{ "article": { "LEGIARTI000032673779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032673779", "URL": "article/LEGI/ARTI/00/00/32/67/37/LEGIARTI000032673779.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000032674150", "#text": "Code de commerce - ANNEXE 1-5-1 (ANNEXE A L'ARTICLE A. 123-61-1) (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16", "@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", "@sens": "source", "@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": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@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": "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": "LEGIARTI000032673779", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032673037", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Sct. ANNEXE 1-5-1 (ANNEXE A L'ARTICLE A. 123-61-1), Art. Annexe 1-5-1\n
\n

\n
" } }, "LEGIARTI000006219308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-24", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006219308", "URL": "article/LEGI/ARTI/00/00/06/21/93/LEGIARTI000006219308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X123L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@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": "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": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@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": "LEGIARTI000049216681", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313435", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par décret, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas à la clôture de l'exercice des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.
\n
" } }, "LEGIARTI000006229272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229272", "URL": "article/LEGI/ARTI/00/00/06/22/92/LEGIARTI000006229272.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@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": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 JORF 21 septembre 2000 rectificatif JORF 18 novembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@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": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. 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R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises ou qu'elles exercent une influence notable sur celles-ci, dans les conditions ci-après définies.
\n
II. - Le contrôle exclusif par une société résulte :
\n
1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;
\n
2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;
\n
3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet et que la société dominante est actionnaire ou associée de cette entreprise.
\n
III. - Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.
\n
IV. - L'influence notable sur la gestion et la politique financière d'une entreprise est présumée lorsqu'une société dispose, directement ou indirectement, d'une fraction au moins égale au cinquième des droits de vote de cette entreprise.
" } }, "LEGIARTI000006229273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006229273", "URL": "article/LEGI/ARTI/00/00/06/22/92/LEGIARTI000006229273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L016AXAB" } }, "NOTA": { "CONTENU": "

(1) : Loi 2003-721 article 133 II : Les dispositions de cet alinéa s'appliquent à compter du premier exercice ouvert après publication de la loi n° 2003-706 du 1er août 2003 au Journal officiel.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@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": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714289", "@num": "133", "#text": "Loi n°2003-706 du 1 août 2003 - art. 133 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@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": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@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": "LEGIARTI000028556295", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338871", "@num": "L22-10-23", "#text": "Code de commerce - art. L22-10-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338824", "@num": "L22-10-4", "#text": "Code de commerce - art. L22-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535206", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339784", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224770", "@num": "L225-100-2", "#text": "Code de commerce - art. L225-100-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535098", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339769", "@num": "L225-102-3", "#text": "Code de commerce - art. L225-102-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799502", "@num": "L225-129-6", "#text": "Code de commerce - art. L225-129-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223614", "@num": "L225-21", "#text": "Code de commerce - art. L225-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427595", "@num": "L225-22-1", "#text": "Code de commerce - art. L225-22-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720576", "@num": "L225-35", "#text": "Code de commerce - art. L225-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427566", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725083", "@num": "L225-42-1", "#text": "Code de commerce - art. L225-42-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224124", "@num": "L225-54-1", "#text": "Code de commerce - art. L225-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224286", "@num": "L225-67", "#text": "Code de commerce - art. L225-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339531", "@num": "L225-68", "#text": "Code de commerce - art. L225-68 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224395", "@num": "L225-77", "#text": "Code de commerce - art. L225-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427501", "@num": "L225-79-1", "#text": "Code de commerce - art. L225-79-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725066", "@num": "L225-90-1", "#text": "Code de commerce - art. L225-90-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224584", "@num": "L225-94", "#text": "Code de commerce - art. L225-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012976", "@num": "L225-94-1", "#text": "Code de commerce - art. L225-94-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610322", "@num": "L227-9-1", "#text": "Code de commerce - art. 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R511-16-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037776115", "@num": "R511-2-1-1", "#text": "Code monétaire et financier - art. R511-2-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723151", "@num": "R512-18", "#text": "Code monétaire et financier - art. R512-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039461537", "@num": "R512-19", "#text": "Code monétaire et financier - art. R512-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763511", "@num": "R512-56", "#text": "Code monétaire et financier - art. R512-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045738929", "@num": "R513-8", "#text": "Code monétaire et financier - art. R513-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028972747", "@num": "R515-7-2", "#text": "Code monétaire et financier - art. R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises ou qu'elles exercent une influence notable sur celles-ci, dans les conditions ci-après définies.
\n
II. - Le contrôle exclusif par une société résulte :
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1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;
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2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;
\n
3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet. (1)
\n
III. - Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.
\n
IV. - L'influence notable sur la gestion et la politique financière d'une entreprise est présumée lorsqu'une société dispose, directement ou indirectement, d'une fraction au moins égale au cinquième des droits de vote de cette entreprise.
" } }, "LEGIARTI000006418752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418752", "URL": "article/LEGI/ARTI/00/00/06/41/87/LEGIARTI000006418752.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X441L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006703690", "@num": "13", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006709359", "@num": "22", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000021871175", "@num": "Annexe", "#text": "Décret n°2007-1167 du 2 août 2007 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000648362", "@nortexte": "DEVX0757178D", "@numtexte": "2007-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-02" }, { "@id": "LEGIARTI000020962356", "@num": "Annexe", "#text": "Arrêté du 3 décembre 2007 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017641933", "@nortexte": "SJSP0772386A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-03" }, { "@id": "LEGIARTI000020122734", "@num": "Annexe", "#text": "Arrêté du 9 janvier 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020103463", "@nortexte": "ECEA0829500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-09" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021864771", "@num": "Annexe", "#text": "Arrêté du 20 janvier 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776738", "@nortexte": "SASH1001958A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-20" }, { "@id": "LEGIARTI000021777569", "@num": "Annexe", "#text": "Arrêté du 20 janvier 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776746", "@nortexte": "SASH1001968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-20" }, { "@id": "LEGIARTI000023449766", "@num": "Annexe 3", "#text": "Arrêté du 7 janvier 2011 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033749244", "@nortexte": "DEFH1637536A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036145868", "@num": "Annexe", "#text": "Arrêté du 4 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036145371", "@nortexte": "SSAH1734127A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-04" }, { "@id": "LEGIARTI000036174079", "#text": "Arrêté du 8 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036171877", "@nortexte": "SSAH1734776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-08" }, { "@id": "LEGIARTI000037249191", "#text": "Arrêté du 25 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037248423", "@nortexte": "SSAS1816847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-25" }, { "@id": "LEGIARTI000038188827", "@num": "5", "#text": "Arrêté du 4 janvier 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038002267", "@nortexte": "MTRD1835660A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-04" }, { "@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": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000042223118", "#text": "Arrêté du 7 août 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042221218", "@nortexte": "SSAH2019774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042603771", "@num": "23", "#text": "Arrêté du 27 novembre 2020 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042602409", "@nortexte": "AGRG2031110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000050387429", "@num": "ANNEXE II", "#text": "Arrêté du 1er décembre 2021 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044447000", "@nortexte": "ARMH2135850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-01" }, { "@id": "LEGIARTI000046032595", "#text": "Arrêté du 7 juillet 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046029554", "@nortexte": "SPRR2219471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-07" }, { "@id": "LEGIARTI000046529149", "#text": "Décret n°2022-1407 du 5 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046528171", "@nortexte": "ENER2229905D", "@numtexte": "2022-1407", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-05" }, { "@id": "LEGIARTI000047448408", "@num": "Annexe IV", "#text": "Arrêté du 28 mars 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047445565", "@nortexte": "APHA2308733A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-28" }, { "@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": "LEGIARTI000032821233", "@num": "Annexe 1-6", "#text": "Code de commerce - art. Annexe 1-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164614", "@num": "Annexe 3-1", "#text": "Code de commerce. - art. Annexe 3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049043206", "@num": "L432-5-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L432-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041983881", "@num": "L224-16", "#text": "Code de l'environnement - art. L224-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824910", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027782611", "@num": "L114-21", "#text": "Code de la mutualité - art. L114-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041984276", "@num": "L329-5", "#text": "Code de la route. - art. L329-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037411327", "@num": "R212-4", "#text": "Code de la route. - art. R212-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048688518", "@num": "L114-16-2", "#text": "Code de la sécurité sociale. - art. L114-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048688495", "@num": "L114-22-3", "#text": "Code de la sécurité sociale. - art. L114-22-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745412", "@num": "L861-10", "#text": "Code de la sécurité sociale. - art. L861-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027782581", "@num": "L931-9", "#text": "Code de la sécurité sociale. - art. L931-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034310358", "@num": "D45-13", "#text": "Code de procédure pénale - art. D45-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034310342", "@num": "D45-7", "#text": "Code de procédure pénale - art. D45-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006517425", "@num": "R49-15", "#text": "Code de procédure pénale - art. R49-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022376757", "@num": "R49-19", "#text": "Code de procédure pénale - art. R49-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797499", "@num": "L322-2", "#text": "Code des assurances - art. L322-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033500331", "@num": "L5112-2", "#text": "Code des transports - art. L5112-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999760", "@num": "R5221-20", "#text": "Code du travail - art. R5221-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247412", "@num": "L362-4", "#text": "Code forestier (nouveau) - art. L362-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838817", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838741", "@num": "1744", "#text": "Code général des impôts, CGI. - art. 1744 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418768", "@num": "441-9", "#text": "Code pénal - art. 441-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471253", "@num": "L228", "#text": "Livre des procédures fiscales - art. 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Constitue un faux toute altération frauduleuse de la vérité, de nature à causer un préjudice et accomplie par quelque moyen que ce soit, dans un écrit ou tout autre support d'expression de la pensée qui a pour objet ou qui peut avoir pour effet d'établir la preuve d'un droit ou d'un fait ayant des conséquences juridiques.
\n
Le faux et l'usage de faux sont punis de trois ans d'emprisonnement et de 300 000 F d'amende.
" } }, "LEGIARTI000006418753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418753", "URL": "article/LEGI/ARTI/00/00/06/41/87/LEGIARTI000006418753.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X441L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006703690", "@num": "13", "#text": "Loi n°84-46 du 24 janvier 1984 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006709359", "@num": "22", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000021871175", "@num": "Annexe", "#text": "Décret n°2007-1167 du 2 août 2007 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000648362", "@nortexte": "DEVX0757178D", "@numtexte": "2007-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-08-02" }, { "@id": "LEGIARTI000020962356", "@num": "Annexe", "#text": "Arrêté du 3 décembre 2007 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017641933", "@nortexte": "SJSP0772386A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-03" }, { "@id": "LEGIARTI000020122734", "@num": "Annexe", "#text": "Arrêté du 9 janvier 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020103463", "@nortexte": "ECEA0829500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-09" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021864771", "@num": "Annexe", "#text": "Arrêté du 20 janvier 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776738", "@nortexte": "SASH1001958A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-20" }, { "@id": "LEGIARTI000021777569", "@num": "Annexe", "#text": "Arrêté du 20 janvier 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776746", "@nortexte": "SASH1001968A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-20" }, { "@id": "LEGIARTI000023449766", "@num": "Annexe 3", "#text": "Arrêté du 7 janvier 2011 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023387349", "@nortexte": "ETSH1032363A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-07" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@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": "LEGIARTI000032820698", "@num": "2", "#text": "Arrêté du 23 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032795754", "@nortexte": "FCPT1611140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-23" }, { "@id": "LEGIARTI000033841626", "#text": "Arrêté du 30 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033749244", "@nortexte": "DEFH1637536A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036145868", "@num": "Annexe", "#text": "Arrêté du 4 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036145371", "@nortexte": "SSAH1734127A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-04" }, { "@id": "LEGIARTI000036174079", "#text": "Arrêté du 8 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036171877", "@nortexte": "SSAH1734776A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-08" }, { "@id": "LEGIARTI000037249191", "#text": "Arrêté du 25 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037248423", "@nortexte": "SSAS1816847A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-25" }, { "@id": "LEGIARTI000038188827", "@num": "5", "#text": "Arrêté du 4 janvier 2019 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038002267", "@nortexte": "MTRD1835660A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-04" }, { "@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": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000042223118", "#text": "Arrêté du 7 août 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042221218", "@nortexte": "SSAH2019774A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-08-07" }, { "@id": "LEGIARTI000042603771", "@num": "23", "#text": "Arrêté du 27 novembre 2020 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042602409", "@nortexte": "AGRG2031110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000050387429", "@num": "ANNEXE II", "#text": "Arrêté du 1er décembre 2021 - art. ANNEXE II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044447000", "@nortexte": "ARMH2135850A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-01" }, { "@id": "LEGIARTI000046032595", "#text": "Arrêté du 7 juillet 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046029554", "@nortexte": "SPRR2219471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-07-07" }, { "@id": "LEGIARTI000046529149", "#text": "Décret n°2022-1407 du 5 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046528171", "@nortexte": "ENER2229905D", "@numtexte": "2022-1407", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-05" }, { "@id": "LEGIARTI000047448408", "@num": "Annexe IV", "#text": "Arrêté du 28 mars 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047445565", "@nortexte": "APHA2308733A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-28" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. 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L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824910", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027782611", "@num": "L114-21", "#text": "Code de la mutualité - art. L114-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041984276", "@num": "L329-5", "#text": "Code de la route. - art. L329-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037411327", "@num": "R212-4", "#text": "Code de la route. - art. R212-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048688518", "@num": "L114-16-2", "#text": "Code de la sécurité sociale. - art. L114-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048688495", "@num": "L114-22-3", "#text": "Code de la sécurité sociale. - art. L114-22-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745412", "@num": "L861-10", "#text": "Code de la sécurité sociale. - art. L861-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027782581", "@num": "L931-9", "#text": "Code de la sécurité sociale. - art. 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Constitue un faux toute altération frauduleuse de la vérité, de nature à causer un préjudice et accomplie par quelque moyen que ce soit, dans un écrit ou tout autre support d'expression de la pensée qui a pour objet ou qui peut avoir pour effet d'établir la preuve d'un droit ou d'un fait ayant des conséquences juridiques.

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Le faux et l'usage de faux sont punis de trois ans d'emprisonnement et de 45 000 euros d'amende.

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" } }, "LEGIARTI000006584297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2006-10-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006584297", "URL": "article/LEGI/ARTI/00/00/06/58/42/LEGIARTI000006584297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X524L006XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006601518", "@num": "1", "#text": "Ordonnance n°2006-1225 du 5 octobre 2006 - art. 1 () JORF 6 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000243625", "@nortexte": "AGRX0600162R", "@numtexte": "2006-1225", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-10-05" }, { "@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": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce. - art. L233-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229275", "@num": "L233-18", "#text": "Code de commerce. - art. L233-18 (V)", "@sens": "source", "@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": "LEGIARTI000006584286", "@num": "L524-1-2", "#text": "Code rural - art. L524-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121848", "@num": "L524-6-5", "#text": "Code rural - art. L524-6-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036459279", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (V)", "@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": "LEGIARTI000006584297", "@fin": "2009-04-01", "@num": "L524-6-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020148646", "@fin": "2999-01-01", "@num": "L524-6-1", "@etat": "VIGUEUR", "@debut": "2009-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coopératives agricoles et leurs unions qui contrôlent de manière exclusive ou conjointe une ou plusieurs personnes morales ou exercent une influence notable sur celles-ci dans les conditions définies par l'article L. 233-16 du code de commerce établissent et publient chaque année dans les conditions prévues aux articles L. 233-18 à L. 233-27 de ce code, à la diligence du conseil d'administration ou du directoire, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe.
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Le 2° de l'article L. 233-17 du code de commerce est applicable aux coopératives agricoles et à leurs unions, à l'exception de celles qui font appel public à l'épargne.
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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": "LEGIARTI000049216681", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043757746", "@num": "L123-16-2", "#text": "Code de commerce - art. L123-16-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313435", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas à la clôture de l'exercice des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.

\n
\n
" } }, "LEGIARTI000020148646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L524-6-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020148646", "URL": "article/LEGI/ARTI/00/00/20/14/86/LEGIARTI000020148646.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020138863", "@num": "18", "#text": "Ordonnance n°2009-80\n du 22 janvier 2009 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000020137933", "@nortexte": "ECET0825537R", "@numtexte": "2009-80", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@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": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229274", "@num": "L233-17", "#text": "Code de commerce - art. L233-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229275", "@num": "L233-18", "#text": "Code de commerce - art. L233-18", "@sens": "source", "@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": "LEGIARTI000006584286", "@num": "L524-1-2", "#text": "Code rural - art. L524-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121848", "@num": "L524-6-5", "#text": "Code rural - art. L524-6-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036459279", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (V)", "@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": "LEGIARTI000006584297", "@fin": "2009-04-01", "@num": "L524-6-1", "@etat": "MODIFIE", "@debut": "2006-10-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020148646", "@fin": "2999-01-01", "@num": "L524-6-1", "@etat": "VIGUEUR", "@debut": "2009-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les coopératives agricoles et leurs unions qui contrôlent de manière exclusive ou conjointe une ou plusieurs personnes morales ou exercent une influence notable sur celles-ci dans les conditions définies par l'article L. 233-16 du code de commerce établissent et publient chaque année dans les conditions prévues aux articles L. 233-18 à L. 233-27 de ce code, à la diligence du conseil d'administration ou du directoire, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe.

Le 2° de l'article L. 233-17 du code de commerce est applicable aux coopératives agricoles et à leurs unions, à l'exception de celles dont les titres financiers sont admis aux négociations sur un marché réglementé.

" } }, "LEGIARTI000024039867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-02-02", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024039867", "URL": "article/LEGI/ARTI/00/00/24/03/98/LEGIARTI000024039867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000024023598", "@num": "55", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@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": "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": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. 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L225-100-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710865", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258339", "@num": "R123-201", "#text": "Code de commerce - art. R123-201 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258364", "@num": "R123-202", "#text": "Code de commerce - art. R123-202 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 10 al. 3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006684083", "@num": "R313-14", "#text": "Code monétaire et financier - art. R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013028", "@num": "L524-6-6", "#text": "Code rural - art. L524-6-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commerçants, personnes physiques ou morales, peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels lorsqu'ils ne dépassent pas, à la clôture de l'exercice, des chiffres fixés par décret pour deux des critères suivants : le total de leur bilan, le montant net de leur chiffre d'affaires ou le nombre moyen de salariés permanents employés au cours de l'exercice. Ils perdent cette faculté lorsque cette condition n'est pas remplie pendant deux exercices successifs.

\n
\n
" } }, "LEGIARTI000028544711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-04-08", "DATE_DEBUT": "2014-02-02" } }, "META_COMMUN": { "ID": "LEGIARTI000028544711", "URL": "article/LEGI/ARTI/00/00/28/54/47/LEGIARTI000028544711.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.

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L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020862123", "@num": "L521-1", "#text": "Code monétaire et financier - art. L521-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000028544711", "@fin": "2017-04-08", "@num": "L123-16-2", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388146", "@fin": "2021-07-03", "@num": "L123-16-2", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043757746", "@fin": "2999-01-01", "@num": "L123-16-2", "@etat": "VIGUEUR", "@debut": "2021-07-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles L. 123-16 et L. 123-16-1 ne sont pas applicables :

1° Aux établissements de crédit et sociétés de financement mentionnés à l'article L. 511-1 du code monétaire et financier et aux établissements de paiement et établissements de monnaie électronique mentionnés à l'article L. 521-1 du même code ;

2° Aux entreprises d'assurance et de réassurance mentionnées aux articles L. 310-1 et L. 310-1-1 du code des assurances, aux organismes de sécurité sociale mentionnés à l'article L. 114-8 du code de la sécurité sociale, aux institutions de prévoyance et à leurs unions régies par le titre III du livre IX du code de la sécurité sociale et aux mutuelles et unions de mutuelles régies par le livre II du code de la mutualité ;

3° Aux personnes et entités dont les titres financiers sont admis aux négociations sur un marché réglementé ;

4° Aux personnes et entités qui font appel à la générosité publique au sens de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant appel à la générosité publique.

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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.

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Les petites entreprises peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels.

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Sont des petites entreprises au sens du présent article les commerçants, personnes physiques ou personnes morales, pour lesquels, au titre du dernier exercice comptable clos et sur une base annuelle, deux des trois seuils suivants, dont le niveau et les modalités de calcul sont fixés par décret, ne sont pas dépassés : le total du bilan, le montant net du chiffre d'affaires ou le nombre moyen de salariés employés au cours de l'exercice.

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\n

Lorsqu'une entreprise dépasse ou cesse de dépasser deux de ces trois seuils, cette circonstance n'a d'incidence que si elle se produit pendant deux exercices consécutifs.

" } }, "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.

" } }, "LEGIARTI000030927205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927205", "URL": "article/LEGI/ARTI/00/00/30/92/72/LEGIARTI000030927205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@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": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. 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Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000030921690", "@num": "2", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@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": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@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": "LEGIARTI000028556295", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338871", "@num": "L22-10-23", "#text": "Code de commerce - art. L22-10-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338824", "@num": "L22-10-4", "#text": "Code de commerce - art. L22-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535206", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339784", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224770", "@num": "L225-100-2", "#text": "Code de commerce - art. L225-100-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535098", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339769", "@num": "L225-102-3", "#text": "Code de commerce - art. L225-102-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799502", "@num": "L225-129-6", "#text": "Code de commerce - art. L225-129-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223614", "@num": "L225-21", "#text": "Code de commerce - art. L225-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427595", "@num": "L225-22-1", "#text": "Code de commerce - art. L225-22-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720576", "@num": "L225-35", "#text": "Code de commerce - art. L225-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427566", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725083", "@num": "L225-42-1", "#text": "Code de commerce - art. L225-42-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224124", "@num": "L225-54-1", "#text": "Code de commerce - art. L225-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224286", "@num": "L225-67", "#text": "Code de commerce - art. L225-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339531", "@num": "L225-68", "#text": "Code de commerce - art. L225-68 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224395", "@num": "L225-77", "#text": "Code de commerce - art. L225-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427501", "@num": "L225-79-1", "#text": "Code de commerce - art. 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R214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681037", "@num": "R214-46", "#text": "Code monétaire et financier - art. R214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798416", "@num": "R214-56", "#text": "Code monétaire et financier - art. R214-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681395", "@num": "R214-68", "#text": "Code monétaire et financier - art. R214-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798320", "@num": "R214-74", "#text": "Code monétaire et financier - art. R214-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681565", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030047007", "@num": "R511-16-2", "#text": "Code monétaire et financier - art. R511-16-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030626073", "@num": "R511-16-4", "#text": "Code monétaire et financier - art. R511-16-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037776115", "@num": "R511-2-1-1", "#text": "Code monétaire et financier - art. R511-2-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723151", "@num": "R512-18", "#text": "Code monétaire et financier - art. R512-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039461537", "@num": "R512-19", "#text": "Code monétaire et financier - art. R512-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763511", "@num": "R512-56", "#text": "Code monétaire et financier - art. R512-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045738929", "@num": "R513-8", "#text": "Code monétaire et financier - art. R513-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028972747", "@num": "R515-7-2", "#text": "Code monétaire et financier - art. R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises , dans les conditions ci-après définies.

II.-Le contrôle exclusif par une société résulte :

1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;

2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;

3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet.

III.-Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.

\n
" } }, "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.

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" } }, "LEGIARTI000032674168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe 1-5-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-06-11" } }, "META_COMMUN": { "ID": "LEGIARTI000032674168", "URL": "article/LEGI/ARTI/00/00/32/67/41/LEGIARTI000032674168.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@id": "LEGIARTI000006219308", "@num": "L123-16", "#text": "Code de commerce - art. L123-16", "@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", "@sens": "source", "@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": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@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": "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": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032674150", "@fin": "2999-01-01", "#text": "ANNEXE 1-5-1 (ANNEXE A L'ARTICLE A. 123-61-1)", "@debut": "2016-06-11" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032674168", "@fin": "2999-01-01", "@num": "Annexe 1-5-1", "@etat": "VIGUEUR", "@debut": "2016-06-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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MODÈLE TYPE DE DÉCLARATION DE CONFIDENTIALITÉ DES COMPTES ANNUELS

- PETITE ENTREPRISE -

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1. Déclarant (1)

Dénomination ou raison sociale de la personne morale

Immatriculée au RCS, numéro

Identité et qualité du représentant légal signataire

2. Objet de la déclaration

Demande que le compte de résultat de l'exercice clos le......., distinct des autres documents comptables, et qui est déposé en annexe au registre du commerce et des sociétés ne sera pas rendu public en application du deuxième alinéa de l'article L. 232-25 du code de commerce et du deuxième 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 petites entreprises au sens de l'article L. 123-16 du code de commerce, n'est pas mentionnée à l'article L. 123-16-2 du code de commerce et n'appartient pas à un groupe au sens de l'article L. 233-16 du code de commerce ou de l'article L. 524-6-1 du code rural et de la pêche maritime.

Toute fausse déclaration relative à la demande de confidentialité du compte de résultat 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

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" } }, "LEGIARTI000034388146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-03", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034388146", "URL": "article/LEGI/ARTI/00/00/34/38/81/LEGIARTI000034388146.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000162114", "#text": "Loi n°91-772 du 7 août 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@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": "LEGIARTI000034380046", "@num": "17", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@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", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339769", "@num": "L225-102-3", "#text": "Code de commerce - art. L225-102-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313425", "@num": "L232-1", "#text": "Code de commerce - art. L232-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611013", "@num": "L232-25", "#text": "Code de commerce - art. L232-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535260", "@num": "L233-17", "#text": "Code de commerce - art. 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L521-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034383874", "@num": "L942-1", "#text": "Code de la sécurité sociale. - art. L942-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. L310-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034382862", "@num": "L381-1", "#text": "Code des assurances - art. L381-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034381317", "@num": "L214-1", "#text": "Code de la mutualité - art. L214-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000028544711", "@fin": "2017-04-08", "@num": "L123-16-2", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388146", "@fin": "2021-07-03", "@num": "L123-16-2", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043757746", "@fin": "2999-01-01", "@num": "L123-16-2", "@etat": "VIGUEUR", "@debut": "2021-07-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles L. 123-16 et L. 123-16-1 ne sont pas applicables :

2° Aux entreprises d'assurance et de réassurance mentionnées aux articles L. 310-1 et L. 310-1-1 du code des assurances, aux fonds de retraite professionnelle supplémentaire mentionnés à l'article L. 381-1 du même code, aux institutions de retraite professionnelle supplémentaire mentionnées à l'article L. 942-1 du code de la sécurité sociale, aux mutuelles ou unions mentionnées à l'article L. 214-1 du code de la mutualité, aux organismes de sécurité sociale mentionnés à l'article L. 114-8 du code de la sécurité sociale, aux institutions de prévoyance et à leurs unions régies par le titre III du livre IX du code de la sécurité sociale et aux mutuelles et unions de mutuelles régies par le livre II du code de la mutualité ;

3° Aux personnes et entités dont les titres financiers sont admis aux négociations sur un marché réglementé ;

" } }, "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.

" }, "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": "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": "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": "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", "@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": "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. 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": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@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 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.

" } }, "LEGIARTI000038611029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038611029", "URL": "article/LEGI/ARTI/00/00/38/61/10/LEGIARTI000038611029.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": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006360863", "@num": "13", "#text": "Décret n°86-221 du 17 février 1986 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000019637308", "@num": "3", "#text": "Arrêté du 11 mai 2007 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000466385", "@nortexte": "JUSC0753921A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000038610925", "@num": "6", "#text": "Ordonnance n° 2014-86 du 30 janvier 2014 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028543329", "@nortexte": "EFIT1329401R", "@numtexte": "2014-86", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000028620557", "#text": "Décret n°2014-136\n du 17 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028620141", "@nortexte": "EFIT1331704D", "@numtexte": "2014-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-17" }, { "@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": "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": "LEGITEXT000039408661", "#text": "Décret n°2019-1207 du 20 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039407327", "@nortexte": "JUSC1917290D", "@numtexte": "2019-1207", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-20" }, { "@id": "LEGIARTI000045360346", "@num": "2", "#text": "Décret n°2022-366 du 15 mars 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358734", "@nortexte": "AGRT2138276D", "@numtexte": "2022-366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000006283201", "@num": "10", "#text": "Code de commerce - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. 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L233-28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042027930", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927477", "@num": "R123-197-1", "#text": "Code de commerce - art. R123-197-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020373808", "@num": "R123-198", "#text": "Code de commerce - art. R123-198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. 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R313-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610912", "@num": "L524-6-6", "#text": "Code rural et de la pêche maritime - art. L524-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000006219308", "@fin": "2009-01-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020143126", "@fin": "2011-05-19", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024039867", "@fin": "2014-02-02", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028556283", "@fin": "2019-05-24", "@num": "L123-16", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038611029", "@fin": "2999-01-01", "@num": "L123-16", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les petites entreprises peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leurs comptes annuels.

Les moyennes entreprises peuvent, dans des conditions fixées par un règlement de l'Autorité des normes comptables, adopter une présentation simplifiée de leur compte de résultat.

Sont des moyennes entreprises au sens du présent article les commerçants, personnes physiques ou personnes morales, pour lesquels, au titre du dernier exercice comptable clos et sur une base annuelle, deux des trois seuils suivants, dont le niveau et les modalités de calcul sont fixés par décret, ne sont pas dépassés : le total du bilan, le montant net du chiffre d'affaires ou le nombre moyen de salariés employés au cours de l'exercice.

Lorsqu'une entreprise dépasse ou cesse de dépasser deux de ces trois seuils, cette circonstance n'a d'incidence que si elle se produit pendant deux exercices consécutifs.

" } }, "LEGIARTI000043757746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123-16-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000043757746", "URL": "article/LEGI/ARTI/00/00/43/75/77/LEGIARTI000043757746.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000162114", "#text": "Loi n°91-772 du 7 août 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@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": "LEGIARTI000043743505", "@num": "9", "#text": "LOI n°2021-875 du 1er juillet 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000043741543", "@nortexte": "MENX1909963L", "@numtexte": "2021-875", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-07-01" }, { "@id": "LEGIARTI000032674713", "@num": "Annexe 1-5", "#text": "Code de commerce - art. 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L521-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741023", "@num": "L114-8", "#text": "Code de la sécurité sociale. - art. L114-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034383874", "@num": "L942-1", "#text": "Code de la sécurité sociale. - art. L942-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796400", "@num": "L310-1-1", "#text": "Code des assurances - art. 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L214-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178754", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161250", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146025", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133172", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113738", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@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": "LEGIARTI000028544711", "@fin": "2017-04-08", "@num": "L123-16-2", "@etat": "MODIFIE", "@debut": "2014-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034388146", "@fin": "2021-07-03", "@num": "L123-16-2", "@etat": "MODIFIE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043757746", "@fin": "2999-01-01", "@num": "L123-16-2", "@etat": "VIGUEUR", "@debut": "2021-07-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les dispositions des articles L. 123-16 et L. 123-16-1 ne sont pas applicables :

3° Aux personnes et entités dont les titres financiers sont admis aux négociations sur un marché réglementé ;

4° Aux personnes et entités qui font appel à la générosité du public au sens de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant appel à la générosité publique.

\n
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Article 4 ENTIEREMENT_MODIF (Arrêté du 30 mai 2016 relatif à l'allégement des obligations de publicité des comptes annuels des petites entreprises)