{ "article": { "LEGIARTI000024023400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024023400", "URL": "article/LEGI/ARTI/00/00/24/02/34/LEGIARTI000024023400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024041562", "@num": "L242-30", "#text": "Code de commerce - art. L242-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041569", "@num": "L244-1", "#text": "Code de commerce - art. L244-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041578", "@num": "L820-4", "#text": "Code de commerce - art. L820-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041584", "@num": "L820-7", "#text": "Code de commerce - art. L820-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024023329", "@fin": "2999-01-01", "#text": "CHAPITRE V : SIMPLIFICATION ET CLARIFICATION DE DISPOSITIONS PENALES", "@debut": "2011-05-19" } ] }, "@cid": "JORFTEXT000024021430", "@nor": "BCRX0929142L", "@num": "2011-525", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024021430", "@c_titre_court": "LOI n° 2011-525 du 17 mai 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit (1)", "@debut": "2011-05-19", "@id_txt": "LEGITEXT000024023313", "@c_titre_court": "LOI n° 2011-525 du 17 mai 2011" } ], "@date_publi": "2011-05-18", "@date_signature": "2011-05-17" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024023400", "@fin": "2999-01-01", "@num": "159", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024021674", "@fin": "2999-01-01", "@num": "159", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L242-30, Art. L244-1, Art. L820-4, Art. L820-7\n
\n

\n
\n
" } }, "LEGIARTI000024041562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L242-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041562", "URL": "article/LEGI/ARTI/00/00/24/04/15/LEGIARTI000024041562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 464", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282567", "@num": "464", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 464 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006493625", "@num": "14", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000024023400", "@num": "159", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 159", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000006224130", "@num": "L225-57", "#text": "Code de commerce - art. L225-57", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230344", "@num": "L242-1", "#text": "Code de commerce - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230824", "@num": "L246-2", "#text": "Code de commerce - art. L246-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039261631", "@num": "L322-2-1", "#text": "Code des assurances - art. L322-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030461899", "@num": "L322-26-8", "#text": "Code des assurances - art. L322-26-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161309", "@fin": "2999-01-01", "#text": "Section 7 : Des infractions relatives aux sociétés anonymes comportant un directoire et un conseil de surveillance", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146062", "@fin": "2999-01-01", "#text": "Chapitre II : Des infractions concernant les sociétés anonymes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133178", "@fin": "2999-01-01", "#text": "TITRE IV : Dispositions pénales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230568", "@fin": "2003-08-05", "@num": "L242-30", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230569", "@fin": "2011-05-19", "@num": "L242-30", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041562", "@fin": "2012-03-24", "@num": "L242-30", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025559664", "@fin": "2999-01-01", "@num": "L242-30", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les peines prévues par les articles L. 242-1 à L. 242-29 pour les présidents, les directeurs généraux et les administrateurs des sociétés anonymes sont applicables, selon leurs attributions respectives, aux membres du directoire et aux membres du conseil de surveillance des sociétés anonymes régies par les dispositions des articles L. 225-57 à L. 225-93. \n
\n
Les dispositions de l'article L. 246-2 sont en outre applicables aux sociétés anonymes régies par les articles L. 225-57 à L. 225-93.
" } }, "LEGIARTI000024041569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L244-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041569", "URL": "article/LEGI/ARTI/00/00/24/04/15/LEGIARTI000024041569.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006282586", "@num": "464-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 464-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006493625", "@num": "14", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000024023400", "@num": "159", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 159", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000006230344", "@num": "L242-1", "#text": "Code de commerce - art. L242-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230467", "@num": "L242-17", "#text": "Code de commerce - art. L242-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230474", "@num": "L242-20", "#text": "Code de commerce - art. L242-20", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230604", "@num": "L244-4", "#text": "Code de commerce - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242423", "@num": "L820-6", "#text": "Code de commerce - art. L820-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146064", "@fin": "2999-01-01", "#text": "Chapitre IV : Des infractions concernant les sociétés par actions simplifiées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133178", "@fin": "2999-01-01", "#text": "TITRE IV : Dispositions pénales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006230590", "@fin": "2011-05-19", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041569", "@fin": "2012-03-24", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559655", "@fin": "2024-01-01", "@num": "L244-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539531", "@fin": "2999-01-01", "@num": "L244-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les articles L. 242-1 à L. 242-6, L. 242-8, \nL. 242-17 à L. 242-29 s'appliquent aux sociétés par actions simplifiées.

Les peines prévues pour le président, les administrateurs ou les directeurs généraux des sociétés anonymes sont applicables au président et aux dirigeants des sociétés par actions simplifiées.

Les articles L. 242-20, L. 820-6 et L. 820-7 s'appliquent aux commissaires aux comptes des sociétés par actions simplifiées.

" } }, "LEGIARTI000024041578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L820-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041578", "URL": "article/LEGI/ARTI/00/00/24/04/15/LEGIARTI000024041578.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539791", "@num": "19-9", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000024023400", "@num": "159", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 159", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000048873077", "@num": "D821-25", "#text": "Code de commerce - art. D821-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223320", "@num": "L223-37", "#text": "Code de commerce - art. L223-37", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226207", "@num": "L225-231", "#text": "Code de commerce - art. L225-231", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871266", "@num": "R820-1", "#text": "Code de commerce - art. R820-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048871888", "@num": "R820-52", "#text": "Code de commerce - art. R820-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021759300", "@num": "L515-31", "#text": "Code monétaire et financier - art. L515-31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146151", "@fin": "2024-01-01", "#text": "Chapitre préliminaire : Dispositions générales.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535297", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : De la Haute autorité de l'audit.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242403", "@fin": "2002-01-01", "@num": "L820-4", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242404", "@fin": "2003-08-02", "@num": "L820-4", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242405", "@fin": "2005-09-09", "@num": "L820-4", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242406", "@fin": "2011-05-19", "@num": "L820-4", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041578", "@fin": "2024-01-01", "@num": "L820-4", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535319", "@fin": "2999-01-01", "@num": "L820-4", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Nonobstant toute disposition contraire :

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1° Est puni d'un emprisonnement de deux ans et d'une amende de 30 000 euros le fait, pour tout dirigeant de personne ou de l'entité tenue d'avoir un commissaire aux comptes, de ne pas en provoquer la désignation. Est puni des mêmes peines le fait pour tout dirigeant d'une personne ou entité ayant un commissaire aux comptes de ne pas le convoquer à toute assemblée générale ;

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2° Est puni d'un emprisonnement de cinq ans et d'une amende de 75 000 euros le fait, pour les dirigeants d'une personne morale ou toute personne ou entité au service d'une personne ou entité ayant un commissaire aux comptes, de mettre obstacle aux vérifications ou contrôles des commissaires aux comptes ou des experts nommés en exécution des articles L. 223-37 et L. 225-231, ou de leur refuser la communication sur place de toutes les pièces utiles à l'exercice de leur mission et, notamment, de tous contrats, livres, documents comptables et registres de procès-verbaux.

\n
" } }, "LEGIARTI000024041584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L820-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041584", "URL": "article/LEGI/ARTI/00/00/24/04/15/LEGIARTI000024041584.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539791", "@num": "19-9", "#text": "Loi n° 87-571 du 23 juillet 1987 - art. 19-9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000048539768", "@num": "30", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 30 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000024023400", "@num": "159", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 159", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020871555", "@num": "L571-5", "#text": "Code monétaire et financier - art. L571-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146151", "@fin": "2024-01-01", "#text": "Chapitre préliminaire : Dispositions générales.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535297", "@fin": "2999-01-01", "#text": "Chapitre préliminaire : De la Haute autorité de l'audit.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242426", "@fin": "2002-01-01", "@num": "L820-7", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242427", "@fin": "2003-08-02", "@num": "L820-7", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242428", "@fin": "2011-05-19", "@num": "L820-7", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041584", "@fin": "2024-01-01", "@num": "L820-7", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535327", "@fin": "2999-01-01", "@num": "L820-7", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est puni d'un emprisonnement de cinq ans et d'une amende de 75 000 euros le fait, pour toute personne exerçant les fonctions de commissaire aux comptes, de donner ou confirmer des informations mensongères sur la situation de la personne morale ou de ne pas révéler au procureur de la République les faits délictueux dont elle a eu connaissance.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000024041584", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023400", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000024041578", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023400", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000024041569", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023400", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000024041562", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023400", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024023400", "liens_entrants": true }

Article 159 ENTIEREMENT_MODIF (LOI n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit)