{ "article": { "LEGIARTI000018621065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 AJ", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018621065", "URL": "article/LEGI/ARTI/00/00/18/62/10/LEGIARTI000018621065.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles R. 123-3 et R. 123-4 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559053", "@num": "2", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000043271719", "@num": "33", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000006255837", "@num": "R123-3", "#text": "Code de commerce - art. R123-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182211", "@num": "371 AL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AL (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133679", "@fin": "2023-01-01", "#text": "Chapitre I ter : Centre de formalités des entreprises", "@debut": "1981-03-21" }, { "@id": "LEGISCTA000046074324", "@fin": "2999-01-01", "#text": "Chapitre Ier ter : contrôle et validation des données des entreprises étrangères sans établissement en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295091", "@fin": "1999-03-31", "@num": "371 AJ", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295092", "@fin": "2002-03-31", "@num": "371 AJ", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295093", "@fin": "2006-01-01", "@num": "371 AJ", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295094", "@fin": "2008-04-03", "@num": "371 AJ", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621065", "@fin": "2023-01-01", "@num": "371 AJ", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046074313", "@fin": "2999-01-01", "@num": "371 AJ", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes chargés de la création et de la gestion des centres de formalités des entreprises ainsi que la répartition des compétences entre les centres sont définis conformément aux articles R. 123-3 et R. 123-4 du code de commerce.

" } }, "LEGIARTI000006255837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006255837", "URL": "article/LEGI/ARTI/00/00/06/25/58/LEGIARTI000006255837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R003AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. A123-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833144", "@num": "A123-4", "#text": "Code de commerce - art. A123-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021926763", "@num": "R123-1", "#text": "Code de commerce - art. R123-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041603975", "@num": "R123-30-3", "#text": "Code de commerce - art. R123-30-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292204", "@num": "R123-6", "#text": "Code de commerce - art. R123-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048010288", "@num": "R961-1", "#text": "Code de commerce - art. R961-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046074059", "@num": "R971-1", "#text": "Code de commerce - art. R971-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987608", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078901", "@num": "D311-25", "#text": "Code rural et de la pêche maritime - art. D311-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078895", "@num": "D311-27", "#text": "Code rural et de la pêche maritime - art. D311-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043309207", "@num": "D311-9", "#text": "Code rural et de la pêche maritime - art. D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie créent et gèrent les centres de formalités des entreprises compétents pour :
\n
a) Les commerçants ;
\n
b) Les sociétés commerciales.
\n
2° Les chambres de métiers et de l'artisanat créent et gèrent les centres compétents pour les personnes physiques et les sociétés assujetties à l'immatriculation au répertoire des métiers, à l'exclusion de celles mentionnées au 3°.
\n
3° La chambre nationale de la batellerie artisanale crée et gère le centre compétent pour les personnes physiques et les sociétés assujetties à l'immatriculation au registre des entreprises de la batellerie artisanale.
\n
4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :
\n
a) Les sociétés civiles et autres que commerciales ;
\n
b) Les sociétés d'exercice libéral ;
\n
c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°, 2° et 3° ;
\n
d) Les établissements publics industriels et commerciaux ;
\n
e) Les agents commerciaux ;
\n
f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.
\n
5° Les unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales (URSSAF) ou les caisses générales de sécurité sociale créent et gèrent les centres compétents pour :
\n
a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;
\n
b) Les employeurs dont les entreprises ne sont pas immatriculées au registre du commerce et des sociétés, au répertoire des métiers ou au registre des entreprises de la batellerie artisanale, et qui ne relèvent pas des centres mentionnés au 6°.
\n
6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.
\n
7° Les centres des impôts créent et gèrent les centres compétents pour les personnes suivantes dès lors qu'elles exercent leur activité à titre de profession habituelle, qu'elles ne relèvent pas des dispositions des 1° à 6° et qu'elles n'ont pas d'autres obligations déclaratives que statistiques et fiscales :
\n
a) Les assujettis à la taxe sur la valeur ajoutée ;
\n
b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;
\n
c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;
\n
d) Les redevables de l'impôt sur les sociétés.
" } }, "LEGIARTI000018559053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018559053", "URL": "article/LEGI/ARTI/00/00/18/55/90/LEGIARTI000018559053.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296279", "@num": "383 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296284", "@num": "383 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296290", "@num": "383 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis C (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293975", "@num": "100", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 100 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295311", "@num": "140 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294117", "@num": "140 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621174", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621170", "@num": "144", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621165", "@num": "161", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 161 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621160", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621155", "@num": "163", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294180", "@num": "163 quindecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294182", "@num": "163 quindecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621151", "@num": "171 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621145", "@num": "171 AQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621140", "@num": "171 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AR (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621136", "@num": "171 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AX (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621128", "@num": "193", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 193 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621121", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621116", "@num": "202 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621107", "@num": "206", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621103", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621096", "@num": "242-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293694", "@num": "26", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 26 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621094", "@num": "272", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 272 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293696", "@num": "28", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 28 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621087", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293697", "@num": "29", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 29 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295710", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295678", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294799", "@num": "305 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295681", "@num": "305 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294802", "@num": "305 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294804", "@num": "305 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294805", "@num": "305 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294796", "@num": "305-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305-0 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294797", "@num": "305-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305-0 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294798", "@num": "305-0 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305-0 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621083", "@num": "310-00 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310-00 H ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621078", "@num": "317 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621074", "@num": "371 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621068", "@num": "371 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AI (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621061", "@num": "371 AK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621056", "@num": "371 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621053", "@num": "371 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621050", "@num": "371 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AN (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621047", "@num": "371 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AO (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621043", "@num": "371 AP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621040", "@num": "371 AQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621031", "@num": "371 AQ bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621028", "@num": "371 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AR (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621025", "@num": "371 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621071", "@num": "371 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621035", "@num": "371-0 AQ bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371-0 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621015", "@num": "396 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis A (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621189", "@num": "74 S septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621194", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621199", "@num": "74-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621184", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621179", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018557013", "@nor": "ECEL0804930D", "@num": "2008-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018557013", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2008-04-03", "@id_txt": "LEGITEXT000018559048", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-04-02", "@date_signature": "2008-04-01", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018559053", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018557355", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2.
\nArt. 26, Art. 27, Art. 28, Art. 29, Art. 100, Art. 102 H, Art. 140 A, Art. 140 B, Art. 163 quindecies A, Art. 163 quindecies B, Art. 305-0, Art. 305-0 bis, Art. 305-0 ter, Art. 305, Art. 305 A, Art. 305 B, Art. 305 C, Art. 305 G, Art. 305 H, Art. 305 I, Art. 74-0 G, Art. 74 S ter, Art. 74 S septies, Art. 81 bis, Art. 82, Art. 143, Art. 144, Art. 161, Art. 162, Art. 163, Art. 171 AL, Art. 171 AQ, Art. 171 AR, Art. 171 AS, Art. 171 AX, Art. 193, Art. 202 A, Art. 202 C, Art. 206, Art. 210, Art. 242-0 H, Art. 272, Art. 289, Art. 310-00 H ter, Art. 317 B, Art. 371 A, Art. 371 M, Art. 371 AI, Art. 371 AJ, Art. 371 AK, Art. 371 AL, Art. 371 AM, Art. 371 AN, Art. 371 AO, Art. 371 AP, Art. 371 AQ, Art. 371-0 AQ bis, Art. 371 AQ bis, Art. 371 AR, Art. 371 AS, Art. 383 bis A, Art. 383 bis B, Art. 383 bis C, Art. 396 bis A\n
\n

\n
" } }, "LEGIARTI000020055506": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-04", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020055506", "URL": "article/LEGI/ARTI/00/00/20/05/55/LEGIARTI000020055506.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006513382", "@num": "19", "#text": "Loi n°96-603 du 5 juillet 1996 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000020050607", "@num": "3", "#text": "Décret n°2008-1488\n du 30 décembre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000020017254", "@nortexte": "JUSC0826470D", "@numtexte": "2008-1488", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. 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D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie créent et gèrent les centres de formalités des entreprises compétents pour :

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a) Les commerçants ;

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b) Les sociétés commerciales.

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2° Les chambres de métiers et de l'artisanat créent et gèrent les centres compétents pour les personnes physiques et les sociétés assujetties à l'immatriculation au répertoire des métiers et pour les personnes physiques bénéficiant de la dispense d'immatriculation prévue au V de l'article 19 de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat, à l'exclusion des personnes mentionnées au 3° du présent article.

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3° La chambre nationale de la batellerie artisanale crée et gère le centre compétent pour les personnes physiques et les sociétés assujetties à l'immatriculation au registre des entreprises de la batellerie artisanale.

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4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

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a) Les sociétés civiles et autres que commerciales ;

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b) Les sociétés d'exercice libéral ;

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c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°, 2° et 3° ;

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d) Les établissements publics industriels et commerciaux ;

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e) Les agents commerciaux ;

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f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

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5° Les unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales (URSSAF) ou les caisses générales de sécurité sociale créent et gèrent les centres compétents pour :

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a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

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b) Les employeurs dont les entreprises ne sont pas immatriculées au registre du commerce et des sociétés, au répertoire des métiers ou au registre des entreprises de la batellerie artisanale, et qui ne relèvent pas des centres mentionnés au 6°.

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6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

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7° Les centres des impôts créent et gèrent les centres compétents pour les personnes suivantes dès lors qu'elles exercent leur activité à titre de profession habituelle, qu'elles ne relèvent pas des dispositions des 1° à 6° et qu'elles n'ont pas d'autres obligations déclaratives que statistiques et fiscales :

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a) Les assujettis à la taxe sur la valeur ajoutée ;

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b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

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c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

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d) Les redevables de l'impôt sur les sociétés.

Les déclarations d'activité des personnes bénéficiant de la dispense d'immatriculation au registre du commerce et des sociétés ou au répertoire des métiers, prévue à l'article L. 123-1-1 ou au V de l'article 19 de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat, sont recueillies par les centres de formalités des entreprises mentionnés, respectivement, au 1° et au 2° du présent article. Lorsqu'elles sont effectuées par voie électronique, ces déclarations peuvent également être recueillies par les centres de formalités des entreprises mentionnés au 5. Elles sont alors transmises pour information, dans des conditions fixées par arrêté du ministre chargé du commerce et de l'artisanat, aux centres de formalités des entreprises mentionnés aux 1° et 2° pour les personnes relevant de leur compétence.

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" } }, "LEGIARTI000021926771": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-14", "DATE_DEBUT": "2010-03-04" } }, "META_COMMUN": { "ID": "LEGIARTI000021926771", "URL": "article/LEGI/ARTI/00/00/21/92/67/LEGIARTI000021926771.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2010-210 du 1er mars 2010 article 25 : Les dispositions du présent décret visant à intégrer les demandes d'autorisation dans le dossier unique présenté aux centres de formalités des entreprises pour les activités entrant dans le champ d'application de la directive 2006/123/CE du Parlement européen et du Conseil du 12 décembre 2006 relative aux services dans le marché intérieur entrent en vigueur selon des échéances fixées par arrêté du ministre chargé de l'économie et au plus tard le 31 décembre 2011.

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R971-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987608", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078901", "@num": "D311-25", "#text": "Code rural et de la pêche maritime - art. 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L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°, 2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

7° Les services des impôts créent et gèrent les centres compétents pour les personnes suivantes dès lors qu'elles exercent leur activité à titre de profession habituelle, qu'elles ne relèvent pas des dispositions des 1° à 6° et qu'elles n'ont pas d'autres obligations déclaratives que statistiques et fiscales :

a) Les assujettis à la taxe sur la valeur ajoutée ;

b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

d) Les redevables de l'impôt sur les sociétés.

Les déclarations des personnes bénéficiant de la dispense d'immatriculation au registre du commerce et des sociétés prévue à l'article L. 123-1-1 ainsi que les déclarations des personnes physiques exerçant une activité artisanale et ayant opté pour le régime prévu à l'article L. 133-6-8 du code de la sécurité sociale sont recueillies par les centres de formalités des entreprises mentionnés respectivement au 1° et au 2° du présent article. Lorsqu'elles sont effectuées par voie électronique, ces déclarations peuvent également être recueillies par les centres de formalités des entreprises mentionnés au 5. Elles sont alors transmises aux centres de formalités des entreprises compétents mentionnés aux 1° et 2° aux fins d'information ainsi que, le cas échéant, aux fins d'immatriculation au répertoire des métiers sans formalité additionnelle.

Les personnes souhaitant exercer ou exerçant une activité de restauration à titre principal relèvent des centres de formalités des entreprises gérés par les chambres de commerce et d'industrie mentionnés au 1°.

" } }, "LEGIARTI000023099033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000023099033", "URL": "article/LEGI/ARTI/00/00/23/09/90/LEGIARTI000023099033.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006513382", "@num": "19", "#text": "LOI n° 96-603 du 5 juillet 1996 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000023050092", "@num": "25", "#text": "Décret n°2010-1356\n du 11 novembre 2010 - art. 25 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023036503", "@nortexte": "ECEI1025460D", "@numtexte": "2010-1356", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-11" }, { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. A123-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833144", "@num": "A123-4", "#text": "Code de commerce - art. A123-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288703", "@num": "L123-1-1", "#text": "Code de commerce - art. L123-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021926763", "@num": "R123-1", "#text": "Code de commerce - art. 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R971-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987608", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078901", "@num": "D311-25", "#text": "Code rural et de la pêche maritime - art. D311-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078895", "@num": "D311-27", "#text": "Code rural et de la pêche maritime - art. D311-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043309207", "@num": "D311-9", "#text": "Code rural et de la pêche maritime - art. D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. 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1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

2° Les chambres de métiers et de l'artisanat de région créent et gèrent les centres compétents pour les personnes physiques et les sociétés assujetties à l'immatriculation au répertoire des métiers et pour les personnes physiques bénéficiant de la dispense d'immatriculation prévue au V de l'article 19 de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat, à l'exclusion des personnes mentionnées au 3° du présent article.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°,2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

a) Les assujettis à la taxe sur la valeur ajoutée ;

b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

d) Les redevables de l'impôt sur les sociétés.

" } }, "LEGIARTI000023379373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-12-19", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023379373", "URL": "article/LEGI/ARTI/00/00/23/37/93/LEGIARTI000023379373.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006513382", "@num": "19", "#text": "LOI n° 96-603 du 5 juillet 1996 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000023153471", "@num": "87", "#text": "Décret n°2010-1463\r\n du 1er décembre 2010 - art. 87 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023152806", "@nortexte": "EFII1027014D", "@numtexte": "2010-1463", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-01" }, { "@id": "LEGIARTI000023361964", "@num": "2", "#text": "Décret n°2010-1706\n du 29 décembre 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023333026", "@nortexte": "JUSC1027177D", "@numtexte": "2010-1706", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. A123-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833144", "@num": "A123-4", "#text": "Code de commerce - art. A123-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019288703", "@num": "L123-1-1", "#text": "Code de commerce - art. L123-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021926763", "@num": "R123-1", "#text": "Code de commerce - art. R123-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041603975", "@num": "R123-30-3", "#text": "Code de commerce - art. R123-30-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292204", "@num": "R123-6", "#text": "Code de commerce - art. R123-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048010288", "@num": "R961-1", "#text": "Code de commerce - art. R961-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046074059", "@num": "R971-1", "#text": "Code de commerce - art. R971-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987608", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078901", "@num": "D311-25", "#text": "Code rural et de la pêche maritime - art. D311-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078895", "@num": "D311-27", "#text": "Code rural et de la pêche maritime - art. D311-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043309207", "@num": "D311-9", "#text": "Code rural et de la pêche maritime - art. D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019285616", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°,2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

a) Les assujettis à la taxe sur la valeur ajoutée ;

b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

d) Les redevables de l'impôt sur les sociétés.

La compétence des centres de formalités des entreprises des services des impôts pour les activités exercées par les assujettis ou les redevables susmentionnés peut être transférée aux organismes mentionnés aux 1° à 6° par convention conclue entre le directeur général des finances publiques et le représentant de la personne morale placée à la tête du réseau des organismes destinataires de ce transfert. Cette convention est approuvée par arrêté conjoint du ministre chargé du budget et du ministre assurant la tutelle des organismes destinataires de ce transfert.

" } }, "LEGIARTI000024182211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 AL", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024182211", "URL": "article/LEGI/ARTI/00/00/24/18/22/LEGIARTI000024182211.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles R. 123-6 et R. 123-7 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154178", "@num": "2", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000043271719", "@num": "33", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000006255886", "@num": "R123-6", "#text": "Code de commerce - art. R123-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006255891", "@num": "R123-7", "#text": "Code de commerce - art. R123-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642312", "@num": "344 M", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133679", "@fin": "2023-01-01", "#text": "Chapitre I ter : Centre de formalités des entreprises", "@debut": "1981-03-21" }, { "@id": "LEGISCTA000046074324", "@fin": "2999-01-01", "#text": "Chapitre Ier ter : contrôle et validation des données des entreprises étrangères sans établissement en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295097", "@fin": "2002-03-31", "@num": "371 AL", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295098", "@fin": "2008-04-03", "@num": "371 AL", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621056", "@fin": "2011-06-12", "@num": "371 AL", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024182211", "@fin": "2023-01-01", "@num": "371 AL", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Conformément à l'article R. 123-6 du code de commerce, les déclarations et les demandes d'autorisation sont présentées au centre compétent en application de l'article 371 AJ, ou, en cas de pluralité de centres compétents, à l'un d'eux au choix du déclarant.

II. – Le dossier unique est constitué conformément à l'article R. 123-7 du code de commerce et comprend les éléments mentionnés à ce même article.

" } }, "LEGIARTI000030783376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000030783376", "URL": "article/LEGI/ARTI/00/00/30/78/33/LEGIARTI000030783376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006513382", "@num": "19", "#text": "LOI n° 96-603 du 5 juillet 1996 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000030781036", "@num": "1", "#text": "DÉCRET n°2015-731 du 24 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030780555", "@nortexte": "EINI1423410D", "@numtexte": "2015-731", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. 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1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°,2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

a) Les assujettis à la taxe sur la valeur ajoutée ;

b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

d) Les redevables de l'impôt sur les sociétés.

" } }, "LEGIARTI000030885425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030885425", "URL": "article/LEGI/ARTI/00/00/30/88/54/LEGIARTI000030885425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 6 du décret n° 2015-731 du 24 juin 2015, ces dispositions entrent en vigueur à une date fixée par arrêté des ministres chargés de l'économie et de la sécurité sociale et au plus tard le 1er janvier 2016.

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D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°,2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

a) Les assujettis à la taxe sur la valeur ajoutée ;

b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

d) Les redevables de l'impôt sur les sociétés.

" } }, "LEGIARTI000032944613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-28", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032944613", "URL": "article/LEGI/ARTI/00/00/32/94/46/LEGIARTI000032944613.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032940812", "@num": "2", "#text": "Décret n°2016-1030 du 26 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032939481", "@nortexte": "EINI1519287D", "@numtexte": "2016-1030", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. A123-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833144", "@num": "A123-4", "#text": "Code de commerce - art. A123-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021926763", "@num": "R123-1", "#text": "Code de commerce - art. R123-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041603975", "@num": "R123-30-3", "#text": "Code de commerce - art. R123-30-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292204", "@num": "R123-6", "#text": "Code de commerce - art. R123-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048010288", "@num": "R961-1", "#text": "Code de commerce - art. R961-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046074059", "@num": "R971-1", "#text": "Code de commerce - art. R971-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987608", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078901", "@num": "D311-25", "#text": "Code rural et de la pêche maritime - art. D311-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078895", "@num": "D311-27", "#text": "Code rural et de la pêche maritime - art. D311-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043309207", "@num": "D311-9", "#text": "Code rural et de la pêche maritime - art. D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°,2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

a) Les assujettis à la taxe sur la valeur ajoutée ;

b) Les assujettis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux ;

c) Les redevables de l'impôt sur le revenu au titre des bénéfices non commerciaux ;

d) Les redevables de l'impôt sur les sociétés.

" } }, "LEGIARTI000037889141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-28", "DATE_DEBUT": "2018-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000037889141", "URL": "article/LEGI/ARTI/00/00/37/88/91/LEGIARTI000037889141.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000037872865", "@num": "1", "#text": "Décret n°2018-1240 du 26 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037856465", "@nortexte": "CPAE1824926D", "@numtexte": "2018-1240", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. A123-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833144", "@num": "A123-4", "#text": "Code de commerce - art. A123-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021926763", "@num": "R123-1", "#text": "Code de commerce - art. R123-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041603975", "@num": "R123-30-3", "#text": "Code de commerce - art. 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1° Sous réserve des dispositions des 2° et 3°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1°,2° et 3° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

7° Les services des impôts créent et gèrent les centres compétents pour les assujettis et les redevables ayant des obligations fiscales dès lors que ceux-ci exercent leur activité à titre de profession habituelle, qu'ils ne relèvent pas des dispositions des 1° à 6° et qu'ils n'ont pas d'autres obligations déclaratives que statistiques et fiscales.

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D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions du 2°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

2° Les chambres de métiers et de l'artisanat de région créent et gèrent les centres compétents pour les personnes physiques et morales assujetties à l'immatriculation au répertoire des métiers.

3° (Abrogé)

4° Les greffes des tribunaux de commerce ou des tribunaux de grande instance statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1° et 2° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

b) Les employeurs dont les entreprises ne sont pas immatriculées au registre du commerce et des sociétés ou au répertoire des métiers, et qui ne relèvent pas des centres mentionnés au 6°.

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

" } }, "LEGIARTI000039347180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039347180", "URL": "article/LEGI/ARTI/00/00/39/34/71/LEGIARTI000039347180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 9 du décret n° 2019-966 du 18 septembre 2019, les présentes dispositions entrent en vigueur le 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034715376", "@num": "40", "#text": "Décret n°2017-861 du 9 mai 2017 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034632652", "@nortexte": "ECFI1700186D", "@numtexte": "2017-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034715995", "@num": "1", "#text": "Décret n°2017-916 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034639252", "@nortexte": "AGRT1712994D", "@numtexte": "2017-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000039114120", "@num": "8", "#text": "Décret n°2019-966 du 18 septembre 2019 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000039110244", "@nortexte": "JUSB1925944D", "@numtexte": "2019-966", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043271727", "@num": "37", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000047196131", "@num": "2", "#text": "Arrêté du 28 décembre 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046828800", "@nortexte": "PRMX2236475A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000046833153", "@num": "A123-1", "#text": "Code de commerce - art. A123-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833144", "@num": "A123-4", "#text": "Code de commerce - art. A123-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045515304", "@num": "A123-81", "#text": "Code de commerce - art. A123-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021926763", "@num": "R123-1", "#text": "Code de commerce - art. R123-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041603975", "@num": "R123-30-3", "#text": "Code de commerce - art. R123-30-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292204", "@num": "R123-6", "#text": "Code de commerce - art. R123-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048010288", "@num": "R961-1", "#text": "Code de commerce - art. R961-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046074059", "@num": "R971-1", "#text": "Code de commerce - art. R971-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987608", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078901", "@num": "D311-25", "#text": "Code rural et de la pêche maritime - art. D311-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046078895", "@num": "D311-27", "#text": "Code rural et de la pêche maritime - art. D311-27 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043309207", "@num": "D311-9", "#text": "Code rural et de la pêche maritime - art. D311-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000006255837", "@fin": "2009-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020055506", "@fin": "2010-03-04", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021926771", "@fin": "2010-11-14", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023099033", "@fin": "2011-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023379373", "@fin": "2015-12-19", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783376", "@fin": "2016-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2015-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032944613", "@fin": "2018-12-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030885425", "@fin": "2017-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037889141", "@fin": "2019-09-28", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2018-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039144775", "@fin": "2020-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2019-09-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039347180", "@fin": "2023-01-01", "@num": "R123-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043292217", "@fin": "2999-01-01", "@num": "R123-3", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Sous réserve des dispositions du 2°, les chambres de commerce et d'industrie territoriales créent et gèrent les centres de formalités des entreprises compétents pour :

a) Les commerçants ;

b) Les sociétés commerciales.

3° (Abrogé)

4° Les greffes des tribunaux de commerce ou des tribunaux judiciaires statuant commercialement créent et gèrent les centres compétents pour :

a) Les sociétés civiles et autres que commerciales ;

b) Les sociétés d'exercice libéral ;

c) Les personnes morales assujetties à l'immatriculation au registre du commerce et des sociétés autres que celles mentionnées aux 1° et 2° ;

d) Les établissements publics industriels et commerciaux ;

e) Les agents commerciaux ;

f) Les groupements d'intérêt économique et les groupements européens d'intérêt économique.

a) Les personnes exerçant, à titre de profession habituelle, une activité indépendante réglementée ou non autre que commerciale, artisanale ou agricole ;

b) Les employeurs dont les entreprises ne sont pas immatriculées au registre du commerce et des sociétés ou au répertoire des métiers, et qui ne relèvent pas des centres mentionnés au 6°.

6° Les chambres d'agriculture créent et gèrent les centres compétents pour les personnes physiques et morales exerçant à titre principal des activités agricoles.

" } }, "LEGIARTI000043271719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043271719", "URL": "article/LEGI/ARTI/00/00/43/27/17/LEGIARTI000043271719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006513389", "@num": "19-1", "#text": "LOI n° 96-603 du 5 juillet 1996 - art. 19-1", "@sens": "source", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006219296", "@num": "L123-9-1", "#text": "Code de commerce - art. L123-9-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039439898", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621061", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182211", "@num": "371 AL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AL (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182207", "@num": "371 AM", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621050", "@num": "371 AN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AN (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621047", "@num": "371 AO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AO (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182204", "@num": "371 AP", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AP (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182200", "@num": "371 AQ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AQ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621031", "@num": "371 AQ bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621028", "@num": "371 AR", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AR (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182197", "@num": "371 AS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AS (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621035", "@num": "371-0 AQ bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371-0 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292579", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583308", "@num": "L311-2-1", "#text": "Code rural - art. L311-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043271645", "@fin": "2999-01-01", "#text": "Chapitre II : modifications d'autres codes", "@debut": "2021-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043271653", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS APPLICABLES A COMPTER DU 1ER JANVIER 2023", "@debut": "2021-03-22" } ] }, "@cid": "JORFTEXT000043269370", "@nor": "ECOI2027157D", "@num": "2021-300", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-300 du 18 mars 2021 portant application de l'article 1er de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et introduction de diverses mesures applicables aux formalités incombant aux entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043269370", "@c_titre_court": "Décret n°2021-300 du 18 mars 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-300 du 18 mars 2021 portant application de l'article 1er de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et introduction de diverses mesures applicables aux formalités incombant aux entreprises", "@debut": "2021-03-22", "@id_txt": "LEGITEXT000043271604", "@c_titre_court": "Décret n°2021-300 du 18 mars 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-03-21", "@date_signature": "2021-03-18", "@num_parution_jo": "0069" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043271719", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043269829", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 91 quater K\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 AI, Art. 371 AJ, Art. 371 AK, Art. 371 AL, Art. 371 AM, Art. 371 AN, Art. 371 AO, Art. 371 AP, Art. 371 AQ, Art. 371-0 AQ bis, Art. 371 AQ bis, Art. 371 AR, Art. 371 AS\n
\n

\n
" } }, "LEGIARTI000043292217": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043292217", "URL": "article/LEGI/ARTI/00/00/43/29/22/LEGIARTI000043292217.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 48 du décret n° 2021-300 du 18 mars 2021, ces dispositions entrent en vigueur le 1er janvier 2023.

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Le dossier mentionné à l'article L. 123-33 et transmis à l'organisme unique comprend les éléments suivants :
\n
\n 1° L'ensemble des informations renseignées par le déclarant ;
\n
\n 2° Le cas échéant, les demandes d'autorisation mentionnées au 2° du I de l'article R. 123-1 nécessaires à l'exercice de l'activité ;
\n
\n 3° Les pièces numériques ou numérisées exigées, sauf s'il s'agit de pièces devant être fournies en original et établies sur support papier ;
\n
\n 4° Lorsque la déclaration de création ou de modification de situation et, le cas échéant, les demandes d'autorisation donnent lieu à la perception de frais, le justificatif de règlement de ces frais, selon des moyens communiqués au déclarant.
\n
\n Un arrêté du ministre chargé de l'économie fixe les caractéristiques électroniques des informations et pièces énumérées au présent article.

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Article 371 AJ AUTONOME MODIFIE, en vigueur du 03/04/2008 au 01/01/2023 (Code général des impôts, annexe II)