{ "article": { "LEGIARTI000025248482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R526-10-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-28", "DATE_DEBUT": "2012-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025248482", "URL": "article/LEGI/ARTI/00/00/25/24/84/LEGIARTI000025248482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025245052", "@num": "4", "#text": "Décret n°2012-122\n du 30 janvier 2012 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000025241174", "@nortexte": "JUSC1130924D", "@numtexte": "2012-122", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-30" }, { "@id": "LEGIARTI000034493947", "@num": "7", "#text": "Décret n°2017-630 du 25 avril 2017 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000034492422", "@nortexte": "ECFI1700028D", "@numtexte": "2017-630", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-25" }, { "@id": "LEGIARTI000022356584", "@num": "L526-13", "#text": "Code de commerce - art. L526-13", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023364685", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions communes.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023364683", "@fin": "2999-01-01", "#text": "Section 2 : De l'entrepreneur individuel à responsabilité limitée.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146264", "@fin": "2022-05-15", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel et du conjoint.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000045710313", "@fin": "2999-01-01", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133266", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113779", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025248482", "@fin": "2017-04-28", "@num": "R526-10-2", "@etat": "ABROGE", "@debut": "2012-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque l'entrepreneur individuel entre dans les prévisions de la dernière phrase du 7° de l'article R. 526-3, la valeur qu'il déclare en application de cette disposition est retenue pour les besoins des obligations comptables prévues aux articles L. 526-13 et L. 526-14.

" } }, "LEGIARTI000022356967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L526-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2010-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000022356967", "URL": "article/LEGI/ARTI/00/00/22/35/69/LEGIARTI000022356967.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-658 du 15 juin 2010 article 14 : l'article 1 de la présente loi entre en vigueur à compter de la publication de l'ordonnance prévue au I de l'article 8 (Entrée en vigueur : date indéterminée).

L'ordonnance n°2010-1512 du 9 décembre 2010 a été publiée au Journal Officiel le 10 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022355939", "@num": "1", "#text": "LOI n°2010-658\n du 15 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022355229", "@nortexte": "ECEX0930951L", "@numtexte": "2010-658", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-06-15" }, { "@id": "LEGIARTI000006219304", "@num": "L123-12", "#text": "Code de commerce - art. L123-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219381", "@num": "L123-25", "#text": "Code de commerce - art. L123-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219462", "@num": "L123-28", "#text": "Code de commerce - art. L123-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584721", "@num": "L526-12", "#text": "Code de commerce - art. L526-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584714", "@num": "L526-14", "#text": "Code de commerce - art. L526-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178263", "@num": "L526-19", "#text": "Code de commerce - art. L526-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178127", "@num": "L621-2", "#text": "Code de commerce - art. L621-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025248482", "@num": "R526-10-2", "#text": "Code de commerce - art. R526-10-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307054", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022356993", "@fin": "2999-01-01", "#text": "Section 2 : De l'entrepreneur individuel à responsabilité limitée", "@debut": "2010-12-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146089", "@fin": "2022-05-14", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel et du conjoint.", "@debut": "2003-08-05" }, { "@id": "LEGISCTA000045178050", "@fin": "2999-01-01", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133191", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113742", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@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": "LEGIARTI000022356967", "@fin": "2019-05-24", "@num": "L526-13", "@etat": "MODIFIE", "@debut": "2010-12-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038584690", "@fin": "2999-01-01", "@num": "L526-13", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'activité professionnelle à laquelle le patrimoine est affecté fait l'objet d'une comptabilité autonome, établie dans les conditions définies aux articles L. 123-12 à L. 123-23 et L. 123-25 à L. 123-27.
\n
Par dérogation à l'article L. 123-28 et au premier alinéa du présent article, l'activité professionnelle des personnes bénéficiant des régimes définis aux articles 50-0, 64 et 102 ter du code général des impôts fait l'objet d'obligations comptables simplifiées.
\n
L'entrepreneur individuel à responsabilité limitée est tenu de faire ouvrir dans un établissement de crédit un ou plusieurs comptes bancaires exclusivement dédiés à l'activité à laquelle le patrimoine a été affecté." } }, "LEGIARTI000025245052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025245052", "URL": "article/LEGI/ARTI/00/00/25/24/50/LEGIARTI000025245052.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025248482", "@num": "R526-10-2", "#text": "Code de commerce - art. R526-10-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025241174", "@nor": "JUSC1130924D", "@num": "2012-122", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-122 du 30 janvier 2012 relatif à l'entrepreneur individuel à responsabilité limitée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025241174", "@c_titre_court": "Décret n°2012-122 du 30 janvier 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-122 du 30 janvier 2012 relatif à l'entrepreneur individuel à responsabilité limitée", "@debut": "2012-02-01", "@id_txt": "LEGITEXT000025244938", "@c_titre_court": "Décret n°2012-122 du 30 janvier 2012" } ], "@ministere": "Ministère de la justice et des libertés", "@date_publi": "2012-01-31", "@date_signature": "2012-01-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025245052", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025241195", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Art. R526-10-2
\n

\n
" } }, "LEGIARTI000034493947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034493947", "URL": "article/LEGI/ARTI/00/00/34/49/39/LEGIARTI000034493947.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023364700", "@num": "D526-9", "#text": "Code de commerce - art. D526-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364702", "@num": "R526-10", "#text": "Code de commerce - art. R526-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025248482", "@num": "R526-10-2", "#text": "Code de commerce - art. R526-10-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364698", "@num": "R526-8", "#text": "Code de commerce - art. R526-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034493931", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions modifiant le code de commerce", "@debut": "2017-04-28" } ] }, "@cid": "JORFTEXT000034492422", "@nor": "ECFI1700028D", "@num": "2017-630", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-630 du 25 avril 2017 relatif à la simplification du droit des sociétés et au statut de l'entrepreneur individuel à responsabilité limitée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034492422", "@c_titre_court": "Décret n°2017-630 du 25 avril 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-630 du 25 avril 2017 relatif à la simplification du droit des sociétés et au statut de l'entrepreneur individuel à responsabilité limitée", "@debut": "2017-04-28", "@id_txt": "LEGITEXT000034493919", "@c_titre_court": "Décret n°2017-630 du 25 avril 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-04-27", "@date_signature": "2017-04-25" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000034493947", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034492456", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. R526-8, Art. D526-9, Art. R526-10, Art. R526-10-2\n
\n

\n
" } }, "LEGIARTI000038584690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L526-13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038584690", "URL": "article/LEGI/ARTI/00/00/38/58/46/LEGIARTI000038584690.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497621", "@num": "7", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000006219304", "@num": "L123-12", "#text": "Code de commerce - art. L123-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219381", "@num": "L123-25", "#text": "Code de commerce - art. L123-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219462", "@num": "L123-28", "#text": "Code de commerce - art. L123-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584721", "@num": "L526-12", "#text": "Code de commerce - art. L526-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584714", "@num": "L526-14", "#text": "Code de commerce - art. L526-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178263", "@num": "L526-19", "#text": "Code de commerce - art. L526-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045178127", "@num": "L621-2", "#text": "Code de commerce - art. L621-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025248482", "@num": "R526-10-2", "#text": "Code de commerce - art. R526-10-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307054", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022356993", "@fin": "2999-01-01", "#text": "Section 2 : De l'entrepreneur individuel à responsabilité limitée", "@debut": "2010-12-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146089", "@fin": "2022-05-14", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel et du conjoint.", "@debut": "2003-08-05" }, { "@id": "LEGISCTA000045178050", "@fin": "2999-01-01", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133191", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113742", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@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": "LEGIARTI000022356967", "@fin": "2019-05-24", "@num": "L526-13", "@etat": "MODIFIE", "@debut": "2010-12-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038584690", "@fin": "2999-01-01", "@num": "L526-13", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'activité professionnelle à laquelle le patrimoine est affecté fait l'objet d'une comptabilité autonome, établie dans les conditions définies aux articles L. 123-12 à L. 123-23 et L. 123-25 à L. 123-27.

Par dérogation à l'article L. 123-28 et au premier alinéa du présent article, l'activité professionnelle des personnes bénéficiant des régimes définis aux articles 50-0, 64 bis et 102 ter du code général des impôts fait l'objet d'obligations comptables simplifiées.

L'entrepreneur individuel à responsabilité limitée est tenu de faire ouvrir dans un établissement de crédit un ou plusieurs comptes bancaires exclusivement dédiés à l'activité à laquelle le patrimoine a été affecté.

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Article R526-10-2 AUTONOME ABROGE, en vigueur du 01/02/2012 au 28/04/2017 (Code de commerce)