{ "article": { "LEGIARTI000024023598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "55", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024023598", "URL": "article/LEGI/ARTI/00/00/24/02/35/LEGIARTI000024023598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000024039860", "#text": "Code de commerce - Sous-section 2 : Des obligations comptables app... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024039867", "@num": "L123-16", "#text": "Code de commerce - art. L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024039862", "@num": "L123-17", "#text": "Code de commerce - art. L123-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024039855", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026201", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-6-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228910", "@num": "L232-6", "#text": "Code de commerce - art. L232-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024039848", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024023318", "@fin": "2999-01-01", "#text": "SECTION 5 : DISPOSITIONS RELATIVES A LA GOUVERNANCE DES ENTREPRISES", "@debut": "2011-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024023325", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS TENDANT A AMELIORER LA QUALITE DES NORMES ET DES RELATIONS DES CITOYENS AVEC LES ADMINISTRATIONS", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024023598", "@fin": "2999-01-01", "@num": "55", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024022248", "@fin": "2999-01-01", "@num": "55", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

- Code de commerce
Art. L123-16, Art. L123-6-1, Art. L123-17, Sct. Sous-section 2 : Des obligations comptables applicables à certains commerçants., Art. L123-25\n
\n

- Code monétaire et financier
\nArt. L511-35\n
\n

- Code de commerce
\nArt. L232-6\n
\n

\n
\n
\n
\n
" } }, "LEGIARTI000006228910": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006228910", "URL": "article/LEGI/ARTI/00/00/06/22/89/LEGIARTI000006228910.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X232L006AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006280731", "@num": "341", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 341 (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": "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": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000047716967", "@num": "2", "#text": "Décret n°2023-493 du 22 juin 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047715892", "@nortexte": "ECOT2313739D", "@numtexte": "2023-493", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-22" }, { "@id": "LEGITEXT000049898468", "#text": "Décret n°2024-690 du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049888822", "@nortexte": "TSST2410109D", "@numtexte": "2024-690", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000049898485", "@num": "2", "#text": "Décret n°2024-690 du 5 juillet 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049888822", "@nortexte": "TSST2410109D", "@numtexte": "2024-690", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000047899777", "@num": "A232", "#text": "Code de commerce - art. A232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219309", "@num": "L123-17", "#text": "Code de commerce - art. L123-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535085", "@num": "L221-7-1", "#text": "Code de commerce - art. L221-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710668", "@num": "L232-6-1", "#text": "Code de commerce - art. L232-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535252", "@num": "L233-28-1", "#text": "Code de commerce - art. L233-28-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710910", "@num": "L238-7", "#text": "Code de commerce - art. L238-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047713461", "@num": "L823-10", "#text": "Code de commerce - art. L823-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047717068", "@num": "R232-24", "#text": "Code de commerce - art. R232-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294216", "@num": "171 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022962749", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031644059", "@num": "L522-19", "#text": "Code monétaire et financier - art. L522-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161288", "@fin": "2024-01-01", "#text": "Section 1 : Des documents comptables", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535242", "@fin": "2999-01-01", "#text": "Section 1 : Des documents comptables et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006228910", "@fin": "2011-05-19", "@num": "L232-6", "@etat": "ABROGE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047713436", "@fin": "2024-01-01", "@num": "L232-6", "@etat": "MODIFIE", "@debut": "2023-06-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535233", "@fin": "2999-01-01", "@num": "L232-6", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque, dans les conditions définies à l'article L. 123-17, des modifications interviennent dans la présentation des comptes annuels comme dans les méthodes d'évaluation retenues, elles sont de surcroît signalées dans le rapport de gestion et, le cas échéant, dans le rapport des commissaires aux comptes.
\n
" } }, "LEGIARTI000024026201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-02", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024026201", "URL": "article/LEGI/ARTI/00/00/24/02/62/LEGIARTI000024026201.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000042697811", "@num": "3", "#text": "Arrêté du 3 février 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025350229", "@nortexte": "TRAT1131792A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-03" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGITEXT000029597764", "#text": "DÉCRET n°2014-1189 du 15 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029596966", "@nortexte": "JUSC1405236D", "@numtexte": "2014-1189", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-15" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030991697", "@num": "L123-28-1", "#text": "Code de commerce - art. L123-28-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030991705", "@num": "L123-28-2", "#text": "Code de commerce - art. L123-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927482", "@num": "R123-204", "#text": "Code de commerce - art. R123-204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000024026201", "@fin": "2014-02-02", "@num": "L123-16-1", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028556285", "@fin": "2999-01-01", "@num": "L123-16-1", "@etat": "VIGUEUR", "@debut": "2014-02-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes morales mentionnées à l'article L. 123-16 et placées sur option ou de plein droit sous le régime réel simplifié d'imposition peuvent présenter une annexe établie selon un modèle abrégé fixé par un règlement de l'Autorité des normes comptables.

" } }, "LEGIARTI000024039848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L511-35", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024039848", "URL": "article/LEGI/ARTI/00/00/24/03/98/LEGIARTI000024039848.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006704618", "@num": "53", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006530825", "@num": "4", "#text": "Ordonnance n°2004-823 du 19 août 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627859", "@nortexte": "ECOX0400157R", "@numtexte": "2004-823", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-08-19" }, { "@id": "LEGIARTI000026898543", "@num": "5", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000023482398", "@num": "18", "#text": "Décret n°2005-732 du 30 juin 2005 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000447136", "@nortexte": "ECOX0500093D", "@numtexte": "2005-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-06-30" }, { "@id": "LEGIARTI000020888454", "@num": "1", "#text": "Ordonnance n°2009-884\n du 22 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020887172", "@nortexte": "ECEX0912905R", "@numtexte": "2009-884", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000025559562", "@num": "225", "#text": "LOI n° 2010-788 du 12 juillet 2010 - art. 225 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000030621627", "@num": "3", "#text": "ORDONNANCE n°2015-558 du 21 mai 2015 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000030621128", "@nortexte": "FCPT1507316R", "@numtexte": "2015-558", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-05-21" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce - art. 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Les dispositions de l'article L. 232-1 du code de commerce sont applicables à tous les établissements de crédit et entreprises d'investissement dans des conditions fixées par l'Autorité des normes comptables après avis du Comité consultatif de la législation et de la réglementation financières.

Le cinquième alinéa de l'article L. 225-102-1 du même code est applicable aux établissements de crédit, aux entreprises d'investissement et aux compagnies financières, quelle que soit leur forme juridique.

" } }, "LEGIARTI000024039855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-02", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024039855", "URL": "article/LEGI/ARTI/00/00/24/03/98/LEGIARTI000024039855.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006538426", "@num": "3", "#text": "Décret n°83-1020 du 29 novembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@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": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000006283217", "@num": "17-1", "#text": "Code de commerce - art. 17-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219304", "@num": "L123-12", "#text": "Code de commerce - art. 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R123-207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 17-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178755", "@fin": "2011-05-19", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants, personnes physiques.", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000024039860", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants.", "@debut": "2011-05-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000006219381", "@fin": "2011-05-19", "@num": "L123-25", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039855", "@fin": "2014-02-02", "@num": "L123-25", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028556295", "@fin": "2999-01-01", "@num": "L123-25", "@etat": "VIGUEUR", "@debut": "2014-02-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions des premier et troisième alinéas de l'article L. 123-12, les personnes physiques placées sur option ou de plein droit sous le régime réel simplifié d'imposition peuvent n'enregistrer les créances et les dettes qu'à la clôture de l'exercice et ne pas établir d'annexe.

Par dérogation aux dispositions du premier alinéa de l'article L. 123-12, les personnes morales ayant la qualité de commerçant, à l'exception de celles contrôlées par une société qui établit des comptes en application de l'article L. 233-16, placées sur option ou de plein droit sous le régime réel simplifié d'imposition, peuvent n'enregistrer les créances et les dettes qu'à la clôture de l'exercice.

" } }, "LEGIARTI000024039862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024039862", "URL": "article/LEGI/ARTI/00/00/24/03/98/LEGIARTI000024039862.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006726089", "@num": "16", "#text": "Décret n°45-1754 du 6 août 1945 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872144", "@numtexte": "45-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1945-08-06" }, { "@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": "LEGIARTI000006879587", "@num": "4", "#text": "Rapport - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000587710", "@nortexte": "EQUX0100028R", "@numtexte": "2001-273", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-03-28" }, { "@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": "LEGIARTI000006879321", "@num": "19", "#text": "Loi n°2005-357 du 20 avril 2005 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000786314", "@nortexte": "EQUX0400177L", "@numtexte": "2005-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-04-20" }, { "@id": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000030921692", "@num": "3", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000032447596", "@num": "1", "#text": "Décret n°2016-495 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445772", "@nortexte": "DEVR1601805D", "@numtexte": "2016-495", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000032447659", "@num": "1", "#text": "Décret n°2016-496 du 21 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032445788", "@nortexte": "DEVR1603474D", "@numtexte": "2016-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-21" }, { "@id": "LEGIARTI000006283203", "@num": "11", "#text": "Code de commerce - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228909", "@num": "L232-5", "#text": "Code de commerce - art. L232-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228910", "@num": "L232-6", "#text": "Code de commerce - art. L232-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927236", "@num": "L233-23", "#text": "Code de commerce - art. L233-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230828", "@num": "L247-1", "#text": "Code de commerce - art. L247-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023078163", "@num": "L6322-5", "#text": "Code des transports - art. L6322-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447735", "@num": "D2224-35", "#text": "Code général des collectivités territoriales - art. D2224-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032447627", "@num": "D2224-49", "#text": "Code général des collectivités territoriales - art. D2224-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181482", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679629", "@num": "R144-5", "#text": "Code monétaire et financier - art. R144-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000006219309", "@fin": "2011-05-19", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039862", "@fin": "2016-01-01", "@num": "L123-17", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927173", "@fin": "2999-01-01", "@num": "L123-17", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A moins qu'un changement exceptionnel n'intervienne dans la situation du commerçant, personne physique ou morale, la présentation des comptes annuels comme des méthodes d'évaluation retenues ne peuvent être modifiées d'un exercice à l'autre. Si des modifications interviennent, elles sont décrites et justifiées dans l'annexe et signalées, le cas échéant, dans le rapport des commissaires aux comptes.

\n
\n
" } }, "LEGIARTI000024039867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-02", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024039867", "URL": "article/LEGI/ARTI/00/00/24/03/98/LEGIARTI000024039867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049216681", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313435", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. 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R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. 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Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas, à la clôture de l'exercice, des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000024039855", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023598", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000024039848", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023598", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000024039867", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023598", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006228910", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023598", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000024026201", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023598", "typelien": "CREE" }, { "article_id": "LEGIARTI000024039862", "cible": true, "cidtexte": "JORFTEXT000024021430", "id": "LEGIARTI000024023598", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024023598", "liens_entrants": true }

Article 55 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 19/05/2011 (LOI n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit)