{ "article": { "LEGIARTI000019118546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019118546", "URL": "article/LEGI/ARTI/00/00/19/11/85/LEGIARTI000019118546.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019121848", "@num": "L524-6-5", "#text": "Code rural - art. L524-6-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019118475", "@fin": "2999-01-01", "#text": "CHAPITRE V : ADAPTATION DU CODE RURAL", "@debut": "2008-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019118478", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS APPLICABLES AUX SOCIETES COOPERATIVES EUROPEENNES", "@debut": "2008-07-05" } ] }, "@cid": "JORFTEXT000019117371", "@nor": "JUSX0767256L", "@num": "2008-649", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-649 du 3 juillet 2008 portant diverses dispositions d'adaptation du droit des sociétés au droit communautaire (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019117371", "@c_titre_court": "LOI n°2008-649 du 3 juillet 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-649 du 3 juillet 2008 portant diverses dispositions d'adaptation du droit des sociétés au droit communautaire (1)", "@debut": "2008-07-05", "@id_txt": "LEGITEXT000019118468", "@c_titre_court": "LOI n° 2008-649 du 3 juillet 2008" } ], "@date_publi": "2008-07-04", "@date_signature": "2008-07-03" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019118546", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019117514", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code rural
\nArt. L524-6-5\n
\n

\n
" } }, "LEGIARTI000019121848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000019121848", "URL": "article/LEGI/ARTI/00/00/19/12/18/LEGIARTI000019121848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022319318", "@num": "26-31", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 26-31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000019118546", "@num": "21", "#text": "LOI n°2008-649\n du 3 juillet 2008 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000019117371", "@nortexte": "JUSX0767256L", "@numtexte": "2008-649", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-03" }, { "@id": "LEGIARTI000006584292", "@num": "L524-6", "#text": "Code rural - art. L524-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584297", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167796", "@fin": "2999-01-01", "#text": "Section 2 : Comptes sociaux.", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152274", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019121848", "@fin": "2999-01-01", "@num": "L524-6-5", "@etat": "VIGUEUR", "@debut": "2008-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions de l'article 26-31 de la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, lorsque la société coopérative européenne exerce une activité agricole, elle établit ses comptes selon les modalités prévues à l'article L. 524-6. Le cas échéant, elle établit des comptes consolidés ou combinés conformément aux articles L. 524-6-1 et L. 524-6-2.
\n
Un décret en Conseil d'Etat fixe les conditions particulières applicables à la consolidation et à la combinaison des comptes de ces sociétés.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000019121848", "cible": true, "cidtexte": "JORFTEXT000019117371", "id": "LEGIARTI000019118546", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019118546", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (LOI n° 2008-649 du 3 juillet 2008 portant diverses dispositions d'adaptation du droit des sociétés au droit communautaire (1))