{ "article": { "LEGIARTI000029947033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L529-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000029947033", "URL": "article/LEGI/ARTI/00/00/29/94/70/LEGIARTI000029947033.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029928229", "@num": "51", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 51", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000006584248", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584318", "@num": "L527-1", "#text": "Code rural - art. L527-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152279", "@fin": "2999-01-01", "#text": "Chapitre IX : Dispositions pénales, dispositions d'application.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584341", "@fin": "2010-05-08", "@num": "L529-6", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022203707", "@fin": "2014-12-22", "@num": "L529-6", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029947033", "@fin": "2999-01-01", "@num": "L529-6", "@etat": "VIGUEUR", "@debut": "2014-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les modalités d'application des articles L. 523-1, L. 523-2, L. 527-1, et des chapitres Ier, II, IV, V et VI du présent titre sont déterminées par décret en Conseil d'Etat.

" } }, "LEGIARTI000006584248": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L523-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-14", "DATE_DEBUT": "1990-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006584248", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584248.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X523L001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006604800", "@num": "4", "#text": "Décret n°90-879 du 28 septembre 1990 - art. 4 () JORF 30 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000526161", "@nortexte": "PRME9061916D", "@numtexte": "90-879", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-28" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000019121861", "@num": "L526-2", "#text": "Code rural - art. L526-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018680821", "@num": "R524-21", "#text": "Code rural - art. R524-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L527-1, L123-7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000045296893", "@num": "L521-3", "#text": "Code rural et de la pêche maritime - art. L521-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584450", "@num": "L582-11", "#text": "Code rural et de la pêche maritime - art. L582-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584456", "@num": "L582-14", "#text": "Code rural et de la pêche maritime - art. L582-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584434", "@num": "L582-4", "#text": "Code rural et de la pêche maritime - art. L582-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584441", "@num": "L582-7", "#text": "Code rural et de la pêche maritime - art. L582-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278524", "@num": "R523-5", "#text": "Code rural et de la pêche maritime - art. R523-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167789", "@fin": "2999-01-01", "#text": "Section 1 : Capital social.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152273", "@fin": "2999-01-01", "#text": "Chapitre III : Capital social et dispositions financières", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584248", "@fin": "1992-07-14", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584249", "@fin": "2010-05-08", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1992-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179890", "@fin": "2999-01-01", "@num": "L523-1", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le capital social des sociétés coopératives agricoles et de leurs unions peut être augmenté, si les statuts de ces sociétés le prévoient, par prélèvement sur des réserves sociales libres d'affectation.
\n
En cas d'augmentation du capital, celle-ci sera effectuée dans la limite du barème en vigueur fixant le taux de majoration applicable aux rentes viagères.
\n
Cette augmentation, qui ne pourra intervenir qu'après présentation à l'assemblée générale extraordinaire d'un rapport spécial de révision établi par un organisme agréé en application de l'article L. 527-1, est cumulable avec celle prévue à l'article L. 123-7.
\n
Les deux opérations cumulées ne peuvent toutefois aboutir à une augmentation de capital social supérieure à celle qui résulterait de l'application du barème visé l'alinéa 2 ci-dessus.
\n
L'augmentation de capital donne lieu à majoration de la valeur nominale des parts sociales antérieurement émises ou à distribution de nouvelles parts sociales.
" } }, "LEGIARTI000006584249": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L523-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "1992-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006584249", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584249.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X523L001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006288799", "@num": "18", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006314491", "@num": "65", "#text": "Loi n°92-643 du 13 juillet 1992 - art. 65 () JORF 14 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000710374", "@nortexte": "SPSX9100064L", "@numtexte": "92-643", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006581788", "@num": "L123-7", "#text": "Code rural - art. L123-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121861", "@num": "L526-2", "#text": "Code rural - art. L526-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584318", "@num": "L527-1", "#text": "Code rural - art. L527-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018680821", "@num": "R524-21", "#text": "Code rural - art. R524-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045296893", "@num": "L521-3", "#text": "Code rural et de la pêche maritime - art. L521-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584450", "@num": "L582-11", "#text": "Code rural et de la pêche maritime - art. L582-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584456", "@num": "L582-14", "#text": "Code rural et de la pêche maritime - art. L582-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584434", "@num": "L582-4", "#text": "Code rural et de la pêche maritime - art. L582-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584441", "@num": "L582-7", "#text": "Code rural et de la pêche maritime - art. L582-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278524", "@num": "R523-5", "#text": "Code rural et de la pêche maritime - art. R523-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167789", "@fin": "2999-01-01", "#text": "Section 1 : Capital social.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152273", "@fin": "2999-01-01", "#text": "Chapitre III : Capital social et dispositions financières", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584248", "@fin": "1992-07-14", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584249", "@fin": "2010-05-08", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1992-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179890", "@fin": "2999-01-01", "@num": "L523-1", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le capital social des sociétés coopératives agricoles et de leurs unions peut être augmenté, si les statuts de ces sociétés le prévoient, par prélèvement sur des réserves sociales libres d'affectation.
\n
En cas d'augmentation du capital, celle-ci sera effectuée dans la limite du barème en vigueur fixant le taux de majoration applicable aux rentes viagères.
\n
Cette augmentation, qui ne pourra intervenir qu'après présentation à l'assemblée générale extraordinaire d'un rapport spécial de révision établi par un organisme agréé en application de l'article L. 527-1, est cumulable avec celle prévue à l'article L. 123-7.
\n
Les deux opérations cumulées ne peuvent toutefois aboutir à une augmentation de capital social supérieure à celle qui résulterait de l'application du barème visé l'alinéa 2 ci-dessus.
\n
L'augmentation de capital donne lieu à majoration de la valeur nominale des parts sociales antérieurement émises ou à distribution de nouvelles parts sociales.
\n
Les dispositions de l'article 11 bis du dernier alinéa de l'article 16 et du dernier alinéa de l'article 18 de la loi n° 47-1775 du 10 septembre 1947 ne sont pas applicables.
" } }, "LEGIARTI000006584318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "1990-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006584318", "URL": "article/LEGI/ARTI/00/00/06/58/43/LEGIARTI000006584318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X527L001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006604800", "@num": "4", "#text": "Décret n°90-879 du 28 septembre 1990 - art. 4 () JORF 30 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000526161", "@nortexte": "PRME9061916D", "@numtexte": "90-879", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-28" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000039461315", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461335", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686933", "@num": "ANNEXE 2", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686939", "@num": "ANNEXE 4", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686941", "@num": "ANNEXE 5", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686943", "@num": "ANNEXE 6", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000048539508", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029593648", "@num": "L522-5", "#text": "Code rural - art. L522-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179890", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148643", "@num": "L524-6-3", "#text": "Code rural - art. L524-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593114", "@num": "R527-10", "#text": "Code rural - art. R527-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278625", "@num": "R527-2", "#text": "Code rural - art. R527-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278622", "@num": "R527-4", "#text": "Code rural - art. R527-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278619", "@num": "R527-5", "#text": "Code rural - art. R527-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593111", "@num": "R527-9", "#text": "Code rural - art. R527-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037556657", "@num": "L523-7", "#text": "Code rural et de la pêche maritime - art. L523-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539738", "@num": "L527-1-1", "#text": "Code rural et de la pêche maritime - art. L527-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural et de la pêche maritime - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584458", "@num": "L582-15", "#text": "Code rural et de la pêche maritime - art. L582-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023330042", "@num": "R522-9", "#text": "Code rural et de la pêche maritime - art. R522-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039343898", "@num": "R526-8", "#text": "Code rural et de la pêche maritime - art. R526-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036458689", "@num": "R531-6", "#text": "Code rural et de la pêche maritime - art. R531-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183016", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières aux fédérations de coopératives agréées ayant pour objet de procéder aux opérations de révision.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167799", "@fin": "2999-01-01", "#text": "Section 1 : Fédérations de coopératives", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584318", "@fin": "2006-01-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584319", "@fin": "2006-10-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584320", "@fin": "2014-10-15", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029593624", "@fin": "2019-07-01", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038414157", "@fin": "2999-01-01", "@num": "L527-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles et leurs unions sont tenues d'adhérer à une fédération de coopératives, agréée par l'autorité supérieure, ayant pour objet de procéder, sous le nom de révision, à l'examen analytique et périodique des comptes et de la gestion des coopératives qui en font la demande, afin d'en dégager, à l'intention de l'organisme révisé et de ses membres, une appréciation critique.
\n
Les fédérations agréés doivent adhérer à l'association nationale de révision de la coopération agricole prévue ci-après.
\n
Cette association a pour objet de définir les principes et méthodes de la révision, d'organiser, suivre et contrôler sa mise en oeuvre, de faciliter le recrutement et la formation des réviseurs, d'agréer ces derniers, de gérer les ressources dont elle disposera à cet effet.
\n
Les statuts et le budget de l'association sont soumis à l'approbation de l'autorité supérieure.
\n
Ses ressources sont constituées notamment par une cotisation obligatoire de chaque société coopérative et union de sociétés coopératives agricoles, perçues par l'intermédiaire des fédérations.
" } }, "LEGIARTI000006584319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-10-06", "DATE_DEBUT": "2006-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584319", "URL": "article/LEGI/ARTI/00/00/06/58/43/LEGIARTI000006584319.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X527L001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601276", "@num": "58", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 58 () JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000039461315", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461335", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686933", "@num": "ANNEXE 2", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686939", "@num": "ANNEXE 4", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686941", "@num": "ANNEXE 5", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686943", "@num": "ANNEXE 6", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000048539508", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029593648", "@num": "L522-5", "#text": "Code rural - art. L522-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179890", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148643", "@num": "L524-6-3", "#text": "Code rural - art. L524-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593114", "@num": "R527-10", "#text": "Code rural - art. R527-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278625", "@num": "R527-2", "#text": "Code rural - art. R527-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278622", "@num": "R527-4", "#text": "Code rural - art. R527-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278619", "@num": "R527-5", "#text": "Code rural - art. R527-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593111", "@num": "R527-9", "#text": "Code rural - art. R527-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L528-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037556657", "@num": "L523-7", "#text": "Code rural et de la pêche maritime - art. L523-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539738", "@num": "L527-1-1", "#text": "Code rural et de la pêche maritime - art. L527-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural et de la pêche maritime - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584458", "@num": "L582-15", "#text": "Code rural et de la pêche maritime - art. L582-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023330042", "@num": "R522-9", "#text": "Code rural et de la pêche maritime - art. R522-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039343898", "@num": "R526-8", "#text": "Code rural et de la pêche maritime - art. R526-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036458689", "@num": "R531-6", "#text": "Code rural et de la pêche maritime - art. R531-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183016", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières aux fédérations de coopératives agréées ayant pour objet de procéder aux opérations de révision.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167799", "@fin": "2999-01-01", "#text": "Section 1 : Fédérations de coopératives", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584318", "@fin": "2006-01-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584319", "@fin": "2006-10-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584320", "@fin": "2014-10-15", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029593624", "@fin": "2019-07-01", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038414157", "@fin": "2999-01-01", "@num": "L527-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles et leurs unions sont tenues d'adhérer à une fédération de coopératives, agréée par l'autorité supérieure, ayant pour objet de procéder, sous le nom de révision, à l'examen analytique et périodique des comptes et de la gestion des coopératives qui en font la demande, afin d'en dégager, à l'intention de l'organisme révisé et de ses membres, une appréciation critique.
\n
Les fédérations agréés doivent adhérer à l'association nationale de révision de la coopération agricole prévue ci-après.
\n
Cette association peut assurer tout ou partie de la définition des principes et méthodes de la révision ainsi que de l'organisation, du suivi et du contrôle de sa mise en oeuvre. En outre, elle a pour objet de faciliter le recrutement et la formation des réviseurs et d'agréer ces derniers. Elle gère les ressources dont elle dispose à cet effet.
\n
Les statuts et le budget de l'association sont soumis à l'approbation de l'autorité supérieure.
\n
Ses ressources sont notamment constituées par la contribution du Haut Conseil de la coopération agricole pour la réalisation des missions qu'il lui confie en application du cinquième alinéa de l'article L. 528-1.
" } }, "LEGIARTI000006584320": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-15", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584320", "URL": "article/LEGI/ARTI/00/00/06/58/43/LEGIARTI000006584320.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X527L001XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601523", "@num": "6", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 6 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000039461315", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461335", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686933", "@num": "ANNEXE 2", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686939", "@num": "ANNEXE 4", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686941", "@num": "ANNEXE 5", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686943", "@num": "ANNEXE 6", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-57 à L225-95-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539508", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029593648", "@num": "L522-5", "#text": "Code rural - art. L522-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179890", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148643", "@num": "L524-6-3", "#text": "Code rural - art. L524-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593114", "@num": "R527-10", "#text": "Code rural - art. R527-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278625", "@num": "R527-2", "#text": "Code rural - art. R527-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278622", "@num": "R527-4", "#text": "Code rural - art. R527-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278619", "@num": "R527-5", "#text": "Code rural - art. R527-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593111", "@num": "R527-9", "#text": "Code rural - art. R527-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L528-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037556657", "@num": "L523-7", "#text": "Code rural et de la pêche maritime - art. L523-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539738", "@num": "L527-1-1", "#text": "Code rural et de la pêche maritime - art. L527-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural et de la pêche maritime - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584458", "@num": "L582-15", "#text": "Code rural et de la pêche maritime - art. L582-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023330042", "@num": "R522-9", "#text": "Code rural et de la pêche maritime - art. R522-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039343898", "@num": "R526-8", "#text": "Code rural et de la pêche maritime - art. R526-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036458689", "@num": "R531-6", "#text": "Code rural et de la pêche maritime - art. R531-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183016", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières aux fédérations de coopératives agréées ayant pour objet de procéder aux opérations de révision.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167799", "@fin": "2999-01-01", "#text": "Section 1 : Fédérations de coopératives", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584318", "@fin": "2006-01-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584319", "@fin": "2006-10-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584320", "@fin": "2014-10-15", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029593624", "@fin": "2019-07-01", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038414157", "@fin": "2999-01-01", "@num": "L527-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles et leurs unions sont tenues d'adhérer à une fédération de coopératives, agréée par l'autorité administrative, ayant pour objet de procéder, sous le nom de révision, aux contrôles de la conformité de leur situation et de leur fonctionnement aux principes et aux règles de la coopération.
\n
Les fédérations agréés doivent adhérer à l'association nationale de révision de la coopération agricole prévue ci-après.
\n
Cette association peut assurer tout ou partie de la définition des principes et méthodes de la révision ainsi que de l'organisation, du suivi et du contrôle de sa mise en oeuvre. En outre, elle a pour objet de faciliter le recrutement et la formation des réviseurs et d'agréer ces derniers. Elle gère les ressources dont elle dispose à cet effet.
\n
Les statuts et le budget de l'association sont soumis à l'approbation de l'autorité supérieure.
\n
Ses ressources sont notamment constituées par la contribution du Haut Conseil de la coopération agricole pour la réalisation des missions qu'il lui confie en application du cinquième alinéa de l'article L. 528-1.
\n
Les fédérations sont dirigées par un directoire, qui exerce ses fonctions sous le contrôle d'un conseil de surveillance dans les conditions définies aux articles L. 225-57 à L. 225-95-1 du code de commerce. Seuls peuvent être membres du directoire des réviseurs agréés salariés de la fédération. Ils sont désignés par le conseil de surveillance après accord de l'association nationale de révision mentionnée ci-dessus. Ne peuvent siéger au conseil de surveillance les représentants des coopératives agricoles et des unions dont les comptes sont contrôlés par la fédération.
" } }, "LEGIARTI000022179890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L523-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022179890", "URL": "article/LEGI/ARTI/00/00/22/17/98/LEGIARTI000022179890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006288799", "@num": "18", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000022178050", "@num": "2", "#text": "Ordonnance n°2010-459 du 6 mai 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000022176359", "@nortexte": "AGRS1008282R", "@numtexte": "2010-459", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000006584260", "@num": "L523-7", "#text": "Code rural - art. L523-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121861", "@num": "L526-2", "#text": "Code rural - art. L526-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584318", "@num": "L527-1", "#text": "Code rural - art. L527-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018680821", "@num": "R524-21", "#text": "Code rural - art. R524-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045296893", "@num": "L521-3", "#text": "Code rural et de la pêche maritime - art. L521-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584450", "@num": "L582-11", "#text": "Code rural et de la pêche maritime - art. L582-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584456", "@num": "L582-14", "#text": "Code rural et de la pêche maritime - art. L582-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584434", "@num": "L582-4", "#text": "Code rural et de la pêche maritime - art. L582-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584441", "@num": "L582-7", "#text": "Code rural et de la pêche maritime - art. L582-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278524", "@num": "R523-5", "#text": "Code rural et de la pêche maritime - art. R523-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167789", "@fin": "2999-01-01", "#text": "Section 1 : Capital social.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152273", "@fin": "2999-01-01", "#text": "Chapitre III : Capital social et dispositions financières", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584248", "@fin": "1992-07-14", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584249", "@fin": "2010-05-08", "@num": "L523-1", "@etat": "MODIFIE", "@debut": "1992-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022179890", "@fin": "2999-01-01", "@num": "L523-1", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le capital social des sociétés coopératives agricoles et de leurs unions peut être augmenté, si les statuts de ces sociétés le prévoient, par prélèvement sur des réserves sociales libres d'affectation.

En cas d'augmentation du capital, celle-ci sera effectuée dans la limite du barème en vigueur fixant le taux de majoration applicable aux rentes viagères.

Cette augmentation, qui ne pourra intervenir qu'après présentation à l'assemblée générale extraordinaire d'un rapport spécial de révision établi par un organisme agréé en application de l'article L. 527-1, est cumulable avec celle prévue à l'article L. 523-7.

Les deux opérations cumulées ne peuvent toutefois aboutir à une augmentation de capital social supérieure à celle qui résulterait de l'application du barème visé l'alinéa 2 ci-dessus.

L'augmentation de capital donne lieu à majoration de la valeur nominale des parts sociales antérieurement émises ou à distribution de nouvelles parts sociales.

Les dispositions de l'article 11 bis du dernier alinéa de l'article 16 et du dernier alinéa de l'article 18 de la loi n° 47-1775 du 10 septembre 1947 ne sont pas applicables.

" } }, "LEGIARTI000029593624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-01", "DATE_DEBUT": "2014-10-15" } }, "META_COMMUN": { "ID": "LEGIARTI000029593624", "URL": "article/LEGI/ARTI/00/00/29/59/36/LEGIARTI000029593624.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi n° 2006-11 du 5 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000029575103", "@num": "13", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000039461315", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461335", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686933", "@num": "ANNEXE 2", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686939", "@num": "ANNEXE 4", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686941", "@num": "ANNEXE 5", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686943", "@num": "ANNEXE 6", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000006224130", "@num": "L225-57", "#text": "Code de commerce - art. L225-57", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539508", "@num": "L612-1", "#text": "Code de commerce - art. L612-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029593648", "@num": "L522-5", "#text": "Code rural - art. L522-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179890", "@num": "L523-1", "#text": "Code rural - art. L523-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148643", "@num": "L524-6-3", "#text": "Code rural - art. L524-6-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029581183", "@num": "L527-1-3", "#text": "Code rural - art. L527-1-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584326", "@num": "L528-1", "#text": "Code rural - art. L528-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593114", "@num": "R527-10", "#text": "Code rural - art. R527-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278625", "@num": "R527-2", "#text": "Code rural - art. R527-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278622", "@num": "R527-4", "#text": "Code rural - art. R527-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278619", "@num": "R527-5", "#text": "Code rural - art. R527-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006593111", "@num": "R527-9", "#text": "Code rural - art. R527-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037556657", "@num": "L523-7", "#text": "Code rural et de la pêche maritime - art. L523-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539738", "@num": "L527-1-1", "#text": "Code rural et de la pêche maritime - art. L527-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural et de la pêche maritime - art. L529-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584458", "@num": "L582-15", "#text": "Code rural et de la pêche maritime - art. L582-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023330042", "@num": "R522-9", "#text": "Code rural et de la pêche maritime - art. R522-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039343898", "@num": "R526-8", "#text": "Code rural et de la pêche maritime - art. R526-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036458689", "@num": "R531-6", "#text": "Code rural et de la pêche maritime - art. R531-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183016", "@fin": "2999-01-01", "#text": "Sous-section 2 : Dispositions particulières aux fédérations de coopératives agréées ayant pour objet de procéder aux opérations de révision.", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167799", "@fin": "2999-01-01", "#text": "Section 1 : Fédérations de coopératives", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152278", "@fin": "2999-01-01", "#text": "Chapitre VII : Fédérations de coopératives et association nationale de révision, sociétés coopératives de caution mutuelle", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138345", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121423", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1985-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584318", "@fin": "2006-01-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584319", "@fin": "2006-10-06", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006584320", "@fin": "2014-10-15", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029593624", "@fin": "2019-07-01", "@num": "L527-1", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038414157", "@fin": "2999-01-01", "@num": "L527-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les coopératives agricoles et leurs unions sont tenues d'adhérer à une fédération de coopératives, agréée par l'autorité administrative, ayant pour objet de procéder, sous le nom de révision, aux contrôles de la conformité de leur situation et de leur fonctionnement aux principes et aux règles de la coopération.

Cette révision est mise en œuvre par les réviseurs agréés exerçant leur mission au nom et pour le compte d'une fédération agréée pour la révision dont ils sont salariés.

Les fédérations agréés doivent adhérer à l'association nationale de révision de la coopération agricole prévue ci-après.

Cette dernière assure l'organisation et le contrôle des fédérations agréées pour la révision, notamment pour les opérations de révision conduites en application des articles L. 522-5 et L. 527-1-3. Elle a également pour mission de faciliter le recrutement et la formation des réviseurs, d'agréer ces derniers et de contrôler leurs activités. Elle participe à l'élaboration des normes publiées par le Haut Conseil de la coopération agricole et définit les méthodes de leur application. Elle peut également assurer le suivi et le contrôle de la mise en œuvre de la révision sur délégation du Haut Conseil de la coopération agricole, en application du cinquième alinéa de l'article L. 528-1. Elle assure l'information et la formation sur les normes.

\n
\n

Les statuts et le budget de l'association sont soumis à l'approbation de l'autorité supérieure.

\n
\n

Ses ressources sont notamment constituées par la contribution du Haut Conseil de la coopération agricole pour la réalisation des missions qu'il lui confie en application du cinquième alinéa de l'article L. 528-1.

\n
\n

Les fédérations sont dirigées par un directoire, qui exerce ses fonctions sous le contrôle d'un conseil de surveillance dans les conditions définies aux articles L. 225-57 à L. 225-95-1 du code de commerce. Seuls peuvent être membres du directoire des réviseurs agréés salariés de la fédération. Ils sont désignés par le conseil de surveillance après accord de l'association nationale de révision mentionnée ci-dessus. Ne peuvent siéger au conseil de surveillance les représentants des coopératives agricoles et des unions dont les comptes sont contrôlés par la fédération.

\n
" } }, "LEGIARTI000029928229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029928229", "URL": "article/LEGI/ARTI/00/00/29/92/82/LEGIARTI000029928229.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006584256", "@num": "L523-5", "#text": "Code rural et de la pêche maritime - art. L523-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947022", "@num": "L523-5-1", "#text": "Code rural et de la pêche maritime - art. L523-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947040", "@num": "L524-2-1", "#text": "Code rural et de la pêche maritime - art. L524-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947033", "@num": "L529-6", "#text": "Code rural et de la pêche maritime - art. L529-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029928165", "@fin": "2999-01-01", "#text": "Chapitre VII : Clarification du droit", "@debut": "2014-12-22" } ] }, "@cid": "JORFTEXT000029926655", "@nor": "EINX1412185L", "@num": "2014-1545", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-1545 du 20 décembre 2014 relative à la simplification de la vie des entreprises et portant diverses dispositions de simplification et de clarification du droit et des procédures administratives (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029926655", "@c_titre_court": "LOI n° 2014-1545 du 20 décembre 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-1545 du 20 décembre 2014 relative à la simplification de la vie des entreprises", "@debut": "2014-12-22", "@id_txt": "LEGITEXT000029928158", "@c_titre_court": "LOI n°2014-1545 du 20 décembre 2014" } ], "@date_publi": "2014-12-21", "@date_signature": "2014-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029928229", "@fin": "2999-01-01", "@num": "51", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029926970", "@fin": "2999-01-01", "@num": "51", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime.
\nArt. L524-2-1, Art. L529-6\n
\n

A abrogé les dispositions suivantes :

- Code rural et de la pêche maritime.
\nArt. L523-5\n
\n

A modifié les dispositions suivantes :

- Code rural et de la pêche maritime.
\nArt. L523-5-1\n
\n

\n
" } }, "LEGIARTI000038414157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L527-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038414157", "URL": "article/LEGI/ARTI/00/00/38/41/41/LEGIARTI000038414157.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 6 de l’ordonnance n° 2019-362 du 24 avril 2019 : Les sociétés coopératives ou leurs unions disposent d'un délai de quatorze mois à compter de la publication de la présente ordonnance pour modifier leurs statuts et leur règlement intérieur conformément aux dispositions de la présente ordonnance et les transmettre au Haut Conseil de la coopération agricole. Cette obligation est reportée au 1er juillet 2022 pour les sociétés coopératives agricoles ou leurs unions qui ont exclusivement pour objet l'approvisionnement ou les services et dont le chiffre d'affaires annuel est inférieur à 200 000 € hors taxes.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi n° 2006-11 du 5 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000038410689", "@num": "4", "#text": "Ordonnance n°2019-362 du 24 avril 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000038410197", "@nortexte": "AGRT1903569R", "@numtexte": "2019-362", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-04-24" }, { "@id": "LEGIARTI000039461315", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461335", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686933", "@num": "ANNEXE 2", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686939", "@num": "ANNEXE 4", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686941", "@num": "ANNEXE 5", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623565", "@nortexte": "AGRT2005283A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000046686943", "@num": "ANNEXE 6", "#text": "Arrêté du 20 février 2020 - art. 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Cette révision est mise en œuvre par les réviseurs agréés exerçant leur mission au nom et pour le compte d'une fédération agréée pour la révision dont ils sont salariés.

Les fédérations agréés doivent adhérer à l'association nationale de révision de la coopération agricole prévue ci-après.

Cette dernière assure l'organisation et le contrôle des fédérations agréées pour la révision, notamment pour les opérations de révision conduites en application des articles L. 522-5 et L. 527-1-3. Elle a également pour mission de faciliter le recrutement et la formation des réviseurs, d'agréer ces derniers et de contrôler leurs activités. Elle participe à l'élaboration des normes publiées par le Haut Conseil de la coopération agricole et définit les méthodes de leur application. Elle peut également assurer le suivi et le contrôle de la mise en œuvre de la révision sur délégation du Haut Conseil de la coopération agricole, en application du quatrième alinéa de l'article L. 528-1. Elle assure l'information et la formation sur les normes.

Les statuts et le budget de l'association sont soumis à l'approbation de l'autorité supérieure.

Ses ressources sont notamment constituées par la contribution du Haut Conseil de la coopération agricole pour la réalisation des missions qu'il lui confie en application du quatrième alinéa de l'article L. 528-1.

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Article L529-6 AUTONOME VIGUEUR, en vigueur depuis le 22/12/2014 (Code rural et de la pêche maritime)