{ "article": { "LEGIARTI000025555026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025555026", "URL": "article/LEGI/ARTI/00/00/25/55/50/LEGIARTI000025555026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025559530", "@num": "L232-21", "#text": "Code de commerce - art. L232-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559534", "@num": "L232-22", "#text": "Code de commerce - art. L232-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559536", "@num": "L232-23", "#text": "Code de commerce - art. L232-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025554995", "@fin": "2999-01-01", "#text": "Chapitre Ier : Simplification de la vie statutaire des entreprises", "@debut": "2012-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025555007", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES À LA SIMPLIFICATION DU DROIT DES ENTREPRISES", "@debut": "2012-03-24" } ] }, "@cid": "JORFTEXT000025553296", "@nor": "EFIX1127393L", "@num": "2012-387", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025553296", "@c_titre_court": "LOI n° 2012-387 du 22 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2012-03-24", "@id_txt": "LEGITEXT000025554994", "@c_titre_court": "LOI n°2012-387 du 22 mars 2012" } ], "@date_publi": "2012-03-23", "@date_signature": "2012-03-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025555026", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025553360", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code de commerce
\nArt. L232-21, Art. L232-22, Art. L232-23\n
\n

\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\nArt. L85\n
\n

\n
" } }, "LEGIARTI000025559530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-21", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559530", "URL": "article/LEGI/ARTI/00/00/25/55/95/LEGIARTI000025559530.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006339950", "@num": "13-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 13-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006339950", "@num": "13-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 13-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006339959", "@num": "13-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 13-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006339991", "@num": "16", "#text": "Décret n°67-236 du 23 mars 1967 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006542088", "@num": "54", "#text": "Décret n°84-406 du 30 mai 1984 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882403", "@numtexte": "84-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-30" }, { "@id": "LEGIARTI000028203392", "@num": "53-1", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 53-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@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": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000025555026", "@num": "9", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000044046290", "@num": "L123-37", "#text": "Code de commerce - art. L123-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037549723", "@num": "L123-5-2", "#text": "Code de commerce - art. L123-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037556621", "@num": "L232-24", "#text": "Code de commerce - art. L232-24 (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": "LEGIARTI000029479712", "@num": "R123-111", "#text": "Code de commerce - art. R123-111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264261", "@num": "R232-19", "#text": "Code de commerce - art. R232-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029477795", "@num": "R232-19-1", "#text": "Code de commerce - art. R232-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006265627", "@num": "R247-3", "#text": "Code de commerce - art. R247-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049876734", "@num": "L214-162-1", "#text": "Code monétaire et financier - art. L214-162-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047381715", "@num": "L682-1", "#text": "Code rural et de la pêche maritime - art. L682-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027748529", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161292", "@fin": "2999-01-01", "#text": "Section 5 : De la publicité des comptes", "@debut": "2000-09-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229089", "@fin": "2012-03-24", "@num": "L232-21", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000025559530", "@fin": "2025-01-01", "@num": "L232-21", "@etat": "ABROGE_DIFF", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535225", "@fin": "2999-01-01", "@num": "L232-21", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les sociétés en nom collectif dont tous les associés indéfiniment responsables sont des sociétés à responsabilité limitée ou des sociétés par actions sont tenues de déposer au greffe du tribunal, pour être annexés au registre du commerce et des sociétés, dans le mois suivant l'approbation des comptes annuels par l'assemblée ordinaire des associés ou dans les deux mois suivant cette approbation lorsque ce dépôt est effectué par voie électronique :

1° Les comptes annuels et, le cas échéant, les comptes consolidés, le rapport sur la gestion du groupe, les rapports des commissaires aux comptes sur les comptes annuels et les comptes consolidés, éventuellement complétés de leurs observations sur les modifications apportées par l'assemblée qui leur ont été soumis ;

\n
\n

2° La proposition d'affectation du résultat soumis à l'assemblée et la résolution d'affectation votée ou la décision d'affectation prise.

Le rapport de gestion doit être tenu à la disposition de toute personne qui en fait la demande, selon des conditions définies par décret en Conseil d'Etat.

\n
\n

II. - En cas de refus d'approbation ou d'acceptation, une copie de la délibération de l'assemblée est déposée dans le même délai.

\n
\n

III. - Les obligations définies ci-dessus s'imposent également aux sociétés en nom collectif dont tous les associés indéfiniment responsables sont des sociétés en nom collectif ou en commandite simple dont tous les associés indéfiniment responsables sont des sociétés à responsabilité limitée ou par actions.

\n
\n

IV. - Pour l'application du présent article, sont assimilées aux sociétés à responsabilité limitée ou par actions les sociétés de droit étranger d'une forme juridique comparable.

\n
" } }, "LEGIARTI000025559534": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-22", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559534", "URL": "article/LEGI/ARTI/00/00/25/55/95/LEGIARTI000025559534.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006340337", "@num": "44-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 44-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340341", "@num": "44-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 44-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340354", "@num": "44-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 44-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340476", "@num": "53", "#text": "Décret n°67-236 du 23 mars 1967 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006542088", "@num": "54", "#text": "Décret n°84-406 du 30 mai 1984 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882403", "@numtexte": "84-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-30" }, { "@id": "LEGIARTI000025555026", "@num": "9", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000006264268", "@num": "R232-20", "#text": "Code de commerce - art. R232-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029477817", "@num": "R232-20-1", "#text": "Code de commerce - art. R232-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161292", "@fin": "2999-01-01", "#text": "Section 5 : De la publicité des comptes", "@debut": "2000-09-21" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229153", "@fin": "2008-08-06", "@num": "L232-22", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019291717", "@fin": "2012-03-24", "@num": "L232-22", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000025559534", "@fin": "2025-01-01", "@num": "L232-22", "@etat": "ABROGE_DIFF", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535223", "@fin": "2999-01-01", "@num": "L232-22", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Toute société à responsabilité limitée est tenue de déposer au greffe du tribunal, pour être annexés au registre du commerce et des sociétés, dans le mois suivant l'approbation des comptes annuels par l'assemblée ordinaire des associés ou par l'associé unique ou dans les deux mois suivant cette approbation lorsque ce dépôt est effectué par voie électronique :

2° La proposition d'affectation du résultat soumise à l'assemblée ou à l'associé unique et la résolution d'affectation votée ou la décision d'affectation prise.

Le rapport de gestion doit être tenu à la disposition de toute personne qui en fait la demande, selon des conditions définies par décret en Conseil d'Etat.

II. - En cas de refus d'approbation ou d'acceptation, une copie de la délibération de l'assemblée ou de la décision de l'associé unique est déposée dans le même délai.

" } }, "LEGIARTI000025559536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559536", "URL": "article/LEGI/ARTI/00/00/25/55/95/LEGIARTI000025559536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000674772", "#text": "Décret 67-236 1967-03-23 art. 293 al. 1 à 2", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345183", "@num": "293", "#text": "Décret n°67-236 du 23 mars 1967 - art. 293 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006345195", "@num": "293-1", "#text": "Décret n°67-236 du 23 mars 1967 - art. 293-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006542088", "@num": "54", "#text": "Décret n°84-406 du 30 mai 1984 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882403", "@numtexte": "84-406", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-05-30" }, { "@id": "LEGIARTI000025555026", "@num": "9", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037549723", "@num": "L123-5-2", "#text": "Code de commerce - art. 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I. - Toute société par actions est tenue de déposer au greffe du tribunal, pour être annexés au registre du commerce et des sociétés, dans le mois suivant l'approbation des comptes annuels par l'assemblée générale des actionnaires ou dans les deux mois suivant cette approbation lorsque ce dépôt est effectué par voie électronique :

1° Les comptes annuels, le rapport de gestion, le rapport des commissaires aux comptes sur les comptes annuels, éventuellement complété de leurs observations sur les modifications apportées par l'assemblée aux comptes annuels qui ont été soumis à cette dernière ainsi que, le cas échéant, les comptes consolidés, le rapport sur la gestion du groupe, le rapport des commissaires aux comptes sur les comptes consolidés et le rapport du conseil de surveillance ;

2° La proposition d'affectation du résultat soumise à l'assemblée et la résolution d'affectation votée.

Il est fait exception à l'obligation de déposer le rapport de gestion pour les sociétés mentionnées au premier alinéa autres que celles dont les titres sont admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation qui se soumet aux dispositions législatives ou réglementaires visant à protéger les investisseurs contre les opérations d'initiés, les manipulations de cours et la diffusion de fausses informations dans les conditions prévues par le règlement général de l'Autorité des marchés financiers. Le rapport de gestion doit toutefois être tenu à la disposition de toute personne qui en fait la demande, selon des conditions définies par décret en Conseil d'Etat.

II. - En cas de refus d'approbation des comptes annuels, une copie de la délibération de l'assemblée est déposée dans le même délai.

" } }, "LEGIARTI000025559538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L85", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559538", "URL": "article/LEGI/ARTI/00/00/25/55/95/LEGIARTI000025559538.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1991 (AL. 1, AL. 2, 1ERE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1991 (AL. 1, AL. 2, 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000588664", "#text": "Décret n°2001-436 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000025555026", "@num": "9", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000006219304", "@num": "L123-12", "#text": "Code de commerce - art. 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L745-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476015", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 154 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1937-07-08 ART. 14 (LOI 1937-06-30 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-12-31 ART. 35", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316604", "@num": "R*85-1", "#text": "Livre des procédures fiscales - art. 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Les contribuables doivent communiquer à l'administration, sur sa demande, les livres dont la tenue est rendue obligatoire par les articles L. 123-12 à L. 123-28 du code de commerce ainsi que tous les livres et documents annexes, pièces de recettes et de dépenses.

A l'égard des sociétés, le droit de communication porte également sur le rapport de gestion mentionné à l'article L. 232-1 du code de commerce, ainsi que sur les registres de transfert d'actions et d'obligations et sur les feuilles de présence aux assemblées générales.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025559530", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555026", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025559534", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555026", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025559536", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555026", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025559538", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555026", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025555026", "liens_entrants": true }

Article 9 ENTIEREMENT_MODIF (LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1))