{ "article": { "LEGIARTI000006904405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6352-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904405", "URL": "article/LEGI/ARTI/00/00/06/90/44/LEGIARTI000006904405.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6352L0080XX0A" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000047450064", "@num": "4", "#text": "Arrêté du 21 juillet 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042165230", "@nortexte": "MTRD2017636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-21" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce - art. L221-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223288", "@num": "L223-35", "#text": "Code de commerce - art. L223-35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235073", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904434", "@num": "L6355-12", "#text": "Code du travail - art. L6355-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L920-8 alinéa 3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195956", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispensateurs de droit privé.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189923", "@fin": "2999-01-01", "#text": "Section 3 : Obligations comptables", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178214", "@fin": "2999-01-01", "#text": "Chapitre II : Fonctionnement", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160828", "@fin": "2999-01-01", "#text": "Titre V : Organismes de formation", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145422", "@fin": "2019-01-01", "#text": "Livre III : La formation professionnelle continue", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000037385671", "@fin": "2999-01-01", "#text": "Livre III : La formation professionnelle", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132349", "@fin": "2999-01-01", "#text": "Sixième partie : La formation professionnelle tout au long de la vie", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006904405", "@fin": "2999-01-01", "@num": "L6352-8", "@etat": "VIGUEUR", "@debut": "2008-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat pris conformément aux articles L. 221-9, L. 223-35 et L. 612-1 du code de commerce détermine des seuils particuliers aux dispensateurs de formation en ce qui concerne l'obligation de désigner un commissaire aux comptes.
\n
" } }, "LEGIARTI000006222519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-27", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006222519", "URL": "article/LEGI/ARTI/00/00/06/22/25/LEGIARTI000006222519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X221L009AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006271956", "@num": "17-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 17-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006339917", "@num": "12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000029321076", "@num": "19", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000049216674", "@num": "D221-5", "#text": "Code de commerce - art. D221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222491", "@num": "L221-6", "#text": "Code de commerce - art. L221-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025971282", "@num": "L732-8", "#text": "Code du travail applicable à Mayotte. - art. L732-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146042", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006222519", "@fin": "2019-05-27", "@num": "L221-9", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610332", "@fin": "2019-07-21", "@num": "L221-9", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038799701", "@fin": "2999-01-01", "@num": "L221-9", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les associés peuvent nommer un ou plusieurs commissaires aux comptes dans les formes prévues à l'article L. 221-6.\n
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Sont tenues de désigner un commissaire aux comptes au moins les sociétés qui dépassent, à la clôture de l'exercice social, des chiffres fixés par décret en Conseil d'Etat pour deux des critères suivants : le total de leur bilan, le montant hors taxes de leur chiffre d'affaires ou le nombre moyen de leurs salariés au cours d'un exercice.
\n
Même si ces seuils ne sont pas atteints, la nomination d'un commissaire aux comptes peut être demandée en justice par un associé.
" } }, "LEGIARTI000006223288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L223-35", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-27", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006223288", "URL": "article/LEGI/ARTI/00/00/06/22/32/LEGIARTI000006223288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X223L035AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275910", "@num": "64", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000029321076", "@num": "19", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038610509", "@num": "L223-11", "#text": "Code de commerce - art. L223-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223239", "@num": "L223-29", "#text": "Code de commerce - art. L223-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146044", "@fin": "2999-01-01", "#text": "Chapitre III : Des sociétés à responsabilité limitée.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006223288", "@fin": "2019-05-27", "@num": "L223-35", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610327", "@fin": "2019-07-21", "@num": "L223-35", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038838163", "@fin": "2999-01-01", "@num": "L223-35", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les associés peuvent nommer un ou plusieurs commissaires aux comptes dans les conditions prévues à l'article L. 223-29.
\n
Sont tenues de désigner un commissaire aux comptes au moins les sociétés à responsabilité limitée qui dépassent à la clôture d'un exercice social des chiffres fixés par décret en Conseil d'Etat pour deux des critères suivants : le total de leur bilan, le montant hors taxes de leur chiffre d'affaires ou le nombre moyen de leurs salariés au cours d'un exercice.
\n
Même si ces seuils ne sont pas atteints, la nomination d'un commissaire aux comptes peut être demandée en justice par un ou plusieurs associés représentant au moins le dixième du capital.
" } }, "LEGIARTI000006235073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006235073", "URL": "article/LEGI/ARTI/00/00/06/23/50/LEGIARTI000006235073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X612L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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L242-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce. - art. L242-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019981366", "@num": "L612-3", "#text": "Code de commerce. - art. L612-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835603", "@num": "R*221-31", "#text": "Code de l'environnement - art. R*221-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037268946", "@num": "L233-1", "#text": "Code de l'énergie - art. 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R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907405", "@num": "R6331-62", "#text": "Code du travail - art. R6331-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148329", "@num": "L213-15", "#text": "Code monétaire et financier - art. L213-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278737", "@num": "L452-2", "#text": "Code monétaire et financier - art. L452-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006589160", "@num": "R221-31", "#text": "Code rural - art. R221-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L527-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146092", "@fin": "2003-08-02", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133192", "@fin": "2003-08-05", "#text": "TITRE Ier : De la prévention et du règlement amiable des difficultés des entreprises", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235073", "@fin": "2003-08-02", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235074", "@fin": "2006-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235075", "@fin": "2006-10-06", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235076", "@fin": "2009-04-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148511", "@fin": "2010-04-08", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022233488", "@fin": "2019-05-24", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2010-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610679", "@fin": "2024-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539508", "@fin": "2999-01-01", "@num": "L612-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 225-219 qui exercent leurs fonctions dans les conditions prévues par le livre II, titres Ier et II, sous réserve des règles qui leur sont propres. Les dispositions de l'article L. 242-27 sont applicables.
\n
Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale, lorsqu'elles ne font pas appel à des commissaires aux comptes inscrits, cette obligation peut être satisfaite par le recours aux services d'un organisme agréé selon les dispositions de l'article L. 527-1 du code rural. Les conditions d'application de cette disposition seront précisées par décret en Conseil d'Etat.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
Les dispositions des articles L. 242-25 et L. 242-28 sont également applicables à ces dirigeants.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
" } }, "LEGIARTI000006235074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006235074", "URL": "article/LEGI/ARTI/00/00/06/23/50/LEGIARTI000006235074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X612L001AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant choisis sur la liste mentionnée à l'article L. 822-1 qui exercent leurs fonctions dans les conditions prévues par le livre II, titres Ier et II, sous réserve des règles qui leur sont propres. Les dispositions de l'article L. 242-27 sont applicables.
\n
Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale, lorsqu'elles ne font pas appel à des commissaires aux comptes inscrits, cette obligation peut être satisfaite par le recours aux services d'un organisme agréé selon les dispositions de l'article L. 527-1 du code rural. Les conditions d'application de cette disposition seront précisées par décret en Conseil d'Etat.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
Les dispositions des articles L. 242-25 et L. 242-28 sont également applicables à ces dirigeants.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
" } }, "LEGIARTI000006235075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-10-06", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006235075", "URL": "article/LEGI/ARTI/00/00/06/23/50/LEGIARTI000006235075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X612L001AXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006520410", "@num": "1", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 1 (V) JORF 27 juillet 2005 en vigueur le 1er janvier 2006 sous réserve art. 190", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006520644", "@num": "11", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 11 () JORF 27 juillet 2005 en vigueur le 1er janvier 2006 sous réserve art. 190", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048535548", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244112", "@num": "L936-3", "#text": "Code de commerce - art. 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R612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019981366", "@num": "L612-3", "#text": "Code de commerce. - art. L612-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835603", "@num": "R*221-31", "#text": "Code de l'environnement - art. R*221-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037268946", "@num": "L233-1", "#text": "Code de l'énergie - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281066", "@num": "L313-18-4", "#text": "Code de la construction et de l'habitation. - art. L313-18-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809079", "@num": "L313-8", "#text": "Code de la construction et de l'habitation. - art. L313-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907405", "@num": "R6331-62", "#text": "Code du travail - art. R6331-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148329", "@num": "L213-15", "#text": "Code monétaire et financier - art. L213-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278737", "@num": "L452-2", "#text": "Code monétaire et financier - art. L452-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006589160", "@num": "R221-31", "#text": "Code rural - art. R221-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146191", "@fin": "2999-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133194", "@fin": "2999-01-01", "#text": "TITRE Ier : De la prévention des difficultés des entreprises.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235073", "@fin": "2003-08-02", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235074", "@fin": "2006-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235075", "@fin": "2006-10-06", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235076", "@fin": "2009-04-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148511", "@fin": "2010-04-08", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022233488", "@fin": "2019-05-24", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2010-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610679", "@fin": "2024-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539508", "@fin": "2999-01-01", "@num": "L612-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant.
\n
Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale, lorsqu'elles ne font pas appel à des commissaires aux comptes inscrits, cette obligation peut être satisfaite par le recours aux services d'un organisme agréé selon les dispositions de l'article L. 527-1 du code rural. Les conditions d'application de cette disposition seront précisées par décret en Conseil d'Etat.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
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Les personnes morales de droit privé non commerçantes ayant une activité économique dont le nombre de salariés, le montant hors taxes du chiffre d'affaires ou les ressources et le total du bilan dépassent, pour deux de ces critères, des seuils fixés par décret en Conseil d'Etat, doivent établir chaque année un bilan, un compte de résultat et une annexe. Les modalités d'établissement de ces documents sont précisées par décret.
\n
Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et un suppléant.
\n
Pour les coopératives agricoles et les sociétés d'intérêt collectif agricole qui n'ont pas la forme commerciale et qui ne font font pas appel public à l'épargne, cette obligation peut être satisfaite, dans les conditions définies à l'article L. 527-1-1 du code rural, par le recours au service d'une fédération agréée pour la révision mentionnée à l'article L. 527-1 du même code.
\n
Les peines prévues par l'article L. 242-8 sont applicables aux dirigeants des personnes morales mentionnées au premier alinéa du présent article qui n'auront pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
Même si les seuils visés au premier alinéa ne sont pas atteints, les personnes morales de droit privé non commerçantes ayant une activité économique peuvent nommer un commissaire aux comptes et un suppléant dans les mêmes conditions que celles prévues au deuxième alinéa. Dans ce cas, le commissaire aux comptes et son suppléant sont soumis aux mêmes obligations, encourent les mêmes responsabilités civile et pénale et exercent les mêmes pouvoirs que s'ils avaient été désignés en application du premier alinéa.
" } }, "LEGIARTI000006651141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L920-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-02-25", "DATE_DEBUT": "1976-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651141", "URL": "article/LEGI/ARTI/00/00/06/65/11/LEGIARTI000006651141.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X920L08AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006078205", "#text": "Décret n°91-1107 du 23 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000343869", "@nortexte": "TEFF9104016D", "@numtexte": "91-1107", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-23" }, { "@id": "LEGIARTI000006904407", "@num": "L6352-10", "#text": "Code du travail - art. 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L920-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651294", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651292", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. 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R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6352-6, L6352-7, L6352-8, L6352-9, L6352-10, R6352-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L920-4 A L920-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006139899", "@fin": "1988-01-07", "#text": "CONVENTIONS DE FORMATION PROFESSIONNELLE .", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123898", "@fin": "1988-01-07", "#text": "FORMATION PROFESSIONNELLE CONTINUE DANS LE CADRE DE L'EDUCATION PERMANENTE .", "@debut": "1973-11-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651141", "@fin": "1984-02-25", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651142", "@fin": "1990-07-10", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651143", "@fin": "2004-05-05", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1990-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651144", "@fin": "2005-07-01", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651145", "@fin": "2008-05-01", "@num": "L920-8", "@etat": "ABROGE", "@debut": "2005-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute infraction aux dispositions des articles L. 920-4 à L. 920-6 est punie d'une amende de 2.000 F à 20.000 F.
\n
Toute infraction aux dispositions de l'article L. 920-7 est punie d'une amende de 2.000 F à 20.000 F et d'un emprisonnement de deux mois à un an ou d'une de ces deux peines seulement.
\n
La condamnation aux peines prévues aux deux alinéas précédents peut être assortie, à titre de peine complémentaire, d'une interdiction d'exercer temporairement ou définitivement l'activité de dispensateur de formation.
\n
Toute infraction à cette interdiction est punie des peines prévues au deuxième alinéa du présent article.
" } }, "LEGIARTI000006651142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L920-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-10", "DATE_DEBUT": "1984-02-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006651142", "URL": "article/LEGI/ARTI/00/00/06/65/11/LEGIARTI000006651142.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X920L08AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320429", "#text": "LOI 84-130 1984-02-24 ART. 40 JORF 25 FEVRIER 1984 LOI RIGOULT", "@sens": "source", "@cidtexte": "JORFTEXT000000320429", "@numtexte": "84-130", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-02-24" }, { "@id": "LEGITEXT000006078205", "#text": "Décret n°91-1107 du 23 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000343869", "@nortexte": "TEFF9104016D", "@numtexte": "91-1107", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-23" }, { "@id": "LEGIARTI000006904407", "@num": "L6352-10", "#text": "Code du travail - art. L6352-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904403", "@num": "L6352-6", "#text": "Code du travail - art. L6352-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904404", "@num": "L6352-7", "#text": "Code du travail - art. L6352-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904406", "@num": "L6352-9", "#text": "Code du travail - art. L6352-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651300", "@num": "L920-12", "#text": "Code du travail - art. L920-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651123", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651135", "@num": "L920-5", "#text": "Code du travail - art. L920-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651140", "@num": "L920-6", "#text": "Code du travail - art. L920-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651294", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508976", "@num": "R923-1", "#text": "Code du travail - art. R923-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811729", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6352-6, L6352-7, L6352-8, L6352-9, L6352-10, R6352-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006139908", "@fin": "1990-07-10", "#text": "Titre II : Des conventions de formation professionnelle.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651141", "@fin": "1984-02-25", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651142", "@fin": "1990-07-10", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651143", "@fin": "2004-05-05", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1990-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651144", "@fin": "2005-07-01", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651145", "@fin": "2008-05-01", "@num": "L920-8", "@etat": "ABROGE", "@debut": "2005-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La comptabilité des dispensateurs de formation de droit privé est tenue conformément au plan comptable général.
\n
Les organismes à activités multiples doivent suivre d'une façon distincte en comptabilité l'activité au titre de la formation professionnelle continue.
" } }, "LEGIARTI000006651143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L920-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-05-05", "DATE_DEBUT": "1990-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006651143", "URL": "article/LEGI/ARTI/00/00/06/65/11/LEGIARTI000006651143.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X920L08AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 17-1, art. 64", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006315180", "@num": "10", "#text": "Ordonnance n°67-821 du 23 septembre 1967 - art. 10 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000339915", "@numtexte": "67-821", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006657458", "@num": "5", "#text": "Loi n°90-579 du 4 juillet 1990 - art. 5 () JORF 10 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167819", "@nortexte": "TEFX9000040L", "@numtexte": "90-579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "LEGIARTI000006657462", "@num": "9", "#text": "Loi n°90-579 du 4 juillet 1990 - art. 9 () JORF 10 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167819", "@nortexte": "TEFX9000040L", "@numtexte": "90-579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-04" }, { "@id": "LEGITEXT000006078205", "#text": "Décret n°91-1107 du 23 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000343869", "@nortexte": "TEFF9104016D", "@numtexte": "91-1107", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-23" }, { "@id": "LEGIARTI000006904407", "@num": "L6352-10", "#text": "Code du travail - art. L6352-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904403", "@num": "L6352-6", "#text": "Code du travail - art. L6352-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904404", "@num": "L6352-7", "#text": "Code du travail - art. L6352-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904406", "@num": "L6352-9", "#text": "Code du travail - art. L6352-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651300", "@num": "L920-12", "#text": "Code du travail - art. L920-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651123", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651135", "@num": "L920-5", "#text": "Code du travail - art. L920-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651140", "@num": "L920-6", "#text": "Code du travail - art. L920-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651294", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508976", "@num": "R923-1", "#text": "Code du travail - art. R923-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811729", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6352-6, L6352-7, L6352-8, L6352-9, L6352-10, R6352-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154297", "@fin": "2004-05-05", "#text": "Chapitre Ier : Des conventions de formation professionnelle.", "@debut": "1990-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139909", "@fin": "2004-05-05", "#text": "Titre II : Des conventions et des contrats de formation professionnelle", "@debut": "1990-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123899", "@fin": "2006-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de l'éducation permanente.", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651141", "@fin": "1984-02-25", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651142", "@fin": "1990-07-10", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651143", "@fin": "2004-05-05", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1990-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651144", "@fin": "2005-07-01", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651145", "@fin": "2008-05-01", "@num": "L920-8", "@etat": "ABROGE", "@debut": "2005-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispensateurs de formation qui ont un statut de droit privé doivent établir, chaque année, un bilan, un compte de résultat et une annexe dans des conditions fixées par décret.
\n
Les organismes à activités multiples doivent suivre d'une façon distincte en comptabilité l'activité au titre de la formation professionnelle continue.
\n
Des décrets en Conseil d'Etat pris conformément aux articles 17-1 et 64 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales et à l'article 27 de la loi n° 84-148 du 1er mars 1984 relative à la prévention et au règlement amiable des difficultés des entreprises peuvent fixer des seuils particuliers aux dispensateurs de formation mentionnés à l'alinéa premier en ce qui concerne l'obligation de désigner un commissaire aux comptes.
\n
Le contrôle des comptes des dispensateurs de formation de droit privé constitués en groupement d'intérêt économique doit être exercé par un commissaire aux comptes, dans les conditions fixées par l'article 10 de l'ordonnance n° 67-821 du 23 septembre 1967 sur les groupements d'intérêt économique, lorsque leur chiffre d'affaires annuel est supérieur à un million de francs hors taxes.
\n
Les dispensateurs de formation dotés d'un statut de droit public tiennent un compte séparé de leur activité en matière de formation professionnelle continue.
" } }, "LEGIARTI000006651144": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L920-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-01", "DATE_DEBUT": "2004-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006651144", "URL": "article/LEGI/ARTI/00/00/06/65/11/LEGIARTI000006651144.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X920L08AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315180", "@num": "10", "#text": "Ordonnance n°67-821 du 23 septembre 1967 - art. 10 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000339915", "@numtexte": "67-821", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGITEXT000006078205", "#text": "Décret n°91-1107 du 23 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000343869", "@nortexte": "TEFF9104016D", "@numtexte": "91-1107", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-23" }, { "@id": "LEGIARTI000006659013", "@num": "1", "#text": "Loi n°2004-391 du 4 mai 2004 - art. 1 () JORF 5 mai 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce. - art. L221-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223288", "@num": "L223-35", "#text": "Code de commerce. - art. L223-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904407", "@num": "L6352-10", "#text": "Code du travail - art. L6352-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904403", "@num": "L6352-6", "#text": "Code du travail - art. L6352-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904404", "@num": "L6352-7", "#text": "Code du travail - art. L6352-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904406", "@num": "L6352-9", "#text": "Code du travail - art. L6352-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651300", "@num": "L920-12", "#text": "Code du travail - art. L920-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651123", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651135", "@num": "L920-5", "#text": "Code du travail - art. L920-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651140", "@num": "L920-6", "#text": "Code du travail - art. L920-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651294", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508976", "@num": "R923-1", "#text": "Code du travail - art. R923-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811729", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6352-6, L6352-7, L6352-8, L6352-9, L6352-10, R6352-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail annexe", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154419", "@fin": "2005-07-01", "#text": "Chapitre Ier : Des conventions de formation professionnelle.", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139961", "@fin": "2005-07-01", "#text": "Titre II : Des conventions et des contrats de formation professionnelle", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123900", "@fin": "2999-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de la formation professionnelle tout au long de la vie.", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651141", "@fin": "1984-02-25", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651142", "@fin": "1990-07-10", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651143", "@fin": "2004-05-05", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1990-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651144", "@fin": "2005-07-01", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651145", "@fin": "2008-05-01", "@num": "L920-8", "@etat": "ABROGE", "@debut": "2005-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispensateurs de formation qui ont un statut de droit privé doivent établir, chaque année, un bilan, un compte de résultat et une annexe dans des conditions fixées par décret.
\n
Les organismes à activités multiples doivent suivre d'une façon distincte en comptabilité l'activité au titre de la formation professionnelle continue.
\n
Des décrets en Conseil d'Etat pris conformément aux articles L. 221-9 et L. 223-35 du code de commerce et à l'article 27 de la loi n° 84-148 du 1er mars 1984 relative à la prévention et au règlement amiable des difficultés des entreprises peuvent fixer des seuils particuliers aux dispensateurs de formation mentionnés à l'alinéa premier en ce qui concerne l'obligation de désigner un commissaire aux comptes.
\n
Le contrôle des comptes des dispensateurs de formation de droit privé constitués en groupement d'intérêt économique doit être exercé par un commissaire aux comptes, dans les conditions fixées par l'article 10 de l'ordonnance n° 67-821 du 23 septembre 1967 sur les groupements d'intérêt économique, lorsque leur chiffre d'affaires annuel est supérieur à un million de francs hors taxes.
\n
Les dispensateurs de formation dotés d'un statut de droit public tiennent un compte séparé de leur activité en matière de formation professionnelle continue.
" } }, "LEGIARTI000006651145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L920-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2005-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651145", "URL": "article/LEGI/ARTI/00/00/06/65/11/LEGIARTI000006651145.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X920L08AXXAE" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
\n
\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006078205", "#text": "Décret n°91-1107 du 23 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000343869", "@nortexte": "TEFF9104016D", "@numtexte": "91-1107", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-23" }, { "@id": "LEGIARTI000006242601", "@num": "1", "#text": "Ordonnance n°2005-731 du 30 juin 2005 - art. 1 () JORF 1er juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000810450", "@nortexte": "SOCX0500052R", "@numtexte": "2005-731", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-30" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce. - art. L221-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223288", "@num": "L223-35", "#text": "Code de commerce. - art. L223-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006231051", "@num": "L251-12", "#text": "Code de commerce. - art. L251-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235073", "@num": "L612-1", "#text": "Code de commerce. - art. L612-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904407", "@num": "L6352-10", "#text": "Code du travail - art. L6352-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904403", "@num": "L6352-6", "#text": "Code du travail - art. L6352-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904404", "@num": "L6352-7", "#text": "Code du travail - art. L6352-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904406", "@num": "L6352-9", "#text": "Code du travail - art. L6352-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651300", "@num": "L920-12", "#text": "Code du travail - art. L920-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651123", "@num": "L920-4", "#text": "Code du travail - art. L920-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651135", "@num": "L920-5", "#text": "Code du travail - art. L920-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651140", "@num": "L920-6", "#text": "Code du travail - art. L920-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651294", "@num": "L920-7", "#text": "Code du travail - art. L920-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651780", "@num": "L993-2", "#text": "Code du travail - art. L993-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018508976", "@num": "R923-1", "#text": "Code du travail - art. R923-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811729", "@num": "R950-19", "#text": "Code du travail - art. R950-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811217", "@num": "R950-23", "#text": "Code du travail - art. R950-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L6352-6, L6352-7, L6352-8, L6352-9, L6352-10, R6352-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code du travail annexe", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006139971", "@fin": "2008-05-01", "#text": "Titre II : Des droits et des obligations des organismes de formation", "@debut": "2005-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123900", "@fin": "2999-01-01", "#text": "Livre IX : De la formation professionnelle continue dans le cadre de la formation professionnelle tout au long de la vie.", "@debut": "2004-05-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651141", "@fin": "1984-02-25", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651142", "@fin": "1990-07-10", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651143", "@fin": "2004-05-05", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "1990-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651144", "@fin": "2005-07-01", "@num": "L920-8", "@etat": "MODIFIE", "@debut": "2004-05-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006651145", "@fin": "2008-05-01", "@num": "L920-8", "@etat": "ABROGE", "@debut": "2005-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispensateurs de formation qui ont un statut de droit privé doivent établir, chaque année, un bilan, un compte de résultat et une annexe dans des conditions fixées par décret.
\n
Les organismes à activités multiples doivent suivre d'une façon distincte en comptabilité l'activité au titre de la formation professionnelle continue.
\n
Des décrets en Conseil d'Etat pris conformément aux articles L. 221-9 et L. 223-35 du code de commerce et à l'article L. 612-1 du code de commerce peuvent fixer des seuils particuliers aux dispensateurs de formation mentionnés à l'alinéa premier en ce qui concerne l'obligation de désigner un commissaire aux comptes.
\n
Le contrôle des comptes des dispensateurs de formation de droit privé constitués en groupement d'intérêt économique doit être exercé par un commissaire aux comptes, dans les conditions fixées par l'article L. 251-12 du code de commerce lorsque leur chiffre d'affaires annuel est supérieur à un million de francs hors taxes.
\n
Les dispensateurs de formation dotés d'un statut de droit public tiennent un compte séparé de leur activité en matière de formation professionnelle continue.
" } }, "LEGIARTI000006904434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6355-12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904434", "URL": "article/LEGI/ARTI/00/00/06/90/44/LEGIARTI000006904434.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX6355L0120XX0A" } }, "NOTA": { "CONTENU": "
\n
\n
\n

\n
\n

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

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

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

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

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

" } }, "LEGIARTI000038610327": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L223-35", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-21", "DATE_DEBUT": "2019-05-27" } }, "META_COMMUN": { "ID": "LEGIARTI000038610327", "URL": "article/LEGI/ARTI/00/00/38/61/03/LEGIARTI000038610327.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 20 de la loi n° 2019-486 du 22 mai 2019 :

II.-Les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement au 27 mai 2019, lendemain de la publication du décret n° 2019-514 du 24 mai 2019.

III.-Les seuils fixés par les décrets prévus aux articles L. 221-9, L. 223-35, L. 227-9-1, L. 225-218, L. 226-6 et L. 823-2-2 du code de commerce, dans leur rédaction résultant du présent article, sont applicables aux entreprises fiscalement domiciliées dans une collectivité d'outre-mer régie par l'article 73 de la Constitution à compter du 1er janvier 2021

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275910", "@num": "64", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000029321076", "@num": "19", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038610509", "@num": "L223-11", "#text": "Code de commerce - art. L223-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223239", "@num": "L223-29", "#text": "Code de commerce - art. L223-29", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146044", "@fin": "2999-01-01", "#text": "Chapitre III : Des sociétés à responsabilité limitée.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006223288", "@fin": "2019-05-27", "@num": "L223-35", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610327", "@fin": "2019-07-21", "@num": "L223-35", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038838163", "@fin": "2999-01-01", "@num": "L223-35", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les associés peuvent nommer un ou plusieurs commissaires aux comptes dans les conditions prévues à l'article L. 223-29.

Sont tenues de désigner un commissaire aux comptes au moins les sociétés à responsabilité limitée qui dépassent à la clôture d'un exercice social des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant hors taxes de leur chiffre d'affaires ou le nombre moyen de leurs salariés au cours d'un exercice.

Même si ces seuils ne sont pas atteints, la nomination d'un commissaire aux comptes peut être demandée en justice par un ou plusieurs associés représentant au moins le dixième du capital.

Sont également tenues de désigner un commissaire aux comptes les sociétés dont un ou plusieurs associés représentant au moins le quart du capital en font la demande.

" } }, "LEGIARTI000038610332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-21", "DATE_DEBUT": "2019-05-27" } }, "META_COMMUN": { "ID": "LEGIARTI000038610332", "URL": "article/LEGI/ARTI/00/00/38/61/03/LEGIARTI000038610332.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 20 de la loi n° 2019-486 du 22 mai 2019 :

II.-Les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement au 27 mai 2019, lendemain de la publication du décret n° 2019-514 du 24 mai 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006271956", "@num": "17-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 17-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006339917", "@num": "12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000029321076", "@num": "19", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000049216674", "@num": "D221-5", "#text": "Code de commerce - art. D221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222491", "@num": "L221-6", "#text": "Code de commerce - art. L221-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025971282", "@num": "L732-8", "#text": "Code du travail applicable à Mayotte. - art. L732-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146042", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006222519", "@fin": "2019-05-27", "@num": "L221-9", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610332", "@fin": "2019-07-21", "@num": "L221-9", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038799701", "@fin": "2999-01-01", "@num": "L221-9", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les associés peuvent nommer un ou plusieurs commissaires aux comptes dans les formes prévues à l'article L. 221-6.\n

Sont tenues de désigner un commissaire aux comptes au moins les sociétés qui dépassent, à la clôture de l'exercice social, des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant hors taxes de leur chiffre d'affaires ou le nombre moyen de leurs salariés au cours d'un exercice.

Même si ces seuils ne sont pas atteints, la nomination d'un commissaire aux comptes peut être demandée en justice par un associé.

Sont également tenues de désigner un commissaire aux comptes les sociétés dont un ou plusieurs associés représentant au moins le quart du capital en font la demande.

" } }, "LEGIARTI000038610679": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038610679", "URL": "article/LEGI/ARTI/00/00/38/61/06/LEGIARTI000038610679.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000038497690", "@num": "27", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535548", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242751", "@num": "L823-1", "#text": "Code de commerce - art. L823-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244112", "@num": "L936-3", "#text": "Code de commerce - art. L936-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244117", "@num": "L936-4", "#text": "Code de commerce - art. L936-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244895", "@num": "L946-3", "#text": "Code de commerce - art. L946-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244920", "@num": "L946-4", "#text": "Code de commerce - art. L946-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025883370", "@num": "R612-1", "#text": "Code de commerce - art. R612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019981366", "@num": "L612-3", "#text": "Code de commerce. - art. L612-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835603", "@num": "R*221-31", "#text": "Code de l'environnement - art. R*221-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037268946", "@num": "L233-1", "#text": "Code de l'énergie - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281066", "@num": "L313-18-4", "#text": "Code de la construction et de l'habitation. - art. L313-18-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809079", "@num": "L313-8", "#text": "Code de la construction et de l'habitation. - art. L313-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907405", "@num": "R6331-62", "#text": "Code du travail - art. R6331-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148329", "@num": "L213-15", "#text": "Code monétaire et financier - art. L213-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278737", "@num": "L452-2", "#text": "Code monétaire et financier - art. L452-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006589160", "@num": "R221-31", "#text": "Code rural - art. R221-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584318", "@num": "L527-1", "#text": "Code rural - art. L527-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584321", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146191", "@fin": "2999-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133194", "@fin": "2999-01-01", "#text": "TITRE Ier : De la prévention des difficultés des entreprises.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235073", "@fin": "2003-08-02", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235074", "@fin": "2006-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235075", "@fin": "2006-10-06", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235076", "@fin": "2009-04-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148511", "@fin": "2010-04-08", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022233488", "@fin": "2019-05-24", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2010-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610679", "@fin": "2024-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539508", "@fin": "2999-01-01", "@num": "L612-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et, lorsque les conditions définies au deuxième alinéa du I de l'article L. 823-1 sont réunies, un suppléant.

" } }, "LEGIARTI000038799701": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000038799701", "URL": "article/LEGI/ARTI/00/00/38/79/97/LEGIARTI000038799701.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 20 de la loi n° 2019-486 du 22 mai 2019 :

II.-Les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement au 27 mai 2019, lendemain de la publication du décret n° 2019-514 du 24 mai 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006271956", "@num": "17-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 17-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006339917", "@num": "12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000029321076", "@num": "19", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038793700", "@num": "36", "#text": "LOI n°2019-744 du 19 juillet 2019 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000038792157", "@nortexte": "ECOX1920551L", "@numtexte": "2019-744", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-07-19" }, { "@id": "LEGIARTI000049216674", "@num": "D221-5", "#text": "Code de commerce - art. D221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222491", "@num": "L221-6", "#text": "Code de commerce - art. L221-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025971282", "@num": "L732-8", "#text": "Code du travail applicable à Mayotte. - art. L732-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146042", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006222519", "@fin": "2019-05-27", "@num": "L221-9", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610332", "@fin": "2019-07-21", "@num": "L221-9", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038799701", "@fin": "2999-01-01", "@num": "L221-9", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les associés peuvent nommer un ou plusieurs commissaires aux comptes dans les formes prévues à l'article L. 221-6.\n

Même si ces seuils ne sont pas atteints, la nomination d'un commissaire aux comptes peut être demandée en justice par un associé.

Sont également tenues de désigner un commissaire aux comptes, pour un mandat de trois exercices, les sociétés dont un ou plusieurs associés représentant au moins le tiers du capital en font la demande motivée auprès de la société.

" } }, "LEGIARTI000038838163": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L223-35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000038838163", "URL": "article/LEGI/ARTI/00/00/38/83/81/LEGIARTI000038838163.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 20 de la loi n° 2019-486 du 22 mai 2019 :

II.-Les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement au 27 mai 2019, lendemain de la publication du décret n° 2019-514 du 24 mai 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275910", "@num": "64", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000029321076", "@num": "19", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038793700", "@num": "36", "#text": "LOI n° 2019-744 du 19 juillet 2019 - art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000038792157", "@nortexte": "ECOX1920551L", "@numtexte": "2019-744", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-07-19" }, { "@id": "LEGIARTI000038610509", "@num": "L223-11", "#text": "Code de commerce - art. L223-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223239", "@num": "L223-29", "#text": "Code de commerce - art. L223-29", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146044", "@fin": "2999-01-01", "#text": "Chapitre III : Des sociétés à responsabilité limitée.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006223288", "@fin": "2019-05-27", "@num": "L223-35", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610327", "@fin": "2019-07-21", "@num": "L223-35", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038838163", "@fin": "2999-01-01", "@num": "L223-35", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les associés peuvent nommer un ou plusieurs commissaires aux comptes dans les conditions prévues à l'article L. 223-29.

Même si ces seuils ne sont pas atteints, la nomination d'un commissaire aux comptes peut être demandée en justice par un ou plusieurs associés représentant au moins le dixième du capital.

" } }, "LEGIARTI000047450064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000047450064", "URL": "article/LEGI/ARTI/00/00/47/45/00/LEGIARTI000047450064.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 de l'arrêté du 30 mars 2023 (NOR : MTRD2308136A), ces dispositions s'appliquent à compter de l'exercice comptable relatif à l'année 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047448784", "@num": "1", "#text": "Arrêté du 30 mars 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047445379", "@nortexte": "MTRD2308136A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499020", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042165230", "@nor": "MTRD2017636A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 21 juillet 2020 fixant les règles de mise en œuvre de la comptabilité analytique au sein des organismes de formation qui dispensent des formations par apprentissage en application de l'article L. 6231-4 du code du travail", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042165230", "@c_titre_court": "Arrêté du 21 juillet 2020" }, { "@fin": "2999-01-01", "#text": "Arrêté du 21 juillet 2020 fixant les règles de mise en œuvre de la comptabilité analytique au sein des organismes de formation qui dispensent des formations par apprentissage en application de l'article L. 6231-4 du code du travail", "@debut": "2020-07-30", "@id_txt": "LEGITEXT000047448817", "@c_titre_court": "Arrêté du 21 juillet 2020" } ], "@ministere": "Ministère du travail, de l'emploi et de l'insertion", "@date_publi": "2020-07-29", "@date_signature": "2020-07-21", "@num_parution_jo": "0185" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047448831", "@fin": "2023-04-16", "@num": "4", "@etat": "MODIFIE", "@debut": "2020-07-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047450064", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2023-04-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042165240", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les produits et les charges ainsi déterminés par diplôme et titre préparé le sont au titre d'une année civile quelle que soit la date de clôture des comptes de la structure et transmis à France compétences avant le 31 juillet de l'année qui suit l'année civile considérée, selon les modalités prévues dans l'annexe jointe au présent arrêté. Le cas échéant, l'organisme de formation professionnelle concerné établit un bilan comptable intermédiaire au 31 décembre de chaque année.
\n
Lorsque la comptabilité n'est pas tenue par un comptable public :

\n
-l'organisme précité respecte l'obligation de désigner un commissaire aux comptes en application des dispositions des articles L. 6352-8 à L. 6352-9 et dans les conditions des articles R. 6352-19 à R. 6352-21 du code du travail ;
\n
-le commissaire aux comptes de l'organisme ou, à défaut, son expert-comptable établit une attestation relative à la fiabilité des éléments comptables et financiers mentionnés aux articles 1er et 3, qu'il remet à France compétences.

\n
Lorsque la comptabilité est tenue par un comptable public ce dernier, ou, à défaut, le représentant légal de l'organisme, établit une attestation relative à la fiabilité des éléments comptables et financiers mentionnés aux articles 1er et 3 qu'il remet à France compétences.
\n
Le cas échéant, sur demande, France compétences peut solliciter l'organisme concerné afin d'obtenir des précisions sur la détermination des coûts des formations en apprentissage qu'il met en œuvre.
\n
France compétences adresse, chaque année, à l'administration en charge du contrôle de la formation professionnelle, la liste des centres de formation d'apprentis qui ont satisfait aux obligations prévues par le présent arrêté.

" } }, "LEGIARTI000048539508": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048539508", "URL": "article/LEGI/ARTI/00/00/48/53/95/LEGIARTI000048539508.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 32 de l’ordonnance n° 2023-1142, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301543", "@num": "27", "#text": "Loi n°84-148 du 1 mars 1984 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006356017", "@num": "22", "#text": "Décret n°85-295 du 1 mars 1985 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516041", "@numtexte": "85-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "LEGIARTI000006393253", "@num": "2", "#text": "Arrêté du 23 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000340276", "@nortexte": "AGRP8702096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000028252660", "@num": "8", "#text": "Décret n°2005-212 du 2 mars 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000604886", "@nortexte": "SOCU0510093D", "@numtexte": "2005-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-02" }, { "@id": "LEGIARTI000006290095", "@num": "44", "#text": "Décret n°2005-1677 du 28 décembre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812016", "@nortexte": "JUSC0520842D", "@numtexte": "2005-1677", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000019637304", "@num": "4", "#text": "Arrêté du 11 mai 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000021678310", "#text": "Arrêté du 29 décembre 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560828", "@nortexte": "DEVU0930523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-29" }, { "@id": "LEGITEXT000022448472", "#text": "Arrêté du 6 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447263", "@nortexte": "DEVU1008891A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-06" }, { "@id": "LEGITEXT000028282738", "#text": "Décret n°2013-1121\n du 4 décembre 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028279710", "@nortexte": "DEVR1323972D", "@numtexte": "2013-1121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048520334", "@num": "31", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535548", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244112", "@num": "L936-3", "#text": "Code de commerce - art. L936-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244117", "@num": "L936-4", "#text": "Code de commerce - art. L936-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244895", "@num": "L946-3", "#text": "Code de commerce - art. L946-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244920", "@num": "L946-4", "#text": "Code de commerce - art. L946-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025883370", "@num": "R612-1", "#text": "Code de commerce - art. R612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019981366", "@num": "L612-3", "#text": "Code de commerce. - art. L612-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835603", "@num": "R*221-31", "#text": "Code de l'environnement - art. R*221-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037268946", "@num": "L233-1", "#text": "Code de l'énergie - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281066", "@num": "L313-18-4", "#text": "Code de la construction et de l'habitation. - art. L313-18-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809079", "@num": "L313-8", "#text": "Code de la construction et de l'habitation. - art. L313-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904405", "@num": "L6352-8", "#text": "Code du travail - art. L6352-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651145", "@num": "L920-8", "#text": "Code du travail - art. L920-8 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907405", "@num": "R6331-62", "#text": "Code du travail - art. R6331-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148329", "@num": "L213-15", "#text": "Code monétaire et financier - art. L213-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278737", "@num": "L452-2", "#text": "Code monétaire et financier - art. L452-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006589160", "@num": "R221-31", "#text": "Code rural - art. R221-31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584318", "@num": "L527-1", "#text": "Code rural - art. L527-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539738", "@num": "L527-1-1", "#text": "Code rural et de la pêche maritime - art. L527-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146191", "@fin": "2999-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133194", "@fin": "2999-01-01", "#text": "TITRE Ier : De la prévention des difficultés des entreprises.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235073", "@fin": "2003-08-02", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235074", "@fin": "2006-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235075", "@fin": "2006-10-06", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235076", "@fin": "2009-04-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148511", "@fin": "2010-04-08", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022233488", "@fin": "2019-05-24", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2010-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610679", "@fin": "2024-01-01", "@num": "L612-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539508", "@fin": "2999-01-01", "@num": "L612-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces personnes morales sont tenues de nommer au moins un commissaire aux comptes et, lorsque les conditions définies au troisième alinéa du I de l'article L. 821-40 sont réunies, un suppléant.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006235073", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006235074", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038610679", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038838163", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038799701", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651143", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006651144", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006651145", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006235075", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022233488", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020148511", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651141", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006651142", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006904434", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006223288", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038610327", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048539508", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006222519", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047450064", "cible": false, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006235076", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038610332", "cible": true, "cidtexte": "LEGITEXT000006072050", "id": "LEGIARTI000006904405", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000465978": { "SM": { "CONTENU": "Application de l'article 38 de la Constitution, de la loi n° 2006-1770 du 30 décembre 2006 pour le développement de la participation et de l'actionnariat salarié et portant diverses dispositions d'ordre économique et social, notamment son article 57.Modification du code de l'action sociale et des familles, du code de l'éducation, du code minier, du code rural, du code de la sécurité sociale, du code du sport, du code du travail applicable à Mayotte.Sont abrogées, sous réserve de l'article 13, les dispositions de la partie législative du code du travail dans sa rédaction issue de la loi n° 73-4 du 2 janvier 1973 relative au code du travail ainsi que des textes qui l'ont complétée ou modifiée.Sont abrogées les dispositions suivantes :- L'article 1 de l'ordonnance n° 84 du 16 août 1892 sur les jours fériés applicable aux départements du Bas-Rhin, du Haut-Rhin et de la Moselle ;- Les articles 1, 1-1, 4, 5, 8 (al. 2), 10 et 11 de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles ;- Les articles 19 (al. 1 à 5, al. 9), 21, 22, 23 24 et 28 de l'ordonnance n° 67-830 du 27 septembre 1967 relative à l'aménagement des conditions de travail en ce qui concerne le régime des conventions collectives, le travail des jeunes et les titres restaurant ;- L'article 64 (I) de la loi de finances pour 1975 n° 74-1129 du 30 décembre 1974 ;- Les articles 1er, 2, 3, 4 et 5 de la loi n° 76-463 du 31 mai 1976 relative à l'accession à la propriété ;- La loi n° 78-49 du 19 janvier 1978 relative à la mensualisation et à la procédure conventionnelle ;- L'article 26 de l'ordonnance n° 82-41 du 16 janvier 1982 relative à la durée du travail et aux congés payés ;- L'article 5 (al. 1 à 3 du II) de la loi n° 82-600 du 13 juillet 1982 relative à l'indemnisation des victimes de catastrophes naturelles ;- L'article 93 (al. 1) de la loi n° 82-652 du 29 juillet 1982 relative à la communication audiovisuelle ;- Les articles 1er à 4 de la loi n° 82-684 du 4 août 1982 relative à la participation des employeurs au financement des transports publics urbains et des chèques- transports ;- Les articles 1 à 4 de la loi n° 82-939 du 4 novembre 1982 relative à la contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi ;- Les articles 29 et 30 de la loi n° 83-675 du 26 juillet 1983 relative à la démocratisation du secteur public ;L'article 18 de la loi n° 87-572 du 23 juillet 1987 modifiant le titre Ier du code du travail et relative à l'apprentissage ;- L'article 9 (V) de la loi n° 98-657 du 29 juillet 1998 relative à la lutte contre les exclusions ;- L'article 8 de la loi n° 99-944 du 15 novembre 1999 relative au pacte civil de solidarité ;- L'article 30 (II) de la loi n° 2000-37 du 19 janvier 2000 relative à la réduction négociée du temps de travail ;- L'article 1 de la loi n° 2005-296 du 31 mars 2005 portant réforme de l'organisation du temps de travail dans l'entreprise ;- L'article 20 de la loi n° 2005-843 du 26 juillet 2005 portant diverses mesures de transposition du droit communautaire à la fonction publique ;- L'article 96 (VIII) de la loi n° 2005-882 du 2 août 2005 en faveur des petites et moyennes entreprises ;- Les articles 1, 2 et 3 de l'ordonnance n° 2005-893 du 2 août 2005 relative au contrat de travail « nouvelles embauches »." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006911833", "@num": "1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000006911870", "@num": "1-1", "#text": "Ordonnance n°45-2339 du 13 octobre 1945 - art. 1-1 (AbD)", 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"@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000331463", "#text": "Loi n°76-463 du 31 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656230", "@num": "1", "#text": "Loi n°76-463 du 31 mai 1976 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656231", "@num": "2", "#text": "Loi n°76-463 du 31 mai 1976 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-31" }, { "@id": "LEGIARTI000006656232", "@num": "3", "#text": "Loi n°76-463 du 31 mai 1976 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331463", "@numtexte": "76-463", "@typelien": 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"cible", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000889135", "#text": "Ordonnance n°82-41 du 16 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000889135", "@numtexte": "82-41", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-16" }, { "@id": "LEGIARTI000006273980", "@num": "5", "#text": "Loi n°82-600 du 13 juillet 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000691989", "#text": "Loi n°82-600 du 13 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691989", "@numtexte": "82-600", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-13" }, { "@id": "JORFTEXT000000880222", "#text": "Loi n°82-652 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880222", "@numtexte": "82-652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338622", "@num": "2", "#text": "Loi n°82-684 du 4 août 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338623", "@num": "3", "#text": "Loi n°82-684 du 4 août 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338624", "@num": "4", "#text": "Loi n°82-684 du 4 août 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000880224", "#text": "Loi n°82-684 du 4 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656105", "@num": "1", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656109", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656111", "@num": "3", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "LEGIARTI000006656114", "@num": "4", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 4 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320196", "#text": "Loi n° 83-675 du 26 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300180", "@num": "29", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 29 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006300183", "@num": "30", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671241", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021367575", "@num": "18", "#text": "Décret n°88-145 du 15 février 1988 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367624", "@num": "32-4", "#text": "Décret n°88-145 du 15 février 1988 - art. 32-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000021367651", "@num": "41", "#text": "Décret n°88-145 du 15 février 1988 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006657896", "@num": "9", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006284616", "@num": "8", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 8 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000761717", "#text": "Loi n°99-944 du 15 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000398162", "#text": "LOI n° 2000-37 du 19 janvier 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000006658123", "@num": "30", "#text": "Loi n°2000-37 du 19 janvier 2000 - art. 30 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398162", "@nortexte": "MESX9900090L", "@numtexte": "2000-37", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2000-01-19" }, { "@id": "LEGIARTI000023280425", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000023280682", "@num": "8-5", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000017887030", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006239768", "@num": "1", "#text": "Loi n°2005-296 du 31 mars 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000810155", "#text": "Loi n°2005-296 du 31 mars 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000810155", "@nortexte": "MRTX0508094L", "@numtexte": "2005-296", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-03-31" }, { "@id": "JORFTEXT000000265767", "#text": "Loi n° 2005-843 du 26 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006398853", "@num": "20", "#text": "Loi n°2005-843 du 26 juillet 2005 - art. 20 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265767", "@nortexte": "FPPX0400293L", "@numtexte": "2005-843", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000452052", "#text": "Loi n° 2005-882 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006523167", "@num": "96", "#text": "Loi n°2005-882 du 2 août 2005 - art. 96 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243442", "@num": "1", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243443", "@num": "2", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 2 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006243444", "@num": "3", "#text": "Ordonnance n°2005-893 du 2 août 2005 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000632473", "#text": "Ordonnance n°2005-893 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632473", "@nortexte": "SOCX0500188R", "@numtexte": "2005-893", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-08-02" }, { "@id": "JORFTEXT000000458333", "#text": "LOI n° 2006-1770 du 30 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000017887023", "@num": "18", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000278649", "#text": "LOI2007-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "JORFTEXT000000524023", "#text": "LOI2007-1598", "@sens": "cible", "@cidtexte": "JORFTEXT000000524023", "@nortexte": "JUSX0751922L", "@numtexte": "2007-1598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-11-13" }, { "@id": "JORFARTI000017727146", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726636", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017726681", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730901", "@num": "112", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730709", "@num": "16", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000017730719", "@num": "22", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "JORFARTI000017727249", "@num": "12", "#text": "LOI n°2007-1787 du 20 décembre 2007 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000017856496", "@num": "127", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856498", "@num": "128", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 128 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856502", "@num": "130", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856506", "@num": "132", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856513", "@num": "134", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856353", "@num": "54", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017854153", "@num": "134", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 134, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017853847", "@num": "54", "#text": "LOI n°2007-1822 du 24 décembre 2007 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "JORFARTI000017942315", "#text": "Décision n°2007-561 DC du 17 janvier 2008 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942314", "@nortexte": "CSCL0811205S", "@numtexte": "2007-561 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2008-01-17" }, { "@id": "LEGIARTI000017961470", "@num": "1", "#text": "LOI n°2008-67\n du 21 janvier 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017942036", "@num": "1", "#text": "LOI n°2008-67 du 21 janvier 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942034", "@nortexte": "MTSX0700051L", "@numtexte": "2008-67", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-21" }, { "@id": "JORFARTI000017958091", "#text": "Observations du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017958090", "@nortexte": "CSCL0811186X", "@typelien": "CITATION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000017942354", "#text": "Saisine du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017942353", "@nortexte": "CSCL0711156X", "@typelien": "CITATION", "@naturetexte": "SAISINE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121829", "@num": "12", "#text": "LOI n°2008-89 du 30 janvier 2008 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018038445", "@nortexte": "MTSX0760738L", "@numtexte": "2008-89", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-01-30" }, { "@id": "JORFARTI000018117879", "@num": "13", "#text": "LOI n°2008-126 du 13 février 2008 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117946", "@num": "16", "#text": "LOI n°2008-126 du 13 février 2008 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "JORFARTI000018117956", "@num": "17", "#text": "LOI n°2008-126 du 13 février 2008 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "LEGITEXT000018200148", "#text": "Ordonnance n°2008-205\n du 27 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFTEXT000018197750", "#text": "Ordonnance n°2008-205 du 27 février 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197750", "@nortexte": "MTSX0802348R", "@numtexte": "2008-205", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-02-27" }, { "@id": "JORFARTI000018197731", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018197730", "@nortexte": "MTSX0802348P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000018254380", "#text": "Décret n°2008-243 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018551882", "#text": "Décret n°2008-243 du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254380", "@nortexte": "MTSX0802347D", "@numtexte": "2008-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGITEXT000018255654", "#text": "Décret n°2008-244\n du 7 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "JORFTEXT000018254394", "#text": "Décret n°2008-244 du 7 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018254394", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559060", "@num": "4", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557016", "@num": "1", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018557562", "@num": "4", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018559627", "@num": "3", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018556563", "@num": "3", "#text": "Décret n°2008-295 du 1er avril 2008 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFARTI000018656006", "@num": "unique", "#text": "LOI n°2008-350 du 16 avril 2008 - art. unique., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656005", "@nortexte": "MTSX0803219L", "@numtexte": "2008-350", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "JORFARTI000018656010", "@num": "1", "#text": "LOI n°2008-351 du 16 avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018656009", "@nortexte": "MTSX0807748L", "@numtexte": "2008-351", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-04-16" }, { "@id": "LEGITEXT000019200131", "#text": "Ordonnance n°2008-697 \n du 11 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000019198853", "#text": "Ordonnance n°2008-697 du 11 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019198853", "@nortexte": "IOCX0811847R", "@numtexte": "2008-697", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-07-11" }, { "@id": "JORFARTI000019724000", "#text": "Avis du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019723997", "@nortexte": "PRMX0803093V", "@typelien": "CITATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000019907088", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019907087", "@nortexte": "MENJ0824150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000021446832", "#text": "Rapport du - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021446831", "@nortexte": "IOCB0919573P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000024389102", "@num": "1", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFARTI000024389049", "#text": "Décision n°2011-148/154 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389048", "@nortexte": "CSCX1120532S", "@numtexte": "2011-148/154 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "KALIARTI000026976430", "@num": "1er", "#text": "Avenant n° 70 du 11 juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976428", "@nortexte": "AGRS1297191M", "@numtexte": "70", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-11" }, { "@id": "KALIARTI000026976393", "@num": "1er", "#text": "Avenant n° 76 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976391", "@nortexte": "AGRS1297192M", "@numtexte": "76", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "JORFARTI000030960485", "#text": "DÉCISION n°2015-479 QPC du 31 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030960484", "@nortexte": "CSCX1518919S", "@numtexte": "2015-479 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000031085266", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000030987309", "@num": "1", "#text": "ARRÊTÉ du 24 juillet 2015 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030987304", "@nortexte": "AFSS1518266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-24" }, { "@id": "JORFARTI000031502615", "#text": "DÉCISION n°2015-497 QPC du 20 novembre 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031502614", "@nortexte": "CSCX1528320S", "@numtexte": "2015-497 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-11-20" }, { "@id": "JORFARTI000032149485", "#text": "Décision n°2015-523 QPC du 2 mars 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032149484", "@nortexte": "CSCX1606319S", "@numtexte": "2015-523 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-03-02" }, { "@id": "JORFARTI000033242367", "@num": "1", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000033242351", "#text": "Décision n°2016-582 QPC du 13 octobre 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033242350", "@nortexte": "CSCX1629610S", "@numtexte": "2016-582 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000037376456", "#text": "Décision n°2018-729 QPC du 7 septembre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037376455", "@nortexte": "CSCX1824355S", "@numtexte": "2018-729 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-09-07" }, { "@id": "LEGIARTI000044827943", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000044740312", "@num": "3", "#text": "Décret n°2021-1910 du 30 décembre 2021 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000044740106", "@nortexte": "MENJ2133691D", "@numtexte": "2021-1910", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000049010829", "@num": "1", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "JORFARTI000049010815", "#text": "Décision n°2023-1077 QPC du 24 janvier 2024 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000049010814", "@nortexte": "CSCX2402359S", "@numtexte": "2023-1077 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2024-01-24" }, { "@id": "KALIARTI000026976315", "@num": "1er", "#text": "Avenant n° 159 du 1er juin 2012 - art. 1er (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000026976309", "@nortexte": "AGRS1297190M", "@numtexte": "159", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2012-06-01" }, { "@id": "LEGIARTI000006797849", "@num": "L421-1", "#text": "Code de l'action sociale et des familles - art. L421-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797853", "@num": "L421-2", "#text": "Code de l'action sociale et des familles - art. L421-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797890", "@num": "L422-1", "#text": "Code de l'action sociale et des familles - art. L422-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797900", "@num": "L422-4", "#text": "Code de l'action sociale et des familles - art. L422-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798025", "@num": "L423-1", "#text": "Code de l'action sociale et des familles - art. L423-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798036", "@num": "L423-10", "#text": "Code de l'action sociale et des familles - art. L423-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798037", "@num": "L423-11", "#text": "Code de l'action sociale et des familles - art. L423-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798038", "@num": "L423-12", "#text": "Code de l'action sociale et des familles - art. L423-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798040", "@num": "L423-13", "#text": "Code de l'action sociale et des familles - art. L423-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798041", "@num": "L423-14", "#text": "Code de l'action sociale et des familles - art. L423-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798042", "@num": "L423-15", "#text": "Code de l'action sociale et des familles - art. L423-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798043", "@num": "L423-16", "#text": "Code de l'action sociale et des familles - art. L423-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798044", "@num": "L423-17", "#text": "Code de l'action sociale et des familles - art. L423-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798045", "@num": "L423-18", "#text": "Code de l'action sociale et des familles - art. L423-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798047", "@num": "L423-19", "#text": "Code de l'action sociale et des familles - art. L423-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798026", "@num": "L423-2", "#text": "Code de l'action sociale et des familles - art. L423-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798048", "@num": "L423-20", "#text": "Code de l'action sociale et des familles - art. L423-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798049", "@num": "L423-21", "#text": "Code de l'action sociale et des familles - art. L423-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798050", "@num": "L423-22", "#text": "Code de l'action sociale et des familles - art. L423-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798051", "@num": "L423-23", "#text": "Code de l'action sociale et des familles - art. L423-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798052", "@num": "L423-24", "#text": "Code de l'action sociale et des familles - art. L423-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798053", "@num": "L423-25", "#text": "Code de l'action sociale et des familles - art. 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Article L6352-8 AUTONOME VIGUEUR, en vigueur depuis le 01/05/2008 (Code du travail)