{ "article": { "LEGIARTI000025846278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2012-05-09" } }, "META_COMMUN": { "ID": "LEGIARTI000025846278", "URL": "article/LEGI/ARTI/00/00/25/84/62/LEGIARTI000025846278.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025833402", "@num": "1", "#text": "Décret n°2012-690 du 7 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025823593", "@nortexte": "EFIE1202310D", "@numtexte": "2012-690", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-07" }, { "@id": "LEGIARTI000032814060", "@num": "1", "#text": "Décret n°2016-877 du 29 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032796967", "@nortexte": "EINC1602691D", "@numtexte": "2016-877", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025599337", "@fin": "2017-05-08", "#text": "Chapitre V : Société d'exercice libéral", "@debut": "2012-04-01" }, { "@id": "LEGISCTA000034717400", "@fin": "2999-01-01", "#text": "Chapitre V : Sociétés constituées pour l'exercice de la profession", "@debut": "2017-05-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025599389", "@fin": "2999-01-01", "#text": "TITRE III : EXERCICE DE LA PROFESSION", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596222", "@nor": "EFIE1209095D", "@num": "2012-432", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025596222", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025599313", "@c_titre_court": "Décret n°2012-432 du 30 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025599467", "@fin": "2012-05-09", "@num": "196", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025846278", "@fin": "2016-07-01", "@num": "196", "@etat": "ABROGE", "@debut": "2012-05-09", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596332", "@fin": "2999-01-01", "@num": "196", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

49 % au plus du capital des sociétés d'exercice libéral constituées pour l'exercice de la profession d'expert-comptable peuvent être détenus par une ou plusieurs personnes physiques ou morales autres que celles mentionnées au premier alinéa de l'article 5 de la loi du 31 décembre 1990 susvisé.

" } }, "LEGIARTI000025833402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025833402", "URL": "article/LEGI/ARTI/00/00/25/83/34/LEGIARTI000025833402.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000025844957", "#text": "Décret n°2012-432\n du 30 mars 2012 - Chapitre VI : Sociétés de participations financ... 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(V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846280", "@num": "114", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 114 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846278", "@num": "196", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 196 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846272", "@num": "198", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 198 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599450", "@num": "198", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 198 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599394", "@num": "199", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 199", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846265", "@num": "199", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 199 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599399", "@num": "200", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 200", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846262", "@num": "200", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 200 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599406", "@num": "201", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 201 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846258", "@num": "201", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 201 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599410", "@num": "202", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 202 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846253", "@num": "202", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 202 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025599414", "@num": "203", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 203 (T)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025846249", "@num": "203", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 203 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845253", "@num": "204", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 204 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845255", "@num": "205", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 205 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845271", "@num": "206", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 206 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845274", "@num": "207", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 207 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845277", "@num": "208", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 208 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025845280", "@num": "209", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 209 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844731", "@num": "210", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 210 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844737", "@num": "211", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 211 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844744", "@num": "212", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 212 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844823", "@num": "213", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 213 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844754", "@num": "214", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 214 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000025844759", "@num": "215", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 215 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025823593", "@nor": "EFIE1202310D", "@num": "2012-690", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-690 du 7 mai 2012 pris pour l'application aux professionnels de l'expertise comptable de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025823593", "@c_titre_court": "Décret n°2012-690 du 7 mai 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-690 du 7 mai 2012 pris pour l'application aux professionnels de l'expertise comptable de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales", "@debut": "2012-05-09", "@id_txt": "LEGITEXT000025833392", "@c_titre_court": "Décret n°2012-690 du 7 mai 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-05-08", "@date_signature": "2012-05-07", "@num_parution_jo": "0108" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025833402", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025823601", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 198, Art. 210, Art. 199, Art. 211, Art. 200, Art. 212, Art. 201, Art. 213, Art. 202, Art. 214, Art. 203, Art. 215, Art. 114, Art. 196, Sct. Chapitre VI : Sociétés de participations financières de professions libérales, Sct. Section 1 : Constitution de la société, Sct. Section 2 : Fonctionnement de la société, Sct. Section 3 : Contrôle de la société\n
\n

\n
\n
A créé les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 204, Art. 205, Sct. Section 4 : Dissolution-liquidation de la société \n\n, Art. 206, Art. 207, Art. 208, Art. 209
\n

\n
" } }, "LEGIARTI000032814060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032814060", "URL": "article/LEGI/ARTI/00/00/32/81/40/LEGIARTI000032814060.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025846278", "@num": "196", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 196 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032796967", "@nor": "EINC1602691D", "@num": "2016-877", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-877 du 29 juin 2016 relatif à l'exercice de la profession d'expert-comptable sous forme de société d'exercice libéral et aux sociétés de participations financières de sociétés de profession libérale d'experts-comptables", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032796967", "@c_titre_court": "Décret n°2016-877 du 29 juin 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-877 du 29 juin 2016 relatif à l'exercice de la profession d'expert-comptable sous forme de société d'exercice libéral et aux sociétés de participations financières de sociétés de profession libérale d'experts-comptables", "@debut": "2016-07-01", "@id_txt": "LEGITEXT000032814052", "@c_titre_court": "Décret n°2016-877 du 29 juin 2016" } ], "@ministere": "Ministère de l'économie, de l'industrie et du numérique", "@date_publi": "2016-06-30", "@date_signature": "2016-06-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032814060", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032796973", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Décret n°2012-432 du 30 mars 2012
\n Art. 196\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025833402", "cible": false, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025846278", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032814060", "cible": false, "cidtexte": "JORFTEXT000025596222", "id": "LEGIARTI000025846278", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025846278", "liens_entrants": true }

Article 196 AUTONOME ABROGE, en vigueur du 09/05/2012 au 01/07/2016 (Décret n° 2012-432 du 30 mars 2012 relatif à l'exercice de l'activité d'expertise comptable)