{ "article": { "LEGIARTI000019284989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019284989", "URL": "article/LEGI/ARTI/00/00/19/28/49/LEGIARTI000019284989.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019286763", "@num": "L441-6-1", "#text": "Code de commerce. - art. L441-6-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019284899", "@fin": "2999-01-01", "#text": "CHAPITRE II : FAVORISER LE DEVELOPPEMENT DES PETITES ET MOYENNES ENTREPRISES", "@debut": "2008-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019284916", "@fin": "2999-01-01", "#text": "TITRE IER : MOBILISER LES ENTREPRENEURS", "@debut": "2008-08-06" } ] }, "@cid": "JORFTEXT000019283050", "@nor": "ECEX0808477L", "@num": "2008-776", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019283050", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2008-08-06", "@id_txt": "LEGITEXT000019284897", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" } ], "@date_publi": "2008-08-05", "@date_signature": "2008-08-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019284989", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019283339", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

- Code de commerce.
\nArt. L441-6-1\n
\n

\n
\n

II. - Le présent article entre en vigueur pour les exercices comptables ouverts à compter du 1er janvier 2009.

\n
" } }, "LEGIARTI000019286763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2008-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000019286763", "URL": "article/LEGI/ARTI/00/00/19/28/67/LEGIARTI000019286763.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019284989", "@num": "24", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000031538191", "#text": "DÉCRET n°2015-1553 du 27 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031537332", "@nortexte": "EINT1527602D", "@numtexte": "2015-1553", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-27" }, { "@id": "LEGITEXT000034228862", "#text": "Décret n°2017-350 du 20 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228166", "@nortexte": "ECFT1702182D", "@numtexte": "2017-350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037475893", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037475937", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034247290", "@num": "D441-4", "#text": "Code de commerce - art. D441-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031549543", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006232237", "@num": "L441-6", "#text": "Code de commerce - art. 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L214-7-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146075", "@fin": "2019-04-26", "#text": "Chapitre Ier : De la transparence.", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000038414475", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la transparence dans la relation commerciale", "@debut": "2019-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133186", "@fin": "2999-01-01", "#text": "TITRE IV : De la transparence, des pratiques restrictives de concurrence et d'autres pratiques prohibées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113741", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019286763", "@fin": "2012-03-24", "@num": "L441-6-1", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577289", "@fin": "2014-03-19", "@num": "L441-6-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028748765", "@fin": "2015-08-08", "@num": "L441-6-1", "@etat": "MODIFIE", "@debut": "2014-03-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031012749", "@fin": "2019-04-26", "@num": "L441-6-1", "@etat": "ABROGE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les sociétés dont les comptes annuels sont certifiés par un commissaire aux comptes publient des informations sur les délais de paiement de leurs fournisseurs ou de leurs clients suivant des modalités définies par décret.
\n
Ces informations font l'objet d'un rapport du commissaire aux comptes dans des conditions fixées par ce même décret. Le commissaire aux comptes adresse ledit rapport au ministre chargé de l'économie s'il démontre, de façon répétée, des manquements significatifs aux prescriptions des neuvième et dixième alinéas de l'article L. 441-6." } } }, "article_lien": [ { "article_id": "LEGIARTI000019286763", "cible": true, "cidtexte": "JORFTEXT000019283050", "id": "LEGIARTI000019284989", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019284989", "liens_entrants": true }

Article 24 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 06/08/2008 (LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1))