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Le notaire peut renoncer à la totalité des émoluments afférents à un acte déterminé ou aux différents actes reçus à l'occasion d'une même affaire.
\n

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Par décision du Conseil d'Etat n° 398801, 398986, 399218, 399289, 399290, 399291, 401921 du 24 mai 2017 (ECLI:FR:CECHR:2017:398801.20170524), l’article 2 du décret n° 2016-230 du 26 février 2016 relatif aux tarifs de certains professionnels du droit et au fonds interprofessionnel de l’accès au droit et à la justice, en tant qu’il insère dans la partie réglementaire de ce code l’article R. 444-21, est annulé.

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R444-43 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130771", "@num": "R444-44", "#text": "Code de commerce - art. R444-44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130773", "@num": "R444-45", "#text": "Code de commerce - art. R444-45 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130775", "@num": "R444-46", "#text": "Code de commerce - art. R444-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130777", "@num": "R444-47", "#text": "Code de commerce - art. R444-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130779", "@num": "R444-48", "#text": "Code de commerce - art. R444-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130783", "@num": "R444-49", "#text": "Code de commerce - art. R444-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122802", "@num": "R444-5", "#text": "Code de commerce - art. R444-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130785", "@num": "R444-50", "#text": "Code de commerce - art. R444-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130787", "@num": "R444-51", "#text": "Code de commerce - art. R444-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130789", "@num": "R444-52", "#text": "Code de commerce - art. R444-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130791", "@num": "R444-53", "#text": "Code de commerce - art. R444-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130793", "@num": "R444-54", "#text": "Code de commerce - art. R444-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130796", "@num": "R444-55", "#text": "Code de commerce - art. R444-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130798", "@num": "R444-56", "#text": "Code de commerce - art. R444-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130800", "@num": "R444-57", "#text": "Code de commerce - art. R444-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130802", "@num": "R444-58", "#text": "Code de commerce - art. R444-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130806", "@num": "R444-59", "#text": "Code de commerce - art. R444-59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122804", "@num": "R444-6", "#text": "Code de commerce - art. R444-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130810", "@num": "R444-60", "#text": "Code de commerce - art. R444-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130812", "@num": "R444-61", "#text": "Code de commerce - art. R444-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130814", "@num": "R444-62", "#text": "Code de commerce - art. R444-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130816", "@num": "R444-63", "#text": "Code de commerce - art. R444-63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130818", "@num": "R444-64", "#text": "Code de commerce - art. R444-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130820", "@num": "R444-65", "#text": "Code de commerce - art. R444-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130822", "@num": "R444-66", "#text": "Code de commerce - art. R444-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130824", "@num": "R444-67", "#text": "Code de commerce - art. R444-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130826", "@num": "R444-68", "#text": "Code de commerce - art. R444-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130828", "@num": "R444-69", "#text": "Code de commerce - art. R444-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122806", "@num": "R444-7", "#text": "Code de commerce - art. R444-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130830", "@num": "R444-70", "#text": "Code de commerce - art. R444-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122810", "@num": "R444-8", "#text": "Code de commerce - art. R444-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122812", "@num": "R444-9", "#text": "Code de commerce - art. R444-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305433", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305437", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006411925", "@num": "1091", "#text": "Code de procédure civile - art. 1091", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423535", "@num": "255", "#text": "Code civil - art. 255", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428889", "@num": "547", "#text": "Code civil - art. 547", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428898", "@num": "548", "#text": "Code civil - art. 548", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025025646", "@num": "L111-3", "#text": "Code des procédures civiles d'exécution - art. L111-3", "@sens": "source", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032115195", "@nor": "EINC1521525D", "@num": "2016-230", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-230 du 26 février 2016 relatif aux tarifs de certains professionnels du droit et au fonds interprofessionnel de l'accès au droit et à la justice", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032115195", "@c_titre_court": "Décret n°2016-230 du 26 février 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-230 du 26 février 2016 relatif aux tarifs de certains professionnels du droit et au fonds interprofessionnel de l'accès au droit et à la justice", "@debut": "2016-02-29", "@id_txt": "LEGITEXT000032119061", "@c_titre_court": "Décret n°2016-230 du 26 février 2016" } ], "@ministere": "Ministère de l'économie, de l'industrie et du numérique", "@date_publi": "2016-02-28", "@date_signature": "2016-02-26", "@num_parution_jo": "0050" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032119092", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2016-02-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032115211", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : Redistribution et fonds interprofessionnel de l'accès au droit et à la justice, Sct. Sous-section 1 : Redistribution interprofessionnelle , Art. R444-22, Sct. Paragraphe 1 : Aides à l'installation , Art. R444-23, Art. R444-24, Sct. Paragraphe 2 : Aides au maintien, Art. R444-25, Sct. Paragraphe 3 : Dispositions communes, Art. R444-26, Art. R444-27, Art. R444-28, Art. R444-29, Art. R444-30, Art. R444-31, Art. R444-32, Art. R444-33, Art. R444-34, Art. R444-35, Sct. Sous-section 2 : Société de gestion du fonds interprofessionnel de l'accès au droit et à la justice , Art. R444-36, Art. R444-37, Art. R444-38, Art. R444-39, Art. R444-40, Art. R444-41\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : Dispositions particulières applicables aux commissaires-priseurs judiciaires, huissiers de justice et notaires \n\n\n\n\n, Sct. Sous-section 1 : Commissaires-priseurs judiciaires , Art. R444-42, Art. R444-43, Art. R444-44, Art. R444-45, Art. R444-46, Art. R444-47, Art. R444-48, Sct. Sous-section 2 : Huissiers de justice , Art. R444-49, Art. R444-50, Art. R444-51, Art. R444-52, Art. R444-53, Art. R444-54, Art. R444-55, Art. R444-56, Art. R444-57, Art. R444-58, Sct. Sous-section 3 : Notaires \n\n, Art. R444-59, Art. R444-60, Art. R444-61, Art. R444-62, Art. R444-63, Art. R444-64, Art. R444-65, Art. R444-66, Art. R444-67, Art. R444-68, Art. R444-69, Art. R444-70\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. TITRE IV BIS : De certains tarifs réglementés, Sct. Section 1 : Fixation des tarifs, Art. R444-1, Sct. Sous-section 1 : Dispositions générales , Art. R444-2, Art. R444-3, Sct. Sous-section 2 : Méthode de fixation des tarifs , Art. R444-4, Art. R444-5, Art. R444-6, Art. R444-7, Sct. Sous-section 3 : Structure et modalités tarifaires , Art. R444-8, Art. R444-9, Art. R444-10, Art. R444-11, Art. R444-12, Sct. Sous-section 4 : Droits et obligations des professionnels , Art. R444-13, Art. R444-14, Art. R444-15, Art. R444-16, Sct. Sous-section 5 : Recueil de données et d'informations \n\n, Art. R444-17, Art. R444-18, Art. R444-19, Art. R444-20, Art. R444-21\n
\n

\n
" } }, "LEGIARTI000032741692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-12", "DATE_DEBUT": "2016-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000032741692", "URL": "article/LEGI/ARTI/00/00/32/74/16/LEGIARTI000032741692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2016-817 du 20 juin 2016, art. 6-II : Les dispositions du présent I sont applicables aux émoluments déclarés au titre de la cotisation due en vertu du 2° du paragraphe 1er de l'article 3 de la loi du 12 juillet 1937 susvisée pour la plus proche échéance de versement qui suit l'entrée en vigueur dudit décret.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032730976", "@num": "6", "#text": "Décret n°2016-817 du 20 juin 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000032729458", "@nortexte": "AFSS1610671D", "@numtexte": "2016-817", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000032122814", "@num": "R444-10", "#text": "Code de commerce - art. R444-10", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130806", "@num": "R444-59", "#text": "Code de commerce - art. R444-59", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032130830", "@num": "R444-70", "#text": "Code de commerce - art. R444-70", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006107321", "@fin": "2999-01-01", "#text": "CHAPITRE III : Cotisations.", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717193", "@nor": "SPSS9001980D", "@num": "90-1215", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 90-1215 du 20 décembre 1990 portant application de la loi du 12 juillet 1937 instituant une caisse de retraite et de prévoyance des clercs et employés de notaires et modifiant certaines dispositions relatives à cette caisse", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717193", "@c_titre_court": "Décret n° 90-1215 du 20 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Décret n°90-1215 du 20 décembre 1990 portant application de la loi du 12 juillet 1937 instituant une caisse de retraite et de prévoyance des clercs et employés de notaires et modifiant certaines dispositions relatives à cette caisse", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076959", "@c_titre_court": "Décret n°90-1215 du 20 décembre 1990" } ], "@ministere": "MINISTERE DES RELATIONS AVEC LE PARLEMENT", "@date_publi": "1990-12-30", "@date_signature": "1990-12-20", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775183", "@fin": "2016-06-22", "@num": "34", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032741692", "@fin": "2022-12-12", "@num": "34", "@etat": "MODIFIE", "@debut": "2016-06-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046724723", "@fin": "2999-01-01", "@num": "34", "@etat": "VIGUEUR", "@debut": "2022-12-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "A l'exception des remises d'émoluments prévues au II de l'article R. 444-10 et des réductions prévues aux articles R. 444-59 et R. 444-62 du code de commerce, les cotisations afférentes aux émoluments tarifés sont dues sur la totalité desdits émoluments, même en cas de renonciation aux émoluments prévue par l'article R. 444-70 du même code.
\n
Le conseil d'administration peut accorder des dérogations à la règle prévue à l'alinéa précédent, en cas d'émoluments réduits par application d'accords conclus par la chambre des notaires, le conseil régional des notaires ou le Conseil supérieur du notariat lorsque l'intérêt de la profession le justifie.
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A l'exception des remises d'émoluments prévues au II de l'article R. 444-10 et à l'article R. 444-10-1 et des réductions prévues aux articles R. 444-59 et R. 444-62 du code de commerce, les cotisations afférentes aux émoluments tarifés sont dues sur la totalité desdits émoluments, même en cas de renonciation aux émoluments prévue par l'article R. 444-70 du même code.

Le conseil d'administration peut accorder des dérogations à la règle prévue à l'alinéa précédent, en cas d'émoluments réduits par application d'accords conclus par la chambre des notaires, le conseil régional des notaires ou le Conseil supérieur du notariat lorsque l'intérêt de la profession le justifie.

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Article R444-70 AUTONOME VIGUEUR, en vigueur depuis le 29/02/2016 (Code de commerce)