{ "article": { "LEGIARTI000032673777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032673777", "URL": "article/LEGI/ARTI/00/00/32/67/37/LEGIARTI000032673777.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544766", "@num": "L232-25", "#text": "Code de commerce - art. L232-25", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029930572", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032673023", "@nor": "JUSC1608534A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 mai 2016 relatif à l'allégement des obligations de publicité des comptes annuels des petites entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032673023", "@c_titre_court": "Arrêté du 30 mai 2016" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 mai 2016 relatif à l'allégement des obligations de publicité des comptes annuels des petites entreprises", "@debut": "2016-06-11", "@id_txt": "LEGITEXT000032673767", "@c_titre_court": "Arrêté du 30 mai 2016" } ], "@ministere": "Ministère de la justice", "@date_publi": "2016-06-10", "@date_signature": "2016-05-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032673777", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032673032", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. Annexe 1-5\n
\n

\n
" } }, "LEGIARTI000028544766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2014-02-02" } }, "META_COMMUN": { "ID": "LEGIARTI000028544766", "URL": "article/LEGI/ARTI/00/00/28/54/47/LEGIARTI000028544766.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 6 de l'ordonnance n° 2014-86 du 30 janvier 2014, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2013 et déposés à compter du 1er avril 2014. Pour les comptes déposés en 2014, il n'est pas fait application des dispositions du troisième alinéa des articles L. 123-16 et L. 123-16-1 du code de commerce dans leur rédaction issue de la présente ordonnance.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006529184", "@num": "1", "#text": "LOI n° 2000-321 du 12 avril 2000 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "LEGIARTI000028544622", "@num": "5", "#text": "Ordonnance n°2014-86\n du 30 janvier 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029597764", "#text": "DÉCRET n°2014-1189 du 15 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029596966", "@nortexte": "JUSC1405236D", "@numtexte": "2014-1189", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-15" }, { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000033167112", "@num": "1", "#text": "Décret n°2016-1272 du 29 septembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033166066", "@nortexte": "ECFT1616003D", "@numtexte": "2016-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-29" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000032820783", "@num": "A123-68-1", "#text": "Code de commerce - art. A123-68-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044046290", "@num": "L123-37", "#text": "Code de commerce - art. L123-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229089", "@num": "L232-21", "#text": "Code de commerce - art. L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038506870", "@num": "L232-26", "#text": "Code de commerce - art. L232-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413652", "@num": "R123-111-1", "#text": "Code de commerce - art. R123-111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073399", "@num": "R123-154-1", "#text": "Code de commerce - art. R123-154-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413680", "@num": "R232-22", "#text": "Code de commerce - art. R232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044158732", "@num": "R314-71", "#text": "Code de l'énergie - art. R314-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032469945", "@num": "L223-4", "#text": "Code monétaire et financier - art. L223-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039260673", "@num": "L411-2", "#text": "Code monétaire et financier - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161292", "@fin": "2999-01-01", "#text": "Section 5 : De la publicité des comptes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028544766", "@fin": "2015-08-08", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013036", "@fin": "2019-05-24", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611013", "@fin": "2999-01-01", "@num": "L232-25", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lors du dépôt prévu au I des articles L. 232-21 à L. 232-23, les sociétés répondant à la définition des micro-entreprises au sens de l'article L. 123-16-1, à l'exception des sociétés mentionnées à l'article L. 123-16-2 et de celles dont l'activité consiste à gérer des titres de participations et de valeurs mobilières, peuvent déclarer que les comptes annuels qu'elles déposent ne seront pas rendus publics.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

" } }, "LEGIARTI000029930589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2014-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000029930589", "URL": "article/LEGI/ARTI/00/00/29/93/05/LEGIARTI000029930589.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006529184", "@num": "1", "#text": "Loi n° 2000-321 du 12 avril 2000 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "LEGIARTI000029928171", "@num": "26", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278584", "@num": "R524-22-3", "#text": "Code rural et de la pêche maritime - art. R524-22-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167796", "@fin": "2999-01-01", "#text": "Section 2 : Comptes sociaux.", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152274", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1992-07-14" } ] }, "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": "LEGIARTI000029930589", "@fin": "2015-08-08", "@num": "L524-6-6", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013028", "@fin": "2019-05-24", "@num": "L524-6-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610912", "@fin": "2999-01-01", "@num": "L524-6-6", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés coopératives agricoles et leurs unions répondant à la définition des microentreprises au sens de l'article L. 123-16-1 du code de commerce, à l'exception des sociétés mentionnées à l'article L. 123-16-2 du même code et de celles dont l'activité consiste à gérer des titres de participations et de valeurs mobilières, peuvent déclarer que les comptes annuels qu'elles déposent ne sont pas rendus publics. Les autorités judiciaires, les autorités administratives au sens de l'article 1er de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations, ainsi que la Banque de France ont toutefois accès à ces comptes.

" } }, "LEGIARTI000031013028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031013028", "URL": "article/LEGI/ARTI/00/00/31/01/30/LEGIARTI000031013028.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 213 III de la loi n° 2015-990 du 6 août 2015, les présentes dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2015 et déposés à compter d'un délai d'un an à compter de la promulgation de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030981883", "@num": "213", "#text": "LOI n°2015-990 du 6 août 2015 - art. 213 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013036", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584297", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278584", "@num": "R524-22-3", "#text": "Code rural et de la pêche maritime - art. R524-22-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167796", "@fin": "2999-01-01", "#text": "Section 2 : Comptes sociaux.", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152274", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1992-07-14" } ] }, "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": "LEGIARTI000029930589", "@fin": "2015-08-08", "@num": "L524-6-6", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013028", "@fin": "2019-05-24", "@num": "L524-6-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610912", "@fin": "2999-01-01", "@num": "L524-6-6", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés coopératives agricoles et leurs unions répondant à la définition des micro-entreprises, au sens de l'article L. 123-16-1 du code de commerce, à l'exception des sociétés mentionnées à l'article L. 123-16-2 du même code, peuvent déclarer que les comptes annuels qu'elles déposent ne sont pas rendus publics.

\n
\n

Les sociétés coopératives agricoles et leurs unions répondant à la définition des petites entreprises, au sens de l'article L. 123-16 dudit code, à l'exception des sociétés mentionnées à l'article L. 123-16-2 du même code, peuvent déclarer que le compte de résultat qu'elles déposent n'est pas rendu public. Les sociétés coopératives agricoles et leurs unions appartenant à un groupe, au sens de l'article L. 524-6-1 du présent code, ne peuvent faire usage de cette faculté.

\n
\n

Les autorités et les personnes morales mentionnées au troisième alinéa de l'article L. 232-25 du code de commerce ont toutefois accès à l'intégralité des comptes.

" } }, "LEGIARTI000031013036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031013036", "URL": "article/LEGI/ARTI/00/00/31/01/30/LEGIARTI000031013036.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Conformément à l'article 213 III de la loi n° 2015-990 du 6 août 2015, les présentes dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2015 et déposés à compter d'un délai d'un an à compter de la promulgation de la présente loi.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006529184", "@num": "1", "#text": "LOI n° 2000-321 du 12 avril 2000 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "LEGITEXT000029597764", "#text": "DÉCRET n°2014-1189 du 15 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029596966", "@nortexte": "JUSC1405236D", "@numtexte": "2014-1189", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-15" }, { "@id": "LEGIARTI000030981883", "@num": "213", "#text": "LOI n°2015-990 du 6 août 2015 - art. 213 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000033167112", "@num": "1", "#text": "Décret n°2016-1272 du 29 septembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033166066", "@nortexte": "ECFT1616003D", "@numtexte": "2016-1272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-09-29" }, { "@id": "LEGIARTI000039409104", "@num": "2", "#text": "Arrêté du 20 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039407382", "@nortexte": "JUSC1921592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000032820783", "@num": "A123-68-1", "#text": "Code de commerce - art. A123-68-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044046290", "@num": "L123-37", "#text": "Code de commerce - art. L123-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229089", "@num": "L232-21", "#text": "Code de commerce - art. L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038506870", "@num": "L232-26", "#text": "Code de commerce - art. L232-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413652", "@num": "R123-111-1", "#text": "Code de commerce - art. R123-111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073399", "@num": "R123-154-1", "#text": "Code de commerce - art. R123-154-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413680", "@num": "R232-22", "#text": "Code de commerce - art. R232-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044158732", "@num": "R314-71", "#text": "Code de l'énergie - art. R314-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032469945", "@num": "L223-4", "#text": "Code monétaire et financier - art. L223-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039260673", "@num": "L411-2", "#text": "Code monétaire et financier - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161292", "@fin": "2999-01-01", "#text": "Section 5 : De la publicité des comptes", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146052", "@fin": "2024-01-01", "#text": "Chapitre II : Des comptes sociaux", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535244", "@fin": "2999-01-01", "#text": "Chapitre II : Des comptes sociaux et des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028544766", "@fin": "2015-08-08", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013036", "@fin": "2019-05-24", "@num": "L232-25", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611013", "@fin": "2999-01-01", "@num": "L232-25", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lors du dépôt prévu au I des articles L. 232-21 à L. 232-23 , les sociétés répondant à la définition des micro-entreprises au sens de l'article L. 123-16-1 , à l'exception des sociétés mentionnées à l'article L. 123-16-2 et de celles dont l'activité consiste à gérer des titres de participations et de valeurs mobilières, peuvent déclarer que les comptes annuels qu'elles déposent ne seront pas rendus publics.

Lors de ce même dépôt, les sociétés répondant à la définition des petites entreprises, au sens de l'article L. 123-16 , à l'exception des sociétés mentionnées à l'article L. 123-16-2, peuvent demander que le compte de résultat ne soit pas rendu public. Les sociétés appartenant à un groupe, au sens de l'article L. 233-16, ne peuvent faire usage de cette faculté.

Les autorités judiciaires, les autorités administratives au sens de l'article 1er de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations ainsi que la Banque de France et les personnes morales, relevant de catégories définies par arrêté des ministres chargés de l'économie et des finances, qui financent ou investissent, directement ou indirectement, dans les entreprises ou fournissent des prestations au bénéfice de ces personnes morales ont toutefois accès à l'intégralité des comptes.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

\n
" } }, "LEGIARTI000032674713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe 1-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-06-11" } }, "META_COMMUN": { "ID": "LEGIARTI000032674713", "URL": "article/LEGI/ARTI/00/00/32/67/47/LEGIARTI000032674713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 5 de l'arrêté du 30 mai 2016, les présentes dispositions du présent arrêté s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2015 et déposés à compter du 7 août 2016.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544766", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029930572", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029601671", "@fin": "2999-01-01", "#text": "ANNEXE 1-5 (ANNEXE A L'ARTICLE A. 123-61-1)", "@debut": "2014-10-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020165350", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029601673", "@fin": "2016-06-11", "@num": "Annexe 1-5", "@etat": "MODIFIE", "@debut": "2014-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032674713", "@fin": "2999-01-01", "@num": "Annexe 1-5", "@etat": "VIGUEUR", "@debut": "2016-06-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

MODÈLE TYPE DE DÉCLARATION DE CONFIDENTIALITÉ DES COMPTES ANNUELS-MICRO-ENTREPRISE

1. Déclarant (1)
\n

Dénomination ou raison sociale de la personne morale

Immatriculée au RCS, numéro

Identité et qualité du représentant légal signataire.

2. Objet de la déclaration

Déclare que les comptes annuels de l'exercice clos le...... et qui sont déposés en annexe au registre du commerce et des sociétés ne seront pas rendus publics en application de l'article L. 232-25 du code de commerce et du premier alinéa de l'article L. 524-6-6 du code rural et de la pêche maritime.

3. Engagement du déclarant

Le (la) soussigné (e) atteste sur l'honneur que les renseignements contenus dans la présente déclaration sont exacts et que la société susvisée répond à la définition des microentreprises au sens de l'article L. 123-16-1 du code de commerce, n'est pas mentionnée à l'article L. 123-16-2 et n'a pas pour activité la gestion des titres de participations et de valeurs mobilières.

Toute fausse déclaration de confidentialité des comptes annuels constitue un faux et un usage de faux passible des peines d'amende et d'emprisonnement prévues aux articles 441-1 et suivants du code pénal.

Fait à, le

Signature
\n

\n\n(\n1) Informations telles que figurant au RCS.\n\n

" } }, "LEGIARTI000038610912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038610912", "URL": "article/LEGI/ARTI/00/00/38/61/09/LEGIARTI000038610912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 47 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter de la publication de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032673777", "@num": "3", "#text": "Arrêté du 30 mai 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000038497728", "@num": "47", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038611029", "@num": "L123-16", "#text": "Code de commerce - art. L123-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024026186", "@num": "L123-16-1", "#text": "Code de commerce - art. L123-16-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028544711", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584297", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033278584", "@num": "R524-22-3", "#text": "Code rural et de la pêche maritime - art. R524-22-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167796", "@fin": "2999-01-01", "#text": "Section 2 : Comptes sociaux.", "@debut": "1992-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152274", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1992-07-14" } ] }, "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": "LEGIARTI000029930589", "@fin": "2015-08-08", "@num": "L524-6-6", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013028", "@fin": "2019-05-24", "@num": "L524-6-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610912", "@fin": "2999-01-01", "@num": "L524-6-6", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les autorités et les personnes morales mentionnées à l'avant-dernier alinéa de l'article L. 232-25 du code de commerce ont toutefois accès à l'intégralité des comptes.

" } }, "LEGIARTI000038611013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L232-25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038611013", "URL": "article/LEGI/ARTI/00/00/38/61/10/LEGIARTI000038611013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 47 de la loi n° 2019-486 du 22 mai 2019, ces dispositions s'appliquent aux comptes afférents aux exercices clos à compter de la publication de la présente loi.

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A123-68-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. Annexe 1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. 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L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038506870", "@num": "L232-26", "#text": "Code de commerce - art. L232-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039413652", "@num": "R123-111-1", "#text": "Code de commerce - art. R123-111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046073399", "@num": "R123-154-1", "#text": "Code de commerce - art. 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Lors de ce même dépôt, les sociétés répondant à la définition des petites entreprises, au sens de l'article L. 123-16, à l'exception des sociétés mentionnées à l'article L. 123-16-2, peuvent demander que le compte de résultat ne soit pas rendu public. Les sociétés appartenant à un groupe, au sens de l'article L. 233-16, ne peuvent faire usage de cette faculté.

Lors de ce même dépôt, les sociétés répondant à la définition des moyennes entreprises, au sens de l'article L. 123-16, à l'exception des sociétés mentionnées à l'article L. 123-16-2, peuvent demander que ne soit rendue publique qu'une présentation simplifiée de leur bilan et de leur annexe dans des conditions fixées par un règlement de l'Autorité des normes comptables. Dans ce cas, la présentation simplifiée n'a pas à être accompagnée du rapport des commissaires aux comptes. Les sociétés appartenant à un groupe, au sens de l'article L. 233-16, ne peuvent faire usage de cette faculté.
\n
Lorsqu'il est fait usage de la faculté prévue au troisième alinéa du présent article, la publication de la présentation simplifiée est accompagnée d'une mention précisant le caractère abrégé de cette publication, le registre auprès duquel les comptes annuels ont été déposés, si un avis sans réserve, un avis avec réserves ou un avis défavorable a été émis par les commissaires aux comptes, ou si ces derniers se sont trouvés dans l'incapacité d'émettre un avis, et si le rapport des commissaires aux comptes fait référence à quelque question que ce soit sur laquelle ils ont attiré spécialement l'attention sans pour autant émettre une réserve dans l'avis.

Un décret en Conseil d'Etat fixe les modalités d'application du présent article.

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Article 3 ENTIEREMENT_MODIF (Arrêté du 30 mai 2016 relatif à l'allégement des obligations de publicité des comptes annuels des petites entreprises)