{ "article": { "LEGIARTI000006759175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006759175", "URL": "article/LEGI/ARTI/00/00/06/75/91/LEGIARTI000006759175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAFPXXXXX031AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585339", "@num": "L723-46", "#text": "Code rural - art. L723-46 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127161", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions relatives à la trésorerie et à la comptabilité.", "@debut": "2005-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106366", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE GÉNÉRAL POUR 2006.", "@debut": "2005-12-20" } ] }, "@cid": "JORFTEXT000000815414", "@nor": "SANX0500246L", "@num": "2005-1579", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1579 du 19 décembre 2005 de financement de la sécurité sociale pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000815414", "@c_titre_court": "Loi n°2005-1579 du 19 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1579 du 19 décembre 2005 de financement de la sécurité sociale pour 2006 (1).", "@debut": "2005-12-20", "@id_txt": "LEGITEXT000006052881", "@c_titre_court": "Loi n° 2005-1579 du 19 décembre 2005" } ], "@date_publi": "2005-12-20", "@date_signature": "2005-12-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006759175", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2005-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I., II. - Paragraphes modificateurs.
\n
III. - Les dispositions du I s'appliquent au plus tard aux comptes de l'exercice 2008 selon des modalités définies par décret. Les dispositions du II s'appliquent au 1er janvier 2008.
" } }, "LEGIARTI000006585339": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L723-46", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006585339", "URL": "article/LEGI/ARTI/00/00/06/58/53/LEGIARTI000006585339.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X723L046XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006759175", "@num": "31", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 31 (V) JORF 20 décembre 2005 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000019552010", "#text": "Arrêté du 15 septembre 2008 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000019524368", "@nortexte": "AGRF0822211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-15" }, { "@id": "LEGIARTI000021852753", "#text": "Arrêté du 16 février 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021852130", "@nortexte": "AGRS1004735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-16" }, { "@id": "LEGIARTI000006596806", "@num": "D723-10", "#text": "Code rural - art. D723-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585150", "@num": "L717-3", "#text": "Code rural - art. L717-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585240", "@num": "L723-1", "#text": "Code rural - art. L723-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167877", "@fin": "2999-01-01", "#text": "Section 4 : Fonctionnement financier et comptable des caisses de mutualité sociale agricole et autres organismes habilités.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152341", "@fin": "2999-01-01", "#text": "Chapitre III : Organismes de protection sociale des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138364", "@fin": "2999-01-01", "#text": "Titre II : Organisation générale des régimes de protection sociale des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585338", "@fin": "2007-01-01", "@num": "L723-46", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006585339", "@fin": "2999-01-01", "@num": "L723-46", "@etat": "VIGUEUR", "@debut": "2008-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions des assemblées générales des caisses départementales ou pluridépartementales de mutualité sociale agricole et de la caisse centrale de la mutualité sociale agricole ainsi que des associations et groupements d'intérêt économique, mentionnés aux articles L. 717-3 et L. 723-1, sont soumises à l'approbation de l'autorité compétente de l'Etat dans les mêmes conditions que les délibérations des conseils d'administration desdits organismes.
\n
" } }, "LEGIARTI000006741023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006741023", "URL": "article/LEGI/ARTI/00/00/06/74/10/LEGIARTI000006741023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X114L08AXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1579 du 19 décembre 2005 art. 31 III : les dispositions de l'art. L114-8 s'appliquent au plus tard aux comptes de l'exercice 2008 selon des modalités définies par décret.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921555", "@num": "66-1", "#text": "Décret n°69-810 du 12 août 1969 - art. 66-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006759175", "@num": "31", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 31 (V) JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000018803387", "@num": "4", "#text": "Décret n°2008-460 du 15 mai 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018802145", "@nortexte": "PRMX0805208D", "@numtexte": "2008-460", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-15" }, { "@id": "LEGIARTI000036258724", "#text": "Arrêté du 14 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036240374", "@nortexte": "SSAS1735388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000036695131", "@num": "18", "#text": "Décret n°2018-174 du 9 mars 2018 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036694251", "@nortexte": "SSAS1800067D", "@numtexte": "2018-174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-09" }, { "@id": "LEGIARTI000047932561", "@num": "15", "#text": "Arrêté du 27 juillet 2023 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGITEXT000048486066", "#text": "Décret n°2023-1112 du 28 novembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048480881", "@nortexte": "AGRS2325585D", "@numtexte": "2023-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-28" }, { "@id": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006357219", "@num": "L140-2", "#text": "Code des juridictions financières - art. L140-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357177", "@num": "LO132-2-1", "#text": "Code des juridictions financières - art. LO132-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933543", "@num": "A823-27-2", "#text": "Code de commerce - art. A823-27-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258463", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876380", "@num": "R821-194", "#text": "Code de commerce - art. R821-194 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029716015", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030418245", "@num": "R823-17", "#text": "Code de commerce - art. R823-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041968050", "@num": "D122-19", "#text": "Code de la sécurité sociale. - art. D122-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737485", "@num": "D611-34", "#text": "Code de la sécurité sociale. - art. D611-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845610", "@num": "L114-6-1", "#text": "Code de la sécurité sociale. - art. L114-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036703772", "@num": "R114-6-1", "#text": "Code de la sécurité sociale. - art. R114-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025011804", "@num": "L132-2-2", "#text": "Code des juridictions financières - art. L132-2-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262951", "@num": "L141-10", "#text": "Code des juridictions financières - art. L141-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032443003", "@num": "L141-3", "#text": "Code des juridictions financières - art. L141-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024232153", "@num": "R137-5", "#text": "Code des juridictions financières - art. R137-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024232437", "@num": "R137-6", "#text": "Code des juridictions financières - art. R137-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027256925", "@num": "R143-13", "#text": "Code des juridictions financières - art. R143-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036060179", "@num": "R143-23", "#text": "Code des juridictions financières - art. R143-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313148", "@num": "L114-10", "#text": "Code des relations entre le public et l'adminis... - art. L114-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156002", "@fin": "2999-01-01", "#text": "Chapitre 4 bis : Organisation comptable", "@debut": "2003-08-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741023", "@fin": "2007-12-22", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845614", "@fin": "2009-01-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019704691", "@fin": "2015-12-30", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031728678", "@fin": "2017-07-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2015-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033265175", "@fin": "2020-01-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041396125", "@fin": "2021-01-01", "@num": "L114-8", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042684389", "@fin": "2999-01-01", "@num": "L114-8", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes des organismes nationaux de sécurité sociale, autres que ceux mentionnés à l'article LO 132-2-1 du code des juridictions financières, ainsi que ceux des organismes créés pour concourir au financement de l'ensemble des régimes, sont certifiés par un commissaire aux comptes. Lorsque ces organismes établissent des comptes combinés, la certification est effectuée par deux commissaires aux comptes au moins.
\n
Une norme d'exercice professionnel homologuée par voie réglementaire précise les diligences devant être accomplies par les commissaires aux comptes. Les dispositions de l'article L. 140-2 du code des juridictions financières sont applicables à ces derniers.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006585339", "cible": false, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000006759175", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006741023", "cible": false, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000006759175", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006759175", "liens_entrants": true }

Article 31 AUTONOME VIGUEUR, en vigueur depuis le 20/12/2005 (LOI n° 2005-1579 du 19 décembre 2005 de financement de la sécurité sociale pour 2006 (1))