07", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648518", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006648519", "@fin": "2006-04-01", "@num": "L214-1", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006648520", "@fin": "2008-06-15", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2006-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019013181", "@fin": "2008-10-24", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019680919", "@fin": "2009-02-01", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2008-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020180510", "@fin": "2011-08-03", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439540", "@fin": "2013-07-28", "@num": "L214-1", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000027786828", "@fin": "2025-01-01", "@num": "L214-1", "@etat": "ABROGE_DIFF", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048533569", "@fin": "2999-01-01", "@num": "L214-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les organismes de placements collectifs sont :

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1. Les organismes de placement collectif en valeurs mobilières ;

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2. Les organismes de titrisation ;

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3. Les sociétés civiles de placement immobilier ;

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4. Les sociétés d'épargne forestière ;

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5. Les organismes de placement collectif immobilier ;

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6. Les sociétés d'investissement à capital fixe.

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II. - Tout organisme de placement collectif ou fonds d'investissement constitué sur le fondement d'un droit étranger autre que de type fermé et qui n'est pas agréé conformément à la directive 2009/65/CE du Parlement européen et du Conseil du 13 juillet 2009 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières doit, préalablement à la commercialisation de ses parts ou actions sur le territoire de la République française, faire l'objet d'une autorisation délivrée par l'Autorité des marchés financiers. Un décret définit les conditions de délivrance de cette autorisation.

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Tout organisme de placement collectif en valeurs mobilières agréé conformément à la directive 2009/65/CE du Parlement européen et du Conseil du 13 juillet 2009 constitué sur le fondement d'un droit étranger doit, préalablement à la commercialisation de ses parts ou actions sur le territoire de la République française, faire l'objet d'une notification à l'Autorité des marchés financiers par l'autorité compétente de l'Etat membre d'origine de l'organisme de placement collectif en valeurs mobilières. Le règlement général de l'Autorité des marchés financiers définit les conditions de cette notification.

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" } }, "LEGIARTI000024439765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2011-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000024439765", "URL": "article/LEGI/ARTI/00/00/24/43/97/LEGIARTI000024439765.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328313", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328339", "@num": "10-3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000023378510", "@num": "78", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000028421636", "@num": "313-12", "#text": "Arrêté du 12 novembre 2004 - art. 313-12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037151846", "@num": "319-15", "#text": "Arrêté du 12 novembre 2004 - art. 319-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037038310", "@num": "321-166", "#text": "Arrêté du 12 novembre 2004 - art. 321-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076648", "@num": "412-65", "#text": "Arrêté du 12 novembre 2004 - art. 412-65 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026019998", "@num": "414-9", "#text": "Arrêté du 12 novembre 2004 - art. 414-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895896", "@num": "422-129", "#text": "Arrêté du 12 novembre 2004 - art. 422-129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028377879", "@num": "422-137", "#text": "Arrêté du 12 novembre 2004 - art. 422-137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378019", "@num": "422-140", "#text": "Arrêté du 12 novembre 2004 - art. 422-140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378086", "@num": "422-145", "#text": "Arrêté du 12 novembre 2004 - art. 422-145 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378433", "@num": "422-162", "#text": "Arrêté du 12 novembre 2004 - art. 422-162 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378483", "@num": "422-163", "#text": "Arrêté du 12 novembre 2004 - art. 422-163 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378505", "@num": "422-164", "#text": "Arrêté du 12 novembre 2004 - art. 422-164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378526", "@num": "422-165", "#text": "Arrêté du 12 novembre 2004 - art. 422-165 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378543", "@num": "422-166", "#text": "Arrêté du 12 novembre 2004 - art. 422-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028380433", "@num": "422-179", "#text": "Arrêté du 12 novembre 2004 - art. 422-179 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028422426", "@num": "423-13", "#text": "Arrêté du 12 novembre 2004 - art. 423-13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000024419783", "@num": "3", "#text": "Ordonnance n°2011-915\n du 1er août 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000024419055", "@nortexte": "EFIT1113500R", "@numtexte": "2011-915", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000049884827", "@num": "1", "#text": "Arrêté du 7 août 2019 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906774", "@nortexte": "ECOT1917532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-07" }, { "@id": "LEGIARTI000049872156", "@num": "8", "#text": "Ordonnance n°2024-662 du 3 juillet 2024 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000049870394", "@nortexte": "ECOT2412409R", "@numtexte": "2024-662", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-07-03" }, { "@id": "LEGIARTI000049896891", "@num": "1", "#text": "Arrêté du 1er juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049888609", "@nortexte": "ECOT2407581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-01" }, { "@id": "LEGIARTI000006294300", "@num": "171 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294301", "@num": "171 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AV (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294302", "@num": "171 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313075", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744536", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744582", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744483", "@num": "R332-2", "#text": "Code des assurances - art. 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Par dérogation aux dispositions des articles L. 214-7, L. 214-8 et L. 214-20, un organisme de placement collectif en valeurs mobilières contractuel peut investir dans des biens s'ils satisfont aux règles suivantes :

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1° La propriété du bien est fondée, soit sur une inscription, soit un acte authentique, soit sur un acte sous seing privé dont la valeur probatoire est reconnue par la loi française ;

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2° Le bien ne fait l'objet d'aucune sûreté autre que celles éventuellement constituées pour la réalisation de l'objectif de gestion de l'organisme ;

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3° Le bien fait l'objet d'une valorisation fiable sous forme d'un prix calculé de façon précise et établi régulièrement, qui est soit un prix de marché, soit un prix fourni par un système de valorisation permettant de déterminer la valeur à laquelle l'actif pourrait être échangé entre des parties avisées et contractant en connaissance de cause dans le cadre d'une transaction effectuée dans des conditions normales de concurrence ;

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4° La liquidité du bien permet à l'organisme de respecter ses obligations en matière d'exécution des rachats vis-à-vis de ses porteurs et actionnaires définies par ses statuts ou son règlement.

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Par dérogation à l'article L. 214-10, le dépositaire de l'organisme de placement collectif en valeurs mobilières contractuel ne conserve que les actifs mentionnés à l'article L. 214-20. Pour les autres actifs, il conserve la preuve de l'existence de ceux-ci apportée dans les conditions mentionnées au 1°.

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Il prend la forme d'une SICAV ou d'un fonds commun de placement. Selon le cas, sa dénomination est alors respectivement \" société d'investissement contractuelle \" ou \" fonds d'investissement contractuel \".

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R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799365", "@num": "41 duovicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441382", "@num": "L214-151", "#text": "Code monétaire et financier - art. L214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649129", "@num": "L214-20", "#text": "Code monétaire et financier - art. L214-20", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649334", "@num": "L214-28", "#text": "Code monétaire et financier - art. L214-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649930", "@num": "L214-38", "#text": "Code monétaire et financier - art. L214-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810250", "@num": "L214-46", "#text": "Code monétaire et financier - art. L214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798155", "@num": "R214-100", "#text": "Code monétaire et financier - art. R214-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798151", "@num": "R214-101", "#text": "Code monétaire et financier - art. R214-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798147", "@num": "R214-102", "#text": "Code monétaire et financier - art. R214-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797722", "@num": "R214-197", "#text": "Code monétaire et financier - art. R214-197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681103", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798206", "@num": "R214-89", "#text": "Code monétaire et financier - art. R214-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798201", "@num": "R214-90", "#text": "Code monétaire et financier - art. R214-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798196", "@num": "R214-91", "#text": "Code monétaire et financier - art. R214-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027773922", "@fin": "2013-07-28", "#text": "Sous-paragraphe 3 : Fonds communs de placement à risques contractuels", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027773915", "@fin": "2013-07-28", "#text": "Paragraphe 4 : Organismes de placement collectif en valeurs mobilières déclarés réservés à certains investisseurs", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184595", "@fin": "2011-08-03", "#text": "Sous-section 2 : Règles particulières relatives aux sociétés d'investissement à capital variable", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000024439713", "@fin": "2013-07-28", "#text": "Sous-section 2 : Autres organismes de placement collectif en valeurs mobilières", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649886", "@fin": "2003-08-02", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649887", "@fin": "2005-05-07", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006649888", "@fin": "2008-08-06", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019289313", "@fin": "2011-08-03", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439783", "@fin": "2013-01-02", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026898624", "@fin": "2013-07-28", "@num": "L214-37", "@etat": "MODIFIE", "@debut": "2013-01-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027787103", "@fin": "2999-01-01", "@num": "L214-37", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Un fonds commun de placement à risques contractuel est un fonds commun de placement à risques qui a vocation :

1° A investir, directement ou indirectement, en titres participatifs ou en titres de capital de sociétés, ou donnant accès au capital de sociétés, qui ne sont pas admis aux négociations sur un marché d'instruments financiers mentionné au I de l'article L. 214-28 ou, par dérogation à l'article L. 214-8, en parts de sociétés à responsabilité limitée ou de sociétés dotées d'un statut équivalent dans l'Etat où elles ont leur siège ;

2° Ou à être exposé à un risque afférent à de tels titres ou parts par le biais d'instruments financiers à terme.

L'actif peut également comprendre des droits émis sur le fondement du droit français ou étranger, représentatifs d'un placement financier dans une entité ainsi que des avances en compte courant consenties, pour la durée de l'investissement réalisé, à des sociétés dans lesquelles le fonds commun de placement à risques contractuel détient une participation. Les fonds communs de placement à risques contractuels peuvent en outre, dans la limite d'un pourcentage de leur actif fixé par décret, acquérir des créances sur des sociétés dont les titres ne sont pas admis aux négociations sur un marché d'instruments financiers mentionné au I de l'article L. 214-28.

Ils ne sont pas soumis au quota prévu au I de l'article L. 214-28.

Les deux premiers alinéas de l'article L. 214-38 sont applicables aux fonds communs de placement à risques contractuels.

Par dérogation aux dispositions de l'article L. 214-20, le règlement du fonds commun de placement à risques contractuel fixe les règles d'investissement et d'engagement.

Par dérogation aux dispositions du premier alinéa de l'article L. 214-8, il prévoit les conditions et les modalités de rachat des parts.

Il peut prévoir une ou plusieurs périodes de souscription à durée déterminée.

Il peut également prévoir qu'à la liquidation du fonds, une fraction des actifs est attribuée à la société de gestion.

La société de gestion peut procéder à la distribution d'une fraction des actifs dans les conditions fixées par le règlement du fonds.

Les VIII et X de l'article L. 214-28 sont applicables aux fonds communs de placement à risques contractuels.

Le règlement du fonds peut prévoir des parts donnant lieu à des droits différents sur tout ou partie de l'actif du fonds ou des produits du fonds.

Un fonds commun de placement dans l'innovation ou un fonds d'investissement de proximité ne peut relever du présent article.

\n
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R3332-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188628", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445481", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024445362", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032924249", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624847", "@num": "46 AI ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963252", "@num": "D214-71", "#text": "Code monétaire et financier - art. 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L214-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662337", "@num": "L722-1", "#text": "Code monétaire et financier - art. L722-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868108", "@num": "L732-2", "#text": "Code monétaire et financier - art. L732-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797710", "@num": "R214-200", "#text": "Code monétaire et financier - art. R214-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680961", "@num": "R214-39", "#text": "Code monétaire et financier - art. R214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680990", "@num": "R214-42", "#text": "Code monétaire et financier - art. R214-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681267", "@num": "R214-59", "#text": "Code monétaire et financier - art. 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R214-64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681364", "@num": "R214-65", "#text": "Code monétaire et financier - art. R214-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681456", "@num": "R214-73-1", "#text": "Code monétaire et financier - art. R214-73-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681467", "@num": "R214-73-2", "#text": "Code monétaire et financier - art. R214-73-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681513", "@num": "R214-76", "#text": "Code monétaire et financier - art. R214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681561", "@num": "R214-80", "#text": "Code monétaire et financier - art. R214-80 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903059", "@num": "L3332-15", "#text": "Code du travail - art. L3332-15", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027773989", "@fin": "2013-07-28", "#text": "Sous-paragraphe 2 : Société d'investissement à capital variable d'actionnariat salarié", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027773986", "@fin": "2013-07-28", "#text": "Paragraphe 5 : Organismes de placement collectif en valeurs mobilières d'épargne salariale", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184595", "@fin": "2011-08-03", "#text": "Sous-section 2 : Règles particulières relatives aux sociétés d'investissement à capital variable", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000024439713", "@fin": "2013-07-28", "#text": "Sous-section 2 : Autres organismes de placement collectif en valeurs mobilières", "@debut": "2011-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170138", "@fin": "2013-07-28", "#text": "Section 1 : Les organismes de placement collectif en valeurs mobilières", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000027810018", "@fin": "2999-01-01", "#text": "Section 1 : OPCVM", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650038", "@fin": "2001-12-29", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650039", "@fin": "2003-08-05", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650040", "@fin": "2004-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650041", "@fin": "2005-05-07", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650042", "@fin": "2005-06-30", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650043", "@fin": "2005-12-31", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650044", "@fin": "2006-04-19", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650045", "@fin": "2006-12-27", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650046", "@fin": "2008-08-06", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019286768", "@fin": "2009-01-10", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020096319", "@fin": "2011-01-01", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2009-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378480", "@fin": "2011-08-03", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024439803", "@fin": "2013-07-28", "@num": "L214-41", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027810280", "@fin": "2999-01-01", "@num": "L214-41", "@etat": "VIGUEUR", "@debut": "2013-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Une SICAV peut avoir pour objet la gestion d'un portefeuille de titres financiers émis par l'entreprise ou par toute société qui lui est liée dans les conditions prévues à l'article L. 3332-15 du code du travail. Les cinquième et sixième alinéas de l'article L. 214-40 s'appliquent à son conseil d'administration. Les statuts prévoient que les dividendes et les coupons attachés aux titres compris à l'actif de la société sont distribués aux actionnaires, à leur demande expresse, suivant des modalités qu'ils déterminent. Ils prévoient, le cas échéant, différentes catégories d'actions." } }, "LEGIARTI000026898624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-37", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2013-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000026898624", "URL": "article/LEGI/ARTI/00/00/26/89/86/LEGIARTI000026898624.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314226", "@num": "22-2", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530960", "@num": "11", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076833", "@num": "412-86", "#text": "Arrêté du 12 novembre 2004 - art. 412-86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023251", "@num": "414-15", "#text": "Arrêté du 12 novembre 2004 - art. 414-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026894010", "@num": "17", "#text": "LOI n°2012-1559 du 31 décembre 2012 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000026871127", "@nortexte": "EFIX1235147L", "@numtexte": "2012-1559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-31" }, { "@id": "LEGIARTI000019756922", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757242", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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Un fonds commun de placement à risques contractuel est un fonds commun de placement à risques qui a vocation :

2° Ou à être exposé à un risque afférent à de tels titres ou parts par le biais d'instruments financiers à terme.

Ils ne sont pas soumis au quota prévu au I de l'article L. 214-28.

Les deux premiers alinéas de l'article L. 214-38 sont applicables aux fonds communs de placement à risques contractuels.

Par dérogation aux dispositions des articles L. 214-20 et L. 214-21, le règlement du fonds commun de placement à risques contractuel fixe les règles d'investissement et d'engagement.

Par dérogation aux dispositions du premier alinéa de l'article L. 214-8, il prévoit les conditions et les modalités de rachat des parts.

Il peut prévoir une ou plusieurs périodes de souscription à durée déterminée.

Il peut également prévoir qu'à la liquidation du fonds, une fraction des actifs est attribuée à la société de gestion.

La société de gestion peut procéder à la distribution d'une fraction des actifs dans les conditions fixées par le règlement du fonds.

Les VIII et X de l'article L. 214-28 sont applicables aux fonds communs de placement à risques contractuels.

Le règlement du fonds peut prévoir des parts donnant lieu à des droits différents sur tout ou partie de l'actif du fonds ou des produits du fonds.

Un fonds commun de placement dans l'innovation ou un fonds d'investissement de proximité ne peut relever du présent article.

\n
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I. – Constituent des placements collectifs :

1° Les organismes de placement collectif en valeurs mobilières agréés conformément à la directive 2009/65/CE du Parlement européen et du Conseil du 13 juillet 2009 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières, dits \" OPCVM \" ;

2° Les fonds relevant de la directive 2011/61/UE du Parlement européen et du Conseil du 8 juin 2011 sur les gestionnaires de fonds d'investissement alternatifs, dits : \" FIA \" ;

3° Les placements collectifs autres que ceux mentionnés aux 1° et 2°, dits : \" Autres placements collectifs \".

II. – Constituent des organismes de placement collectif :

1° Les OPCVM ;

2° Les FIA mentionnés au II de l'article L. 214-24.

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R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019757242", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019749687", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846706", "@num": "1465 B", "#text": "Code général des impôts, CGI. - art. 1465 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160087", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048805702", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795200", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687456", "@num": "199 ter C", "#text": "Code général des impôts, CGI. - art. 199 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987824", "@num": "199 ter D", "#text": "Code général des impôts, CGI. - art. 199 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795430", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795415", "@num": "217 sexdecies", "#text": "Code général des impôts, CGI. - art. 217 sexdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011715", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586316", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011864", "@num": "39 quinquies D", "#text": "Code général des impôts, CGI. - art. 39 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988115", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027794862", "@num": "44 octies", "#text": "Code général des impôts, CGI. - art. 44 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048856832", "@num": "44 octies A", "#text": "Code général des impôts, CGI. - art. 44 octies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029480401", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844070", "@num": "44 sexies-0 A", "#text": "Code général des impôts, CGI. - art. 44 sexies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011921", "@num": "730 quater", "#text": "Code général des impôts, CGI. - art. 730 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464266", "@num": "80 quindecies", "#text": "Code général des impôts, CGI. - art. 80 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799315", "@num": "280 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041895494", "@num": "41 DGA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DGA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799370", "@num": "41 duovicies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799365", "@num": "41 duovicies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441382", "@num": "L214-151", "#text": "Code monétaire et financier - art. L214-151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649854", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810250", "@num": "L214-46", "#text": "Code monétaire et financier - art. L214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798155", "@num": "R214-100", "#text": "Code monétaire et financier - art. R214-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798151", "@num": "R214-101", "#text": "Code monétaire et financier - art. R214-101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798147", "@num": "R214-102", "#text": "Code monétaire et financier - art. R214-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797722", "@num": "R214-197", "#text": "Code monétaire et financier - art. R214-197 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680473", "@num": "R214-5", "#text": "Code monétaire et financier - art. R214-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681103", "@num": "R214-50", "#text": "Code monétaire et financier - art. R214-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681301", "@num": "R214-61", "#text": "Code monétaire et financier - art. R214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798237", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798206", "@num": "R214-89", "#text": "Code monétaire et financier - art. R214-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798201", "@num": "R214-90", "#text": "Code monétaire et financier - art. R214-90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798196", "@num": "R214-91", "#text": "Code monétaire et financier - art. 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Dans les conditions fixées par décret en Conseil d'Etat, l'actif d'un organisme de placement collectif immobilier est composé :

1° A hauteur de 60 % au moins d'actifs immobiliers. Dans le cas de la société de placement à prépondérance immobilière à capital variable, ces actifs immobiliers sont ceux mentionnés aux 1° à 5° du I de l'article L. 214-36, les actifs mentionnés aux 1° à 3° et au 5° du I de l'article précité devant représenter au minimum 51 % de l'actif. Dans le cas du fonds de placement immobilier, ces actifs sont ceux mentionnés aux 1° et 2° du I de l'article L. 214-36 et, sous réserve qu'il s'agisse d'une participation contrôlée, les parts de fonds de placement immobilier et de fonds professionnels de placement immobilier et de parts ou droits dans des organismes de droit étranger ayant un objet équivalent et de forme similaire mentionnés au 5° du même I ;

2° A hauteur de 5 % au moins d'actifs mentionnés au 8° et au 9° du I de l'article L. 214-36. Ces actifs doivent être libres de toutes sûretés ou droits au profit de tiers.

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I.-Dans les conditions fixées par décret en Conseil d'Etat, l'actif d'un organisme de placement collectif immobilier est exclusivement constitué :
\n
1° Des immeubles construits ou acquis, en vue de la location, des droits réels portant sur de tels biens et énumérés par le décret en Conseil d'Etat mentionné à l'alinéa précédent et des droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur de tels biens ;
\n
2° Des parts de sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et qui satisfont aux conditions suivantes :
\n
a) Les associés répondent du passif au-delà de leurs apports sauf dans les cas où, en application de l'article L. 214-89 ou d'une disposition équivalente de droit étranger, ils ne sont tenus du passif que dans la limite de leurs apports ;
\n
b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location, ou de participations directes ou indirectes dans des sociétés répondant aux conditions du présent 2° ;
\n
c) Les autres actifs sont des avances en compte courant consenties à des sociétés mentionnées aux 2° et 3°, des créances résultant de leur activité principale, des liquidités mentionnées au 9° ou des instruments financiers à caractère liquide mentionnés au 8° ;
\n
d) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;
\n
3° Des parts de sociétés de personnes autres que celles mentionnées au 2°, des parts ou des actions de sociétés autres que des sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1. Ces sociétés satisfont aux conditions suivantes :
\n
a) La responsabilité des associés ou actionnaires est limitée au montant de leurs apports ;
\n
b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés répondant aux conditions des a, b et d du 2° ou du présent 3° ou d'avances en compte courant consenties à des sociétés mentionnées au 2° ou au présent 3° ;
\n
c) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;
\n
4° Des actions négociées sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et émises par une société dont l'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés dont l'actif répond aux mêmes conditions ;
\n
5° Des parts ou actions d'organisme de placement collectif immobilier et d'organismes de placement collectif immobilier professionnel et de parts, actions ou droits détenus dans des organismes de droit étranger ayant un objet équivalent, quelle que soit leur forme ;
\n
6° Des titres financiers mentionnés au II de l'article L. 211-1 et à l'article L. 211-41 admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ainsi que des instruments financiers à terme dans les conditions fixées à l'article L. 214-38 ;
\n
7° Des parts ou actions d'organismes de placement collectif en valeurs mobilières relevant de la section 1 du présent chapitre ou de FIA relevant de l'article L. 214-24-24 ou autorisés à la commercialisation en France ;
\n
8° Des dépôts et des instruments financiers liquides définis par décret en Conseil d'Etat ;
\n
9° Des liquidités définies par décret en Conseil d'Etat ;
\n
10° Des avances en compte courant consenties en application de l'article L. 214-42.
\n
Un décret en Conseil d'Etat définit les règles de dispersion et de plafonnement des risques, notamment en matière de construction, applicables à l'organisme de placement collectif immobilier.
\n
II.-Un organisme de placement collectif immobilier et les sociétés mentionnées au b du I ne peuvent détenir d'actions, parts, droits financiers ou droits de vote dans une entité, quelle que soit sa forme, dont les associés ou membres répondent indéfiniment et solidairement des dettes de l'entité.

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art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000020285381", "#text": "Décret n°2009-193 du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020285398", "@num": "3", "#text": "Décret n°2009-193 du 18 février 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283716", "@nortexte": "ECEM0827341D", "@numtexte": "2009-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020369469", "@num": "1", "#text": "Arrêté du 26 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020368927", "@nortexte": "ECEM0904096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-26" }, { "@id": "LEGIARTI000027762899", "@num": "6", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - 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Dans des limites et conditions fixées par un décret en Conseil d'Etat, un organisme de placement collectif immobilier peut consentir sur ses actifs des garanties nécessaires à la conclusion des contrats relevant de son activité, notamment ceux relatifs à la mise en place des emprunts mentionnés aux articles L. 214-39 et L. 214-40 et ceux mentionnés à l'article L. 214-38.

" } }, "LEGIARTI000028441407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2014-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000028441407", "URL": "article/LEGI/ARTI/00/00/28/44/14/LEGIARTI000028441407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328313", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328339", "@num": "10-3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000023378510", "@num": "78", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000028421636", "@num": "313-12", "#text": "Arrêté du 12 novembre 2004 - art. 313-12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037151846", "@num": "319-15", "#text": "Arrêté du 12 novembre 2004 - art. 319-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037038310", "@num": "321-166", "#text": "Arrêté du 12 novembre 2004 - art. 321-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076648", "@num": "412-65", "#text": "Arrêté du 12 novembre 2004 - art. 412-65 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026019998", "@num": "414-9", "#text": "Arrêté du 12 novembre 2004 - art. 414-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895896", "@num": "422-129", "#text": "Arrêté du 12 novembre 2004 - art. 422-129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028377879", "@num": "422-137", "#text": "Arrêté du 12 novembre 2004 - art. 422-137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378019", "@num": "422-140", "#text": "Arrêté du 12 novembre 2004 - art. 422-140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378086", "@num": "422-145", "#text": "Arrêté du 12 novembre 2004 - art. 422-145 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378433", "@num": "422-162", "#text": "Arrêté du 12 novembre 2004 - art. 422-162 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378483", "@num": "422-163", "#text": "Arrêté du 12 novembre 2004 - art. 422-163 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378505", "@num": "422-164", "#text": "Arrêté du 12 novembre 2004 - art. 422-164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378526", "@num": "422-165", "#text": "Arrêté du 12 novembre 2004 - art. 422-165 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378543", "@num": "422-166", "#text": "Arrêté du 12 novembre 2004 - art. 422-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028380433", "@num": "422-179", "#text": "Arrêté du 12 novembre 2004 - art. 422-179 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028422426", "@num": "423-13", "#text": "Arrêté du 12 novembre 2004 - art. 423-13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000028426555", "@num": "25", "#text": "LOI n°2014-1\n du 2 janvier 2014 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028424785", "@nortexte": "EFIX1320236L", "@numtexte": "2014-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-01-02" }, { "@id": "LEGIARTI000049884827", "@num": "1", "#text": "Arrêté du 7 août 2019 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906774", "@nortexte": "ECOT1917532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-07" }, { "@id": "LEGIARTI000049872156", "@num": "8", "#text": "Ordonnance n°2024-662 du 3 juillet 2024 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000049870394", "@nortexte": "ECOT2412409R", "@numtexte": "2024-662", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-07-03" }, { "@id": "LEGIARTI000049896891", "@num": "1", "#text": "Arrêté du 1er juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049888609", "@nortexte": "ECOT2407581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-01" }, { "@id": "LEGIARTI000006294300", "@num": "171 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294301", "@num": "171 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AV (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294302", "@num": "171 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313075", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744536", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744582", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744483", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815471", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189454", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815468", "@num": "35 A", "#text": "Code général des impôts, CGI. - art. 35 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189590", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271882", "@num": "D214-113", "#text": "Code monétaire et financier - art. D214-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780356", "@num": "D214-124", "#text": "Code monétaire et financier - art. D214-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020087648", "@num": "L211-41", "#text": "Code monétaire et financier - art. L211-41", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810601", "@num": "L214-149", "#text": "Code monétaire et financier - art. L214-149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787103", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649930", "@num": "L214-38", "#text": "Code monétaire et financier - art. L214-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787063", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378480", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. 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I.-Dans les conditions fixées par décret en Conseil d'Etat, l'actif d'un organisme de placement collectif immobilier est exclusivement constitué :

1° Des immeubles construits ou acquis, en vue de la location, des droits réels portant sur de tels biens et énumérés par le décret en Conseil d'Etat mentionné à l'alinéa précédent et des droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur de tels biens ;

2° Des parts de sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et qui satisfont aux conditions suivantes :

a) Les associés répondent du passif au-delà de leurs apports sauf dans les cas où, en application de l'article L. 214-89 ou d'une disposition équivalente de droit étranger, ils ne sont tenus du passif que dans la limite de leurs apports ;

b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location, ou de participations directes ou indirectes dans des sociétés répondant aux conditions du présent 2° ;

c) Les autres actifs sont des avances en compte courant consenties à des sociétés mentionnées aux 2° et 3°, des créances résultant de leur activité principale, des liquidités mentionnées au 9° ou des instruments financiers à caractère liquide mentionnés au 8° ;

d) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;

3° Des parts de sociétés de personnes autres que celles mentionnées au 2°, des parts ou des actions de sociétés autres que des sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1. Ces sociétés satisfont aux conditions suivantes :

a) La responsabilité des associés ou actionnaires est limitée au montant de leurs apports ;

b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés répondant aux conditions des a, b et d du 2° ou du présent 3° ou d'avances en compte courant consenties à des sociétés mentionnées au 2° ou au présent 3° ;

c) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;

4° Des actions négociées sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et émises par une société dont l'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés dont l'actif répond aux mêmes conditions ;

5° Des parts ou actions d'organisme de placement collectif immobilier et d'organismes de placement collectif immobilier professionnel et de parts, actions ou droits détenus dans des organismes de droit étranger ayant un objet équivalent, quelle que soit leur forme ;

6° Des titres financiers mentionnés au II de l'article L. 211-1 et à l'article L. 211-41 admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ainsi que des instruments financiers à terme dans les conditions fixées à l'article L. 214-38 ;

7° Des parts ou actions d'organismes de placement collectif en valeurs mobilières relevant de la section 1 du présent chapitre ou de FIA relevant de l'article L. 214-24-24 ou autorisés à la commercialisation en France ;

8° Des dépôts et des instruments financiers liquides définis par décret en Conseil d'Etat ;

9° Des liquidités définies par décret en Conseil d'Etat ;

10° Des avances en compte courant consenties en application de l'article L. 214-42.

Un décret en Conseil d'Etat définit les règles de dispersion et de plafonnement des risques, notamment en matière de construction, applicables à l'organisme de placement collectif immobilier.

II.-Un organisme de placement collectif immobilier et les sociétés mentionnées au 2° du I ne peuvent détenir d'actions, parts, droits financiers ou droits de vote dans une entité, quelle que soit sa forme, dont les associés ou membres répondent indéfiniment et solidairement des dettes de l'entité.

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art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744536", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744582", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744483", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815471", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189454", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815468", "@num": "35 A", "#text": "Code général des impôts, CGI. - art. 35 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189590", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271882", "@num": "D214-113", "#text": "Code monétaire et financier - art. D214-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780356", "@num": "D214-124", "#text": "Code monétaire et financier - art. D214-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020087648", "@num": "L211-41", "#text": "Code monétaire et financier - art. L211-41", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810601", "@num": "L214-149", "#text": "Code monétaire et financier - art. L214-149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764347", "@num": "L214-24-24", "#text": "Code monétaire et financier - art. L214-24-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787103", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649930", "@num": "L214-38", "#text": "Code monétaire et financier - art. L214-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787063", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378480", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810276", "@num": "L214-42", "#text": "Code monétaire et financier - art. L214-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810263", "@num": "L214-43", "#text": "Code monétaire et financier - art. L214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810217", "@num": "L214-55", "#text": "Code monétaire et financier - art. L214-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613195", "@num": "L214-61", "#text": "Code monétaire et financier - art. L214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877116", "@num": "L214-66", "#text": "Code monétaire et financier - art. L214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810446", "@num": "L214-69", "#text": "Code monétaire et financier - art. L214-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810438", "@num": "L214-71", "#text": "Code monétaire et financier - art. L214-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877146", "@num": "L214-76", "#text": "Code monétaire et financier - art. L214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651122", "@num": "L214-89", "#text": "Code monétaire et financier - art. L214-89", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563656", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810152", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652234", "@num": "L342-2", "#text": "Code monétaire et financier - art. L342-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652335", "@num": "L421-1", "#text": "Code monétaire et financier - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652450", "@num": "L422-1", "#text": "Code monétaire et financier - art. L422-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652470", "@num": "L423-1", "#text": "Code monétaire et financier - art. L423-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654303", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347585", "@num": "R214-104", "#text": "Code monétaire et financier - art. R214-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798126", "@num": "R214-106", "#text": "Code monétaire et financier - art. R214-106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798123", "@num": "R214-107", "#text": "Code monétaire et financier - art. R214-107 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798120", "@num": "R214-108", "#text": "Code monétaire et financier - art. R214-108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798110", "@num": "R214-110", "#text": "Code monétaire et financier - art. R214-110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798077", "@num": "R214-115", "#text": "Code monétaire et financier - art. R214-115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798067", "@num": "R214-116", "#text": "Code monétaire et financier - art. R214-116 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798050", "@num": "R214-120", "#text": "Code monétaire et financier - art. R214-120 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798043", "@num": "R214-121", "#text": "Code monétaire et financier - art. R214-121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798037", "@num": "R214-122", "#text": "Code monétaire et financier - art. R214-122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027781433", "@num": "R214-155-1", "#text": "Code monétaire et financier - art. R214-155-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027781681", "@num": "R214-157-1", "#text": "Code monétaire et financier - art. 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I. – Dans les conditions fixées par décret en Conseil d'Etat, l'actif d'un organisme de placement collectif immobilier est exclusivement constitué :

1° Des immeubles construits ou acquis, en vue de la location, ainsi que des meubles meublants, biens d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers, des droits réels portant sur de tels biens et énumérés par le décret en Conseil d'Etat mentionné à l'alinéa précédent et des droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur de tels biens ;

2° Des parts de sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et qui satisfont aux conditions suivantes :

b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, ainsi que des meubles meublants, biens d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location, ou de participations directes ou indirectes dans des sociétés répondant aux conditions du présent 2° ;

d) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;

a) La responsabilité des associés ou actionnaires est limitée au montant de leurs apports ;

b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, ainsi que des meubles meublants, biens d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés répondant aux conditions des a, b et d du 2° ou du présent 3° ou d'avances en compte courant consenties à des sociétés mentionnées au 2° ou au présent 3° ;

c) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;

8° Des dépôts et des instruments financiers liquides définis par décret en Conseil d'Etat ;

9° Des liquidités définies par décret en Conseil d'Etat ;

10° Des avances en compte courant consenties en application de l'article L. 214-42.

Un décret en Conseil d'Etat définit les règles de dispersion et de plafonnement des risques, notamment en matière de construction, applicables à l'organisme de placement collectif immobilier.

II. – Un organisme de placement collectif immobilier et les sociétés mentionnées au 2° du I ne peuvent détenir d'actions, parts, droits financiers ou droits de vote dans une entité, quelle que soit sa forme, dont les associés ou membres répondent indéfiniment et solidairement des dettes de l'entité.

" } }, "LEGIARTI000048533569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048533569", "URL": "article/LEGI/ARTI/00/00/48/53/35/LEGIARTI000048533569.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 33 de l’ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006329259", "@num": "14", "#text": "Décret n°89-624 du 6 septembre 1989 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517756", "@nortexte": "ECOT8920102D", "@numtexte": "89-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709131", "@num": "2", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000027029221", "@num": "29", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000020871480", "@num": "4", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026047826", "@num": "411-131", "#text": "Arrêté du 12 novembre 2004 - art. 411-131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026535976", "@num": "411-133", "#text": "Arrêté du 12 novembre 2004 - art. 411-133 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028423181", "@num": "411-135", "#text": "Arrêté du 12 novembre 2004 - art. 411-135 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028423243", "@num": "411-51", "#text": "Arrêté du 12 novembre 2004 - art. 411-51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020502317", "@num": "1", "#text": "Ordonnance n°2009-394 du 9 avril 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020499142", "@nortexte": "ECET0903705R", "@numtexte": "2009-394", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-04-09" }, { "@id": "LEGIARTI000020888456", "@num": "2", "#text": "Ordonnance n°2009-884\n du 22 juillet 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020887172", "@nortexte": "ECEX0912905R", "@numtexte": "2009-884", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-22" }, { "@id": "LEGITEXT000024426027", "#text": "Décret n°2011-922 du 1er août 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424850", "@nortexte": "EFIT1113501D", "@numtexte": "2011-922", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "LEGITEXT000024427971", "#text": "Décret n°2011-923 du 1er août 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024425015", "@nortexte": "EFIT1119315D", "@numtexte": "2011-923", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-01" }, { "@id": "LEGIARTI000031594259", "@num": "1", "#text": "Décret n°2015-1615 du 10 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031593158", "@nortexte": "DEVD1515626D", "@numtexte": "2015-1615", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-10" }, { "@id": "LEGIARTI000031880591", "@num": "2", "#text": "Décret n°2016-10 du 8 janvier 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031800648", "@nortexte": "FCPT1531223D", "@numtexte": "2016-10", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-08" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGITEXT000033599288", "#text": "Décret n°2016-1701 du 12 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585347", "@nortexte": "ECFT1624823D", "@numtexte": "2016-1701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-12" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGITEXT000038004858", "#text": "Décret n°2018-1327 du 28 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037883571", "@nortexte": "ECOT1833229D", "@numtexte": "2018-1327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "#text": "Code monétaire et financier art. L543-1", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000045086340", "#text": "Décret n°2022-83 du 28 janvier 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045084279", "@nortexte": "ECOT2131812D", "@numtexte": "2022-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGIARTI000045086348", "@num": "2", "#text": "Décret n°2022-83 du 28 janvier 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045084279", "@nortexte": "ECOT2131812D", "@numtexte": "2022-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-28" }, { "@id": "LEGITEXT000046853885", "#text": "Décret n°2022-1734 du 30 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046846244", "@nortexte": "ECOT2233341D", "@numtexte": "2022-1734", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "LEGITEXT000047417183", "#text": "Décret n°2023-254 du 5 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGIARTI000047417212", "@num": "11", "#text": "Décret n°2023-254 du 5 avril 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGITEXT000047527033", "#text": "Décret n°2023-344 du 5 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047523918", "@nortexte": "ECOT2310822D", "@numtexte": "2023-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-05" }, { "@id": "LEGIARTI000048520312", "@num": "20", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000019901976", "@num": "L823-20", "#text": "Code de commerce. - art. L823-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038617107", "@num": "D128-1", "#text": "Code de l'environnement - art. D128-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046874971", "@num": "L432-1", "#text": "Code des assurances - art. L432-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840547", "@num": "L432-2", "#text": "Code des assurances - art. L432-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946447", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987591", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817476", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024446779", "@num": "D214-1", "#text": "Code monétaire et financier - art. D214-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006640841", "@num": "D411-1", "#text": "Code monétaire et financier - art. D411-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043803495", "@num": "D533-11", "#text": "Code monétaire et financier - art. D533-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043803477", "@num": "D533-13", "#text": "Code monétaire et financier - art. D533-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096450", "@num": "L411-2", "#text": "Code monétaire et financier - art. L411-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611525", "@num": "L411-3", "#text": "Code monétaire et financier - art. L411-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044504918", "@num": "L420-16", "#text": "Code monétaire et financier - art. L420-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963259", "@num": "L511-41-1 A", "#text": "Code monétaire et financier - art. L511-41-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563936", "@num": "L531-2", "#text": "Code monétaire et financier - art. L531-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024439992", "@num": "L532-9", "#text": "Code monétaire et financier - art. L532-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048526883", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361219", "@num": "L561-36", "#text": "Code monétaire et financier - art. L561-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658393", "@num": "L562-1", "#text": "Code monétaire et financier - art. L562-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658660", "@num": "L564-3", "#text": "Code monétaire et financier - art. L564-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658745", "@num": "L565-3", "#text": "Code monétaire et financier - art. L565-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300544", "@num": "L566-3", "#text": "Code monétaire et financier - art. L566-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370712", "@num": "L621-15", "#text": "Code monétaire et financier - art. L621-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372905", "@num": "L621-7", "#text": "Code monétaire et financier - art. L621-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050371830", "@num": "L621-9", "#text": "Code monétaire et financier - art. L621-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662763", "@num": "L732-7", "#text": "Code monétaire et financier - art. L732-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538911", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912964", "@num": "L742-6", "#text": "Code monétaire et financier - art. L742-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538825", "@num": "L743-6", "#text": "Code monétaire et financier - art. L743-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538819", "@num": "L744-6", "#text": "Code monétaire et financier - art. L744-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912949", "@num": "L752-6", "#text": "Code monétaire et financier - art. L752-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042957566", "@num": "L762-6", "#text": "Code monétaire et financier - art. L762-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019236954", "@num": "R214-11", "#text": "Code monétaire et financier - art. 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R214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681529", "@num": "R214-77", "#text": "Code monétaire et financier - art. R214-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824571", "@num": "R561-2", "#text": "Code monétaire et financier - art. 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I. - Constituent des placements collectifs :

2° Les fonds relevant de la directive 2011/61/UE du Parlement européen et du Conseil du 8 juin 2011 sur les gestionnaires de fonds d'investissement alternatifs, dits : \" FIA \" ;

3° Les placements collectifs autres que ceux mentionnés aux 1° et 2°, dits : \" Autres placements collectifs \".

II. - Constituent des organismes de placement collectif :

1° Les OPCVM ;

2° Les FIA mentionnés au II de l'article L. 214-24.

III. - Les articles L. 22-10-36, L. 232-6-3, L. 233-28-4 et L. 233-28-5 du code de commerce ne s'appliquent pas aux placements collectifs mentionnés aux 1° et 2° du I.

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DISPOSITIONS PARTICULIERES POUR LES OPCVM INVESTISSANT EN TITRES D'AUTRES OPCVM.
DISPOSITIONS TRANSITOIRES.
TRANSPOSE LES DIRECTIVES CEE 85611 DU 20-12-1985 ET 88220 DU 22-03-1988." }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 12, 19 à compter du 01-10-1989, 13 (dernier al.)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000706016", "#text": "Directive 85/611/CEE du Conseil du 20 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000706016", "@nortexte": "31985L0611", "@numtexte": "85-611", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-12-20" }, { "@id": "LEGIARTI000006323074", "@num": "18", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 18 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000888115", "#text": "Directive Européenne n°88-220 du 22 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000888115", "@nortexte": "388L0220", "@numtexte": "88-220", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-03-22" }, { "@id": "LEGIARTI000006314234", "@num": "25", "#text": "Loi n°88-1201 du 23 décembre 1988 - 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art. 4-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328133", "@num": "4-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 4-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328132", "@num": "4-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 4-4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328274", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328273", "@num": "8", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "JORFTEXT000000338990", "#text": "Arrêté du 28 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000338990", "@nortexte": "ECOT8920106A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-28" }, { "@id": "JORFTEXT000000316373", "#text": "Arrêté du 17 novembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000316373", "@nortexte": "ECOA8900032A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-11-17" }, { "@id": "JORFTEXT000000717513", "#text": "DECRET91-15", "@sens": "cible", "@cidtexte": "JORFTEXT000000717513", "@nortexte": "ECOT9020156D", "@numtexte": "91-15", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-04" }, { "@id": "JORFTEXT000000537345", "#text": "DECRET91-605", "@sens": "cible", "@cidtexte": "JORFTEXT000000537345", "@nortexte": "ECOT9120178D", "@numtexte": "91-605", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006385987", "@num": "1", "#text": "Arrêté du 23 février 1992 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505297", "@nortexte": "ECOT9220006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-23" }, { "@id": "LEGIARTI000006385988", "@num": "1", "#text": "Arrêté du 23 février 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505297", "@nortexte": "ECOT9220006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-23" }, { "@id": "LEGIARTI000006385999", "@num": "2", "#text": "Arrêté du 23 février 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505297", "@nortexte": "ECOT9220006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-23" }, { "@id": "LEGIARTI000006385999", "@num": "2", "#text": "Arrêté du 23 février 1992 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505297", "@nortexte": "ECOT9220006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-23" }, { "@id": "LEGITEXT000006060012", "#text": "Arrêté du 23 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000505297", "@nortexte": "ECOT9220006A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-02-23" }, { "@id": "JORFTEXT000000737762", "#text": "DECRET95-1049", "@sens": "cible", "@cidtexte": "JORFTEXT000000737762", "@nortexte": "ECOT9520001D", "@numtexte": "95-1049", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-20" }, { "@id": "JORFTEXT000000737762", "#text": "DECRET95-1049", "@sens": "cible", "@cidtexte": "JORFTEXT000000737762", "@nortexte": "ECOT9520001D", "@numtexte": "95-1049", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-20" }, { "@id": "JORFTEXT000000171293", "#text": "DECRET96-581", "@sens": "cible", "@cidtexte": "JORFTEXT000000171293", "@nortexte": "ECOT9610274D", "@numtexte": "96-581", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-27" }, { "@id": "JORFTEXT000000562460", "#text": "DECRET96-911", "@sens": "cible", "@cidtexte": "JORFTEXT000000562460", "@nortexte": "ECOT9620034D", "@numtexte": "96-911", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-15" }, { "@id": "JORFTEXT000000381837", "#text": "DECRET97-146", "@sens": "cible", "@cidtexte": "JORFTEXT000000381837", "@nortexte": "ECOT9700004D", "@numtexte": "97-146", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-14" }, { "@id": "JORFTEXT000000574329", "#text": "DECRET98-1122", "@sens": "cible", "@cidtexte": "JORFTEXT000000574329", "@nortexte": "ECOT9820073D", "@numtexte": "98-1122", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-10" }, { "@id": "JORFTEXT000000580383", "#text": "Décret99-1217", "@sens": "cible", "@cidtexte": "JORFTEXT000000580383", "@nortexte": "ECOT9920067D", "@numtexte": "99-1217", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000399779", "#text": "Décret2000-664", "@sens": "cible", "@cidtexte": "JORFTEXT000000399779", "@nortexte": "ECOT9926256D", "@numtexte": "2000-664", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-17" }, { "@id": "JORFTEXT000000770643", "#text": "Décret2001-265", "@sens": "cible", "@cidtexte": "JORFTEXT000000770643", "@nortexte": "ECOT0120004D", "@numtexte": "2001-265", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-27" }, { "@id": "JORFTEXT000000762309", "#text": "Décret2001-704", "@sens": "cible", "@cidtexte": "JORFTEXT000000762309", "@nortexte": "ECOD0120120D", "@numtexte": "2001-704", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-31" }, { "@id": "JORFTEXT000000783634", "#text": "Décret2002-1503", "@sens": "cible", "@cidtexte": "JORFTEXT000000783634", "@nortexte": "ECOT0200246D", "@numtexte": "2002-1503", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "LEGITEXT000005698457", "#text": "Décret n°2003-1103 du 21 novembre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000006225555", "@num": "11", "#text": "Décret n°2003-1103 du 21 novembre 2003 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "JORFTEXT000000244818", "#text": "Décret2003-1103", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-21" }, { "@id": "LEGIARTI000026022632", "@num": "411-56-1", "#text": "Arrêté du 12 novembre 2004 - art. 411-56-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026017782", "@num": "417-1", "#text": "Arrêté du 12 novembre 2004 - art. 417-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "JORFTEXT000000812128", "#text": "Décret2005-875", "@sens": "cible", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "KALIARTI000005871098", "@num": "3", "#text": "Avenant modifiant l'accord du 7 juillet 2003 re... - art. 3 (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000005687175", "@nortexte": "ASET0650510M", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2006-03-27" }, { "@id": "LEGIARTI000006896942", "@num": "R313-62", "#text": "Code de la construction et de l'habitation. - art. R313-62 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747065", "@num": "R135-29", "#text": "Code de la sécurité sociale. - art. R135-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816335", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019237122", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810198", "@num": "R442-13", "#text": "Code du travail - art. R442-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680778", "@num": "R214-26", "#text": "Code monétaire et financier - art. R214-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680779", "@num": "R214-26", "#text": "Code monétaire et financier - art. R214-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680780", "@num": "R214-26", "#text": "Code monétaire et financier - art. R214-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680816", "@num": "R214-29", "#text": "Code monétaire et financier - art. R214-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680815", "@num": "R214-29", "#text": "Code monétaire et financier - art. R214-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680817", "@num": "R214-29", "#text": "Code monétaire et financier - art. R214-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680834", "@num": "R214-30", "#text": "Code monétaire et financier - art. R214-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680835", "@num": "R214-30", "#text": "Code monétaire et financier - art. R214-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680836", "@num": "R214-30", "#text": "Code monétaire et financier - art. R214-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680885", "@num": "R214-32", "#text": "Code monétaire et financier - art. R214-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680884", "@num": "R214-32", "#text": "Code monétaire et financier - art. R214-32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680886", "@num": "R214-32", "#text": "Code monétaire et financier - art. R214-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" },

Article R214-77 AUTONOME MODIFIE, en vigueur du 25/08/2005 au 04/08/2011 (Code monétaire et financier)