{ "article": { "LEGIARTI000031538198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031538198", "URL": "article/LEGI/ARTI/00/00/31/53/81/LEGIARTI000031538198.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031549543", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000031537332", "@nor": "EINT1527602D", "@num": "2015-1553", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-1553 du 27 novembre 2015 pris pour l'application de l'article L. 441-6-1 du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031537332", "@c_titre_court": "DÉCRET n°2015-1553 du 27 novembre 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-1553 du 27 novembre 2015 pris pour l'application de l'article L. 441-6-1 du code de commerce", "@debut": "2015-11-30", "@id_txt": "LEGITEXT000031538191", "@c_titre_court": "DÉCRET n°2015-1553 du 27 novembre 2015" } ], "@ministere": "Ministère de l'économie, de l'industrie et du numérique", "@date_publi": "2015-11-29", "@date_signature": "2015-11-27", "@num_parution_jo": "0277" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031538198", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031537340", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code de commerce
Art. D823-7-1
\n

\n
" } }, "LEGIARTI000031549543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D823-7-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-25", "DATE_DEBUT": "2015-11-30" } }, "META_COMMUN": { "ID": "LEGIARTI000031549543", "URL": "article/LEGI/ARTI/00/00/31/54/95/LEGIARTI000031549543.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2015-1553 du 27 novembre 2015, article 3 : L'article D. 823-7-1, dans sa rédaction issue du présent décret, est applicable aux comptes afférents aux exercices ouverts à compter du 1er juillet 2016.
\n

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A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053805", "@num": "D441-4", "#text": "Code de commerce - art. D441-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019286035", "@num": "L441-6-1", "#text": "Code de commerce - art. L441-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. 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Pour l'application du deuxième alinéa de l'article L. 441-6-1, les commissaires aux comptes attestent, dans le rapport mentionné à l'article R. 823-7, de la sincérité des informations mentionnées à l'article D. 441-4 et de leur concordance avec les comptes annuels et présentent leurs observations, le cas échéant

" } } }, "article_lien": [ { "article_id": "LEGIARTI000031549543", "cible": true, "cidtexte": "JORFTEXT000031537332", "id": "LEGIARTI000031538198", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031538198", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2015-1553 du 27 novembre 2015 pris pour l'application de l'article L. 441-6-1 du code de commerce)