{ "article": { "LEGIARTI000029315058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "78", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029315058", "URL": "article/LEGI/ARTI/00/00/29/31/50/LEGIARTI000029315058.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029321702", "@num": "L612-4", "#text": "Code de commerce - art. L612-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029314851", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions relatives au droit des associations", "@debut": "2014-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029314880", "@fin": "2999-01-01", "#text": "Titre VI : DISPOSITIONS RELATIVES AUX ASSOCIATIONS", "@debut": "2014-08-02" } ] }, "@cid": "JORFTEXT000029313296", "@nor": "ERNX1315311L", "@num": "2014-856", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029313296", "@c_titre_court": "LOI n° 2014-856 du 31 juillet 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire (1)", "@debut": "2014-08-02", "@id_txt": "LEGITEXT000029314839", "@c_titre_court": "LOI n°2014-856 du 31 juillet 2014" } ], "@date_publi": "2014-08-01", "@date_signature": "2014-07-31", "@num_parution_jo": "0176" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029315058", "@fin": "2999-01-01", "@num": "78", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029313680", "@fin": "2999-01-01", "@num": "78", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code de commerce
Art. L612-4
\n

\n
\n
" } }, "LEGIARTI000029321702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L612-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2014-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000029321702", "URL": "article/LEGI/ARTI/00/00/29/32/17/LEGIARTI000029321702.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501098", "#text": "Loi 84-148 1984-03-01 art. 29 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006301615", "@num": "29 bis", "#text": "Loi n°84-148 du 1 mars 1984 - art. 29 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000021664590", "@num": "4-1", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 4-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006529184", "@num": "1", "#text": "LOI n° 2000-321 du 12 avril 2000 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "LEGIARTI000045213404", "@num": "10", "#text": "Loi n° 2000-321 du 12 avril 2000 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@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": "LEGIARTI000006374616", "@num": "1", "#text": "Décret n°2001-379 du 30 avril 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000213895", "@nortexte": "INTA0100112D", "@numtexte": "2001-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-30" }, { "@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": "LEGIARTI000006232085", "@num": "1", "#text": "Arrêté du 24 juin 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801584", "@nortexte": "SANA0422206A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006250129", "@num": "1", "#text": "Décret n°2006-335 du 21 mars 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000266544", "@nortexte": "INTA0500350D", "@numtexte": "2006-335", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-21" }, { "@id": "LEGIARTI000018317436", "@num": "22", "#text": "Décret n°2008-251\n du 12 mars 2008 - art. 22 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018315123", "@nortexte": "DEVQ0760585D", "@numtexte": "2008-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-12" }, { "@id": "LEGIARTI000045807029", "@num": "4", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000021713547", "@num": "1", "#text": "Décret n°2009-540 du 14 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020616498", "@nortexte": "IOCA0816088D", "@numtexte": "2009-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-14" }, { "@id": "LEGIARTI000029315046", "@num": "60", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000029315058", "@num": "78", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 78", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000042706828", "@num": "2", "#text": "Arrêté du 9 novembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035993970", "@nortexte": "PRMX1729107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-09" }, { "@id": "LEGIARTI000037067981", "#text": "Arrêté du 1er février 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036589737", "@nortexte": "TREL1736227A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-01" }, { "@id": "LEGIARTI000037067974", "#text": "Arrêté du 1er février 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036589759", "@nortexte": "TREL1736229A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-01" }, { "@id": "LEGIARTI000037067956", "#text": "Arrêté du 8 février 2018 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036596261", "@nortexte": "TREL1735090A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-08" }, { "@id": "LEGIARTI000038235782", "@num": "1", "#text": "Décret n°2019-190 du 14 mars 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038232601", "@nortexte": "TREP1804022D", "@numtexte": "2019-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-14" }, { "@id": "LEGIARTI000039420324", "@num": "1", "#text": "Arrêté du 25 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039419610", "@nortexte": "PRMX1930400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-25" }, { "@id": "LEGIARTI000041609155", "#text": "Arrêté du 11 février 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041606025", "@nortexte": "TREL2004160A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-11" }, { "@id": "LEGIARTI000041609066", "#text": "Arrêté du 11 février 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041605995", "@nortexte": "TREL2004158A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-11" }, { "@id": "LEGIARTI000041665629", "#text": "Arrêté du 26 février 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661332", "@nortexte": "TREL2004159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000043565050", "@num": "2", "#text": "Décret n°2020-537 du 7 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041856967", "@nortexte": "ECOT2005397D", "@numtexte": "2020-537", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-07" }, { "@id": "LEGIARTI000041862363", "@num": "8", "#text": "Décret n°2020-537 du 7 mai 2020 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041856967", "@nortexte": "ECOT2005397D", "@numtexte": "2020-537", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-07" }, { "@id": "LEGIARTI000047746726", "@num": "5", "#text": "Arrêté du 27 juin 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745682", "@nortexte": "ECOD2309278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000006268871", "@num": "D612-5", "#text": "Code de commerce - art. D612-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230388", "@num": "L242-8", "#text": "Code de commerce - art. L242-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535548", "@num": "L822-14", "#text": "Code de commerce - art. L822-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019981366", "@num": "L612-3", "#text": "Code de commerce. - art. L612-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019981373", "@num": "L612-5", "#text": "Code de commerce. - art. L612-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022822421", "@num": "R314-17", "#text": "Code de l'action sociale et des familles - art. R314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833794", "@num": "L421-11-1", "#text": "Code de l'environnement - art. L421-11-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833803", "@num": "L421-15", "#text": "Code de l'environnement - art. L421-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833806", "@num": "L421-17", "#text": "Code de l'environnement - art. L421-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833788", "@num": "L421-9-1", "#text": "Code de l'environnement - art. L421-9-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050812284", "@num": "R125-75", "#text": "Code de l'environnement - art. R125-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033281066", "@num": "L313-18-4", "#text": "Code de la construction et de l'habitation. - art. L313-18-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991983", "@num": "R313-24", "#text": "Code de la construction et de l'habitation. - art. R313-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037934375", "@num": "R6332-23", "#text": "Code du travail - art. R6332-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146191", "@fin": "2999-01-01", "#text": "Chapitre II : Des dispositions applicables aux personnes morales de droit privé non commerçantes ayant une activité économique", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133194", "@fin": "2999-01-01", "#text": "TITRE Ier : De la prévention des difficultés des entreprises.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@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": "LEGIARTI000006235077", "@fin": "2003-08-02", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235078", "@fin": "2006-01-01", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006235079", "@fin": "2014-08-02", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321702", "@fin": "2019-05-24", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610665", "@fin": "2021-08-26", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043982272", "@fin": "2024-01-01", "@num": "L612-4", "@etat": "MODIFIE", "@debut": "2021-08-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539499", "@fin": "2999-01-01", "@num": "L612-4", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute association ayant reçu annuellement des autorités administratives, au sens de l'article 1er de la loi du 12 avril 2000, ou des établissements publics à caractère industriel et commercial une ou plusieurs subventions en numéraire dont le montant global dépasse un seuil fixé par décret, doit établir des comptes annuels comprenant un bilan, un compte de résultat et une annexe dont les modalités d'établissement sont fixées par décret. Ces associations doivent assurer, dans des conditions déterminées par décret en Conseil d'Etat, la publicité de leurs comptes annuels et du rapport du commissaire aux comptes.

Ces mêmes associations sont tenues de nommer au moins un commissaire aux comptes et un suppléant.

Les peines prévues à l'article L. 242-8 sont applicables aux dirigeants des associations mentionnées au premier alinéa du présent article qui n'ont pas, chaque année, établi un bilan, un compte de résultat et une annexe.
\n
A la demande de tout intéressé, le président du tribunal, statuant en référé, peut enjoindre sous astreinte aux dirigeants de toute association mentionnée au premier alinéa d'assurer la publicité des comptes annuels et du rapport du commissaire aux comptes. Le président peut, dans les mêmes conditions et à cette même fin, désigner un mandataire chargé d'effectuer ces formalités.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029321702", "cible": true, "cidtexte": "JORFTEXT000029313296", "id": "LEGIARTI000029315058", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029315058", "liens_entrants": true }

Article 78 ENTIEREMENT_MODIF (LOI n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire (1))