{ "article": { "LEGIARTI000029477542": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029477542", "URL": "article/LEGI/ARTI/00/00/29/47/75/LEGIARTI000029477542.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029479712", "@num": "R123-111", "#text": "Code de commerce - art. R123-111 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029477537", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à la simplification de certaines obligations comptables", "@debut": "2014-09-21" } ] }, "@cid": "JORFTEXT000029476323", "@nor": "JUSC1220885D", "@num": "2014-1063", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1063 du 18 septembre 2014 relatif à la simplification de certaines obligations comptables applicables aux commerçants et de diverses mesures du droit des sociétés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029476323", "@c_titre_court": "DÉCRET n°2014-1063 du 18 septembre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1063 du 18 septembre 2014 relatif à la simplification de certaines obligations comptables applicables aux commerçants et de diverses mesures du droit des sociétés", "@debut": "2014-09-21", "@id_txt": "LEGITEXT000029477533", "@c_titre_court": "DÉCRET n°2014-1063 du 18 septembre 2014" } ], "@ministere": "Ministère de la justice", "@date_publi": "2014-09-20", "@date_signature": "2014-09-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029477542", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029476329", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R123-111\n
\n

\n
" } }, "LEGIARTI000029479712": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-111", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000029479712", "URL": "article/LEGI/ARTI/00/00/29/47/97/LEGIARTI000029479712.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000029477542", "@num": "2", "#text": "DÉCRET n°2014-1063 du 18 septembre 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029476323", "@nortexte": "JUSC1220885D", "@numtexte": "2014-1063", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-18" }, { "@id": "LEGITEXT000046521328", "#text": "Arrêté du 21 octobre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046520012", "@nortexte": "ECOI2226663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-21" }, { "@id": "LEGIARTI000046522898", "@num": "A123-61", "#text": "Code de commerce - art. A123-61 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229089", "@num": "L232-21", "#text": "Code de commerce - art. L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413652", "@num": "R123-111-1", "#text": "Code de commerce - art. R123-111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413669", "@num": "R123-162", "#text": "Code de commerce - art. R123-162 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006256691", "@num": "R123-77", "#text": "Code de commerce - art. R123-77", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006257958", "@num": "R123-177", "#text": "Code de commerce. - art. R123-177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199023", "@fin": "2014-10-18", "#text": "Sous-sous-paragraphe 3 : Du dépôt des documents comptables.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000029602326", "@fin": "2019-11-23", "#text": "Sous-sous-paragraphe 3 : Du dépôt des documents comptables et de la déclaration de confidentialité des comptes annuels.", "@debut": "2014-10-18" }, { "@id": "LEGISCTA000039413649", "@fin": "2999-01-01", "#text": "Sous-sous-paragraphe 3 : Du dépôt des documents comptables, de la déclaration de confidentialité et de la déclaration de publication simplifiée des comptes annuels.", "@debut": "2019-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197042", "@fin": "2999-01-01", "#text": "Sous-paragraphe 1 : Des dépôts incombant aux personnes morales dont le siège est sur le territoire français.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191078", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des dépôts en annexe au registre", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178884", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la tenue du registre et des effets attachés à l'immatriculation", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161452", "@fin": "2999-01-01", "#text": "Section 1 : Du registre du commerce et des sociétés", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006257249", "@fin": "2007-05-10", "@num": "R123-111", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006257250", "@fin": "2012-09-01", "@num": "R123-111", "@etat": "MODIFIE", "@debut": "2007-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026251174", "@fin": "2014-09-21", "@num": "R123-111", "@etat": "MODIFIE", "@debut": "2012-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029479712", "@fin": "2999-01-01", "@num": "R123-111", "@etat": "VIGUEUR", "@debut": "2014-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés commerciales sont tenues de déposer, dans le délai d'un mois à compter de leur approbation par l'assemblée ordinaire, les documents comptables prévus aux articles L. 232-21 à L. 232-23.

Le dépôt des documents comptables que les personnes morales sont tenues de publier en annexe au registre peut être effectué par voie électronique dans les conditions prévues à l'article R. 123-77. Dans ce cas, le délai prévu au premier alinéa est porté à deux mois.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029479712", "cible": true, "cidtexte": "JORFTEXT000029476323", "id": "LEGIARTI000029477542", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029477542", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2014-1063 du 18 septembre 2014 relatif à la simplification de certaines obligations comptables applicables aux commerçants et de diverses mesures du droit des sociétés)