{ "article": { "LEGIARTI000028544620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028544620", "URL": "article/LEGI/ARTI/00/00/28/54/46/LEGIARTI000028544620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028556295", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028543329", "@nor": "EFIT1329401R", "@num": "2014-86", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 allégeant les obligations comptables des micro-entreprises et petites entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028543329", "@c_titre_court": "Ordonnance n° 2014-86 du 30 janvier 2014" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 allégeant les obligations comptables des micro-entreprises et petites entreprises", "@debut": "2014-02-02", "@id_txt": "LEGITEXT000028544605", "@c_titre_court": "Ordonnance n°2014-86 du 30 janvier 2014" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2014-02-01", "@date_signature": "2014-01-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028544620", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028543352", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L123-25\n
\n

\n
" } }, "LEGIARTI000028556295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-02-02" } }, "META_COMMUN": { "ID": "LEGIARTI000028556295", "URL": "article/LEGI/ARTI/00/00/28/55/62/LEGIARTI000028556295.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 6 de l'ordonnance n° 2014-86 du 30 janvier 2014, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2013 et déposés à compter du 1er avril 2014. Pour les comptes déposés en 2014, il n'est pas fait application des dispositions du troisième alinéa des articles L. 123-16 et L. 123-16-1 du code de commerce dans leur rédaction issue de la présente ordonnance.

" }, "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": "LEGIARTI000028544620", "@num": "4", "#text": "Ordonnance n°2014-86\n du 30 janvier 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@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. L123-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242904", "@num": "L911-2", "#text": "Code de commerce - art. L911-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243185", "@num": "L921-2", "#text": "Code de commerce - art. L921-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243686", "@num": "L931-2", "#text": "Code de commerce - art. L931-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006244401", "@num": "L941-3", "#text": "Code de commerce - art. L941-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006245258", "@num": "L951-2", "#text": "Code de commerce - art. L951-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258390", "@num": "R123-203", "#text": "Code de commerce - art. R123-203 (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": "LEGIARTI000006258414", "@num": "R123-207", "#text": "Code de commerce - art. 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.

\n
\n
\n

Les personnes morales ayant la qualité de commerçant et placées sur option ou de plein droit sous le régime simplifié d'imposition peuvent présenter une annexe abrégée établie selon un modèle fixé par un règlement de l'Autorité des normes comptables.

\n
\n

Par dérogation aux dispositions du premier alinéa de l'article L. 123-12, ces mêmes personnes, à l'exception de celles contrôlées par une société qui établit des comptes en application de l'article L. 233-16, peuvent enregistrer leurs créances et leurs dettes à la clôture de l'exercice.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000028556295", "cible": true, "cidtexte": "JORFTEXT000028543329", "id": "LEGIARTI000028544620", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028544620", "liens_entrants": true }

Article 4 ENTIEREMENT_MODIF (Ordonnance n° 2014-86 du 30 janvier 2014 allégeant les obligations comptables des micro-entreprises et petites entreprises)