{ "article": { "LEGIARTI000030982014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "139", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030982014", "URL": "article/LEGI/ARTI/00/00/30/98/20/LEGIARTI000030982014.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031011377", "@num": "L214-34", "#text": "Code monétaire et financier - art. L214-34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011354", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030981727", "@fin": "2999-01-01", "#text": "Section 2 : Améliorer le financement", "@debut": "2015-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030981719", "@fin": "2999-01-01", "#text": "Chapitre Ier : Investissement", "@debut": "2015-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030981746", "@fin": "2999-01-01", "#text": "Titre II : INVESTIR", "@debut": "2015-08-08" } ] }, "@cid": "JORFTEXT000030978561", "@nor": "EINX1426821L", "@num": "2015-990", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030978561", "@c_titre_court": "LOI n° 2015-990 du 6 août 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques (1)", "@debut": "2015-08-08", "@id_txt": "LEGITEXT000030981713", "@c_titre_court": "LOI n°2015-990 du 6 août 2015" } ], "@date_publi": "2015-08-07", "@date_signature": "2015-08-06", "@num_parution_jo": "0181" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030982014", "@fin": "2999-01-01", "@num": "139", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030979822", "@fin": "2999-01-01", "@num": "139", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L214-34, Art. L214-36, Art. L214-51\n
\n

\n
" } }, "LEGIARTI000031011346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-51", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031011346", "URL": "article/LEGI/ARTI/00/00/31/01/13/LEGIARTI000031011346.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006291565", "@num": "1-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 1-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006291565", "@num": "1-1", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 1-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000030982014", "@num": "139", "#text": "LOI n°2015-990 du 6 août 2015 - art. 139", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000031815471", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815468", "@num": "35 A", "#text": "Code général des impôts, CGI. - art. 35 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780356", "@num": "D214-124", "#text": "Code monétaire et financier - art. D214-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011354", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649886", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810446", "@num": "L214-69", "#text": "Code monétaire et financier - art. L214-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024421918", "@fin": "2999-01-01", "#text": "Sous-paragraphe 1 : Dispositions communes", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786984", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Organismes de placement collectif immobilier", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650340", "@fin": "2003-08-02", "@num": "L214-51", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650341", "@fin": "2009-04-01", "@num": "L214-51", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148304", "@fin": "2013-07-28", "@num": "L214-51", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027810229", "@fin": "2014-01-04", "@num": "L214-51", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028441399", "@fin": "2015-08-08", "@num": "L214-51", "@etat": "MODIFIE", "@debut": "2014-01-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031011346", "@fin": "2999-01-01", "@num": "L214-51", "@etat": "VIGUEUR", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le résultat net de l'exercice d'un organisme de placement collectif immobilier est égal à la somme :

1° Des produits relatifs aux actifs immobiliers, y compris les loyers issus de biens meublés, mentionnés aux 1° à 3° et au 5° du I de l'article L. 214-36 pour la société de placement à prépondérance immobilière à capital variable et aux 1°, 2° et 5° du I du même article pour le fonds de placement immobilier, diminués du montant des frais et charges correspondant ;

2° Des produits et rémunérations dégagés par la gestion des autres actifs diminués du montant des frais et charges correspondant ;

3° Des autres produits, diminués des frais de gestion et des autres frais et charges, qui ne peuvent être directement rattachés aux actifs mentionnés aux 1° et 2°.

Les modalités d'affectation des frais et charges des 1° à 3° sont définies par décret.

Pour l'application du présent article, les produits et plus-values réalisés par une société mentionnée au 2° du I de l'article L. 214-36 et par un fonds de placement immobilier, un fonds professionnel de placement immobilier ou un organisme de droit étranger, tels que mentionnés à la dernière phrase du 1° de l'article L. 214-37, sont réputés avoir été réalisés par le fonds de placement immobilier à concurrence de ses droits directs ou indirects dans cette société ou dans ce fonds.

" } }, "LEGIARTI000031011354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-05", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031011354", "URL": "article/LEGI/ARTI/00/00/31/01/13/LEGIARTI000031011354.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509065", "#text": "Loi 88-1201 1988-12-23 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006314221", "@num": "22", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328313", "@num": "10-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328339", "@num": "10-3", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328357", "@num": "10-4", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006328649", "@num": "16-1", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000023378510", "@num": "78", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000028421636", "@num": "313-12", "#text": "Arrêté du 12 novembre 2004 - art. 313-12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025916421", "@num": "314-19", "#text": "Arrêté du 12 novembre 2004 - art. 314-19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037151846", "@num": "319-15", "#text": "Arrêté du 12 novembre 2004 - art. 319-15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000037038310", "@num": "321-166", "#text": "Arrêté du 12 novembre 2004 - art. 321-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026047887", "@num": "412-2", "#text": "Arrêté du 12 novembre 2004 - art. 412-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026076648", "@num": "412-65", "#text": "Arrêté du 12 novembre 2004 - art. 412-65 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026023216", "@num": "414-1", "#text": "Arrêté du 12 novembre 2004 - art. 414-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026019998", "@num": "414-9", "#text": "Arrêté du 12 novembre 2004 - art. 414-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895896", "@num": "422-129", "#text": "Arrêté du 12 novembre 2004 - art. 422-129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028377879", "@num": "422-137", "#text": "Arrêté du 12 novembre 2004 - art. 422-137 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378019", "@num": "422-140", "#text": "Arrêté du 12 novembre 2004 - art. 422-140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378086", "@num": "422-145", "#text": "Arrêté du 12 novembre 2004 - art. 422-145 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378433", "@num": "422-162", "#text": "Arrêté du 12 novembre 2004 - art. 422-162 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378483", "@num": "422-163", "#text": "Arrêté du 12 novembre 2004 - art. 422-163 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378505", "@num": "422-164", "#text": "Arrêté du 12 novembre 2004 - art. 422-164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378526", "@num": "422-165", "#text": "Arrêté du 12 novembre 2004 - art. 422-165 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028378543", "@num": "422-166", "#text": "Arrêté du 12 novembre 2004 - art. 422-166 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028380433", "@num": "422-179", "#text": "Arrêté du 12 novembre 2004 - art. 422-179 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000028422426", "@num": "423-13", "#text": "Arrêté du 12 novembre 2004 - art. 423-13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006322627", "@num": "32", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006260639", "@num": "4", "#text": "Décret n°2007-243 du 23 février 2007 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000030982014", "@num": "139", "#text": "LOI n°2015-990 du 6 août 2015 - art. 139", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000049884827", "@num": "1", "#text": "Arrêté du 7 août 2019 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906774", "@nortexte": "ECOT1917532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-07" }, { "@id": "LEGIARTI000049872156", "@num": "8", "#text": "Ordonnance n°2024-662 du 3 juillet 2024 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000049870394", "@nortexte": "ECOT2412409R", "@numtexte": "2024-662", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-07-03" }, { "@id": "LEGIARTI000049896891", "@num": "1", "#text": "Arrêté du 1er juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049888609", "@nortexte": "ECOT2407581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-01" }, { "@id": "LEGIARTI000006294300", "@num": "171 AU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294301", "@num": "171 AV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AV (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294302", "@num": "171 AW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313075", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304150", "@num": "242 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 242 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620391", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020059026", "@num": "885 I ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639247", "@num": "L239-1", "#text": "Code de commerce. - art. L239-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744536", "@num": "R212-31", "#text": "Code de la mutualité - art. R212-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744582", "@num": "R931-10-21", "#text": "Code de la sécurité sociale. - art. R931-10-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744483", "@num": "R332-2", "#text": "Code des assurances - art. R332-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815471", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189454", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815468", "@num": "35 A", "#text": "Code général des impôts, CGI. - art. 35 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189590", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629200", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887010", "@num": "299 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886999", "@num": "299 octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039271882", "@num": "D214-113", "#text": "Code monétaire et financier - art. D214-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027780356", "@num": "D214-124", "#text": "Code monétaire et financier - art. D214-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646457", "@num": "L211-1", "#text": "Code monétaire et financier - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020087648", "@num": "L211-41", "#text": "Code monétaire et financier - art. L211-41", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810601", "@num": "L214-149", "#text": "Code monétaire et financier - art. L214-149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764347", "@num": "L214-24-24", "#text": "Code monétaire et financier - art. L214-24-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787103", "@num": "L214-37", "#text": "Code monétaire et financier - art. L214-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649930", "@num": "L214-38", "#text": "Code monétaire et financier - art. L214-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019289337", "@num": "L214-38-1", "#text": "Code monétaire et financier - art. L214-38-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027787063", "@num": "L214-39", "#text": "Code monétaire et financier - art. L214-39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378480", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378472", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810276", "@num": "L214-42", "#text": "Code monétaire et financier - art. L214-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810263", "@num": "L214-43", "#text": "Code monétaire et financier - art. L214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011346", "@num": "L214-51", "#text": "Code monétaire et financier - art. L214-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810217", "@num": "L214-55", "#text": "Code monétaire et financier - art. L214-55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613195", "@num": "L214-61", "#text": "Code monétaire et financier - art. L214-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877116", "@num": "L214-66", "#text": "Code monétaire et financier - art. L214-66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810446", "@num": "L214-69", "#text": "Code monétaire et financier - art. L214-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810438", "@num": "L214-71", "#text": "Code monétaire et financier - art. L214-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877146", "@num": "L214-76", "#text": "Code monétaire et financier - art. L214-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810404", "@num": "L214-80", "#text": "Code monétaire et financier - art. L214-80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441387", "@num": "L214-81", "#text": "Code monétaire et financier - art. L214-81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651122", "@num": "L214-89", "#text": "Code monétaire et financier - art. L214-89", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563656", "@num": "L221-32-2", "#text": "Code monétaire et financier - art. L221-32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810152", "@num": "L231-5", "#text": "Code monétaire et financier - art. L231-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652234", "@num": "L342-2", "#text": "Code monétaire et financier - art. L342-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652335", "@num": "L421-1", "#text": "Code monétaire et financier - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652450", "@num": "L422-1", "#text": "Code monétaire et financier - art. L422-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652470", "@num": "L423-1", "#text": "Code monétaire et financier - art. L423-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654303", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877684", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877537", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042347585", "@num": "R214-104", "#text": "Code monétaire et financier - art. R214-104 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798126", "@num": "R214-106", "#text": "Code monétaire et financier - art. R214-106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798123", "@num": "R214-107", "#text": "Code monétaire et financier - art. 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I. – Dans les conditions fixées par décret en Conseil d'Etat, l'actif d'un organisme de placement collectif immobilier est exclusivement constitué :

1° Des immeubles construits ou acquis, en vue de la location, ainsi que des meubles meublants, biens d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers, des droits réels portant sur de tels biens et énumérés par le décret en Conseil d'Etat mentionné à l'alinéa précédent et des droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur de tels biens ;

2° Des parts de sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et qui satisfont aux conditions suivantes :

a) Les associés répondent du passif au-delà de leurs apports sauf dans les cas où, en application de l'article L. 214-89 ou d'une disposition équivalente de droit étranger, ils ne sont tenus du passif que dans la limite de leurs apports ;

b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, ainsi que des meubles meublants, biens d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location, ou de participations directes ou indirectes dans des sociétés répondant aux conditions du présent 2° ;

c) Les autres actifs sont des avances en compte courant consenties à des sociétés mentionnées aux 2° et 3°, des créances résultant de leur activité principale, des liquidités mentionnées au 9° ou des instruments financiers à caractère liquide mentionnés au 8° ;

d) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;

3° Des parts de sociétés de personnes autres que celles mentionnées au 2°, des parts ou des actions de sociétés autres que des sociétés de personnes qui ne sont pas admises aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1. Ces sociétés satisfont aux conditions suivantes :

a) La responsabilité des associés ou actionnaires est limitée au montant de leurs apports ;

b) L'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, ainsi que des meubles meublants, biens d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés répondant aux conditions des a, b et d du 2° ou du présent 3° ou d'avances en compte courant consenties à des sociétés mentionnées au 2° ou au présent 3° ;

c) Les instruments financiers qu'elles émettent ne sont pas admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ;

4° Des actions négociées sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 et émises par une société dont l'actif est principalement constitué d'immeubles acquis ou construits en vue de la location, de droits réels portant sur de tels biens, de droits détenus en qualité de crédit-preneur afférents à des contrats de crédit-bail portant sur des immeubles en vue de leur location ou de participations directes ou indirectes dans des sociétés dont l'actif répond aux mêmes conditions ;

5° Des parts ou actions d'organisme de placement collectif immobilier et d'organismes de placement collectif immobilier professionnel et de parts, actions ou droits détenus dans des organismes de droit étranger ayant un objet équivalent, quelle que soit leur forme ;

6° Des titres financiers mentionnés au II de l'article L. 211-1 et à l'article L. 211-41 admis aux négociations sur un marché mentionné aux articles L. 421-1, L. 422-1 et L. 423-1 ainsi que des instruments financiers à terme dans les conditions fixées à l'article L. 214-38 ;

7° Des parts ou actions d'organismes de placement collectif en valeurs mobilières relevant de la section 1 du présent chapitre ou de FIA relevant de l'article L. 214-24-24 ou autorisés à la commercialisation en France ;

8° Des dépôts et des instruments financiers liquides définis par décret en Conseil d'Etat ;

9° Des liquidités définies par décret en Conseil d'Etat ;

10° Des avances en compte courant consenties en application de l'article L. 214-42.

Un décret en Conseil d'Etat définit les règles de dispersion et de plafonnement des risques, notamment en matière de construction, applicables à l'organisme de placement collectif immobilier.

II. – Un organisme de placement collectif immobilier et les sociétés mentionnées au 2° du I ne peuvent détenir d'actions, parts, droits financiers ou droits de vote dans une entité, quelle que soit sa forme, dont les associés ou membres répondent indéfiniment et solidairement des dettes de l'entité.

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Les organismes de placement collectif immobilier ont pour objet l'investissement dans des immeubles destinés à la location ou qu'ils font construire exclusivement en vue de leur location, qu'ils détiennent directement ou indirectement, y compris en l'état futur d'achèvement, toutes opérations nécessaires à leur usage ou à leur revente, la réalisation de travaux de toute nature dans ces immeubles, notamment les opérations afférentes à leur construction, leur rénovation et leur réhabilitation en vue de leur location et accessoirement la gestion d'instruments financiers et de dépôts. A titre accessoire, les organismes de placement collectif immobilier peuvent acquérir, directement ou indirectement, en vue de leur location, des meubles meublants, des biens d'équipement ou tous biens meubles affectés aux immeubles détenus et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers. Les actifs immobiliers ne peuvent être acquis exclusivement en vue de leur revente. Toutefois, les organismes de placement collectif immobilier peuvent céder à tout moment les actifs immobiliers à usage d'habitation acquis en nue-propriété et relevant du chapitre III du titre V du livre II du code de la construction et de l'habitation.

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Les organismes de placement collectif immobilier peuvent comprendre différentes catégories de parts ou d'actions dans les conditions fixées respectivement par le règlement du fonds de placement immobilier ou les statuts de la société de placement à prépondérance immobilière à capital variable selon les prescriptions du règlement général de l'Autorité des marchés financiers.

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Article 139 ENTIEREMENT_MODIF (LOI n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques (1))