{ "article": { "LEGIARTI000033386644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033386644", "URL": "article/LEGI/ARTI/00/00/33/38/66/LEGIARTI000033386644.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033388412", "@num": "L125-7", "#text": "Code de commerce - art. L125-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388399", "@num": "L141-12", "#text": "Code de commerce - art. L141-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388390", "@num": "L141-14", "#text": "Code de commerce - art. L141-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388383", "@num": "L141-17", "#text": "Code de commerce - art. L141-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388377", "@num": "L141-18", "#text": "Code de commerce - art. L141-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388363", "@num": "L141-21", "#text": "Code de commerce - art. L141-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388348", "@num": "L141-22", "#text": "Code de commerce - art. L141-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388423", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033386612", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS RELATIVES AU SECTEUR DE LA PRESSE", "@debut": "2016-11-16" } ] }, "@cid": "JORFTEXT000033385368", "@nor": "MCCX1603797L", "@num": "2016-1524", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1524 du 14 novembre 2016 visant à renforcer la liberté, l'indépendance et le pluralisme des médias (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033385368", "@c_titre_court": "LOI n° 2016-1524 du 14 novembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1524 du 14 novembre 2016 visant à renforcer la liberté, l'indépendance et le pluralisme des médias (1)", "@debut": "2016-11-16", "@id_txt": "LEGITEXT000033386610", "@c_titre_court": "LOI n°2016-1524 du 14 novembre 2016" } ], "@date_publi": "2016-11-15", "@date_signature": "2016-11-14", "@num_parution_jo": "0265" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033386644", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033385392", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 201\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L125-7, Art. L141-12, Art. L141-14, Art. L141-17, Art. L141-18, Art. L141-21, Art. L141-22\n
\n

\n
" } }, "LEGIARTI000033388348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L141-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388348", "URL": "article/LEGI/ARTI/00/00/33/38/83/LEGIARTI000033388348.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006467817", "@num": "7", "#text": "Loi n°1909-03-17 du 17 mars 1909 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868418", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1909-03-17" }, { "@id": "LEGIARTI000006317381", "@num": "20", "#text": "Décret-loi du 30 octobre 1935 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000482919", "@typelien": "CITATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000048152470", "@num": "2", "#text": "Décret n°2023-916 du 3 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048151642", "@nortexte": "JUSC2314523D", "@numtexte": "2023-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-03" }, { "@id": "LEGITEXT000048268225", "#text": "Arrêté du 23 octobre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268245", "#text": "Arrêté du 23 octobre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268235", "@num": "3", "#text": "Arrêté du 23 octobre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000033388412", "@num": "L125-7", "#text": "Code de commerce - art. L125-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584414", "@num": "L141-12", "#text": "Code de commerce - art. L141-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006220801", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229896", "@num": "L236-14", "#text": "Code de commerce - art. L236-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229997", "@num": "L236-20", "#text": "Code de commerce - art. L236-20", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230005", "@num": "L236-21", "#text": "Code de commerce - art. L236-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006230019", "@num": "L236-22", "#text": "Code de commerce - art. L236-22", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799147", "@num": "L950-1-1", "#text": "Code de commerce - art. L950-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049589634", "@num": "R521-2", "#text": "Code de commerce - art. R521-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006485407", "@num": "4", "#text": "Décret n°1909-08-28 du 28 août 1909 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1909-08-28" }, { "@id": "LEGIARTI000006485409", "@num": "6", "#text": "Décret n°1909-08-28 du 28 août 1909 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1909-08-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161258", "@fin": "2999-01-01", "#text": "Section 2 : Du privilège du vendeur.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146036", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133174", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "LEGIARTI000006220935", "@fin": "2015-08-08", "@num": "L141-22", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010500", "@fin": "2016-11-16", "@num": "L141-22", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033388348", "@fin": "2023-01-01", "@num": "L141-22", "@etat": "MODIFIE", "@debut": "2016-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044072501", "@fin": "2023-05-26", "@num": "L141-22", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047591372", "@fin": "2999-01-01", "@num": "L141-22", "@etat": "VIGUEUR", "@debut": "2023-05-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les dix jours de la dernière en date des publications prévues aux articles L. 141-12 et L. 141-13, tout créancier non inscrit de l'associé apporteur fait connaître au greffe du tribunal de commerce de la situation du fonds, sa qualité de créancier et la somme qui lui est due. Le greffier lui délivre un récépissé de sa déclaration.

A défaut par les associés ou l'un d'eux de former dans la quinzaine suivante une demande en annulation de la société ou de l'apport, ou si l'annulation n'est pas prononcée, la société est tenue, solidairement avec le débiteur principal, au paiement du passif déclaré dans le délai ci-dessus et justifié.

En cas d'apport d'un fonds de commerce par une société à une autre société, notamment par suite d'une fusion ou d'une scission, les dispositions de l'alinéa précédent ne sont pas applicables lorsqu'il y a lieu à application des articles L. 236-14, L. 236-20 et L. 236-21 ou lorsque est exercée la faculté prévue à l'article L. 236-22.

" } }, "LEGIARTI000033388363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L141-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388363", "URL": "article/LEGI/ARTI/00/00/33/38/83/LEGIARTI000033388363.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006467817", "@num": "7", "#text": "Loi n°1909-03-17 du 17 mars 1909 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868418", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1909-03-17" }, { "@id": "LEGIARTI000006317381", "@num": "20", "#text": "Décret-loi du 30 octobre 1935 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000482919", "@typelien": "CITATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000033388412", "@num": "L125-7", "#text": "Code de commerce - art. L125-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038584414", "@num": "L141-12", "#text": "Code de commerce - art. L141-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229693", "@num": "L236-2", "#text": "Code de commerce - art. L236-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229721", "@num": "L236-7", "#text": "Code de commerce - art. L236-7", "@sens": "source", "@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": "LEGIARTI000038799147", "@num": "L950-1-1", "#text": "Code de commerce - art. L950-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952198", "@num": "R143-10", "#text": "Code de commerce - art. R143-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006485407", "@num": "4", "#text": "Décret n°1909-08-28 du 28 août 1909 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1909-08-28" }, { "@id": "LEGIARTI000006485409", "@num": "6", "#text": "Décret n°1909-08-28 du 28 août 1909 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071013", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1909-08-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161258", "@fin": "2999-01-01", "#text": "Section 2 : Du privilège du vendeur.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146036", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133174", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "LEGIARTI000006220909", "@fin": "2015-08-08", "@num": "L141-21", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010514", "@fin": "2016-11-16", "@num": "L141-21", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033388363", "@fin": "2016-12-11", "@num": "L141-21", "@etat": "MODIFIE", "@debut": "2016-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613516", "@fin": "2019-05-24", "@num": "L141-21", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038584386", "@fin": "2023-05-26", "@num": "L141-21", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047591386", "@fin": "2999-01-01", "@num": "L141-21", "@etat": "VIGUEUR", "@debut": "2023-05-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf s'il résulte d'une opération de fusion ou de scission soumise aux dispositions du quatrième alinéa de l'article L. 236-2 et des articles L. 236-7 à L. 236-22, tout apport de fonds de commerce fait à une société en constitution ou déjà existante doit être porté à la connaissance des tiers dans les conditions prévues par les articles L. 141-12 à L. 141-18 dans les journaux habilités à recevoir les annonces judiciaires et légales et par voie d'insertion au Bulletin officiel des annonces civiles et commerciales.

Dans ces insertions, l'élection de domicile est remplacée par l'indication du greffe du tribunal de commerce où les créanciers de l'apporteur doivent faire la déclaration de leurs créances.

" } }, "LEGIARTI000033388377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L141-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388377", "URL": "article/LEGI/ARTI/00/00/33/38/83/LEGIARTI000033388377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006467789", "@num": "4", "#text": "Loi du 17 mars 1909 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000868418", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1909-03-17" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000006220640", "@num": "L141-6", "#text": "Code de commerce - art. L141-6", "@sens": "source", "@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": "LEGIARTI000041556456", "@num": "R141-1-1", "#text": "Code de commerce - art. R141-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259383", "@num": "R141-2", "#text": "Code de commerce. - art. R141-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161258", "@fin": "2999-01-01", "#text": "Section 2 : Du privilège du vendeur.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146036", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133174", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006220874", "@fin": "2015-08-08", "@num": "L141-18", "@etat": "ABROGE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033388377", "@fin": "2019-05-24", "@num": "L141-18", "@etat": "MODIFIE", "@debut": "2016-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038584399", "@fin": "2023-01-01", "@num": "L141-18", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072511", "@fin": "2999-01-01", "@num": "L141-18", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Si la vente ou la cession d'un fonds de commerce comprend des succursales ou établissements situés sur le territoire français, l'inscription et la publication prescrites aux articles L. 141-6 à L. 141-17 doivent être faites également dans un journal habilité à recevoir les annonces judiciaires et légales au lieu du siège de ces succursales ou établissements.

" } }, "LEGIARTI000033388383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L141-17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388383", "URL": "article/LEGI/ARTI/00/00/33/38/83/LEGIARTI000033388383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006467779", "@num": "3", "#text": "Loi du 17 mars 1909 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000868418", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1909-03-17" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000044072511", "@num": "L141-18", "#text": "Code de commerce - art. L141-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161258", "@fin": "2999-01-01", "#text": "Section 2 : Du privilège du vendeur.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146036", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133174", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "LEGIARTI000006220845", "@fin": "2015-08-08", "@num": "L141-17", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010545", "@fin": "2016-11-16", "@num": "L141-17", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033388383", "@fin": "2999-01-01", "@num": "L141-17", "@etat": "VIGUEUR", "@debut": "2016-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'acquéreur qui paie son vendeur sans avoir procédé aux publications prescrites, ou avant l'expiration du délai de dix jours, n'est pas libéré à l'égard des tiers.

\n
\n
" } }, "LEGIARTI000033388390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L141-14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388390", "URL": "article/LEGI/ARTI/00/00/33/38/83/LEGIARTI000033388390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006467789", "@num": "4", "#text": "Loi du 17 mars 1909 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000868418", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1909-03-17" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000006220767", "@num": "L141-12", "#text": "Code de commerce - art. L141-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006220893", "@num": "L141-19", "#text": "Code de commerce - art. L141-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032204873", "@num": "R141-2", "#text": "Code de commerce - art. R141-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1909-03-17 art. 3 al. 4", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161258", "@fin": "2999-01-01", "#text": "Section 2 : Du privilège du vendeur.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146036", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133174", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "LEGIARTI000006220821", "@fin": "2003-01-04", "@num": "L141-14", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006220822", "@fin": "2015-08-08", "@num": "L141-14", "@etat": "MODIFIE", "@debut": "2003-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010566", "@fin": "2016-11-16", "@num": "L141-14", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033388390", "@fin": "2999-01-01", "@num": "L141-14", "@etat": "VIGUEUR", "@debut": "2016-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les dix jours suivant la dernière en date des publications prévues à l'article L. 141-12, tout créancier du précédent propriétaire, que sa créance soit ou non exigible, peut former au domicile élu, par acte extrajudiciaire ou par lettre recommandée avec demande d'avis de réception, opposition au paiement du prix. L'opposition, à peine de nullité, énonce le chiffre et les causes de la créance et contient une élection de domicile dans le ressort de la situation du fonds. Le bailleur ne peut former opposition pour loyers en cours ou à échoir, et ce, nonobstant toutes stipulations contraires. Aucun transport amiable ou judiciaire du prix ou de partie du prix n'est opposable aux créanciers qui se sont ainsi fait connaître dans ce délai.

" } }, "LEGIARTI000033388399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L141-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-24", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388399", "URL": "article/LEGI/ARTI/00/00/33/38/83/LEGIARTI000033388399.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006070989", "#text": "Loi du 17 mars 1909 art . 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000868418", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1909-03-17" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000050918200", "@num": "3", "#text": "Arrêté du 26 décembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050871029", "@nortexte": "JUSB2435149A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000033388412", "@num": "L125-7", "#text": "Code de commerce - art. L125-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033388390", "@num": "L141-14", "#text": "Code de commerce - art. L141-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031010533", "@num": "L141-19", "#text": "Code de commerce - art. L141-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047591386", "@num": "L141-21", "#text": "Code de commerce - art. L141-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047591372", "@num": "L141-22", "#text": "Code de commerce - art. L141-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006238668", "@num": "L642-5", "#text": "Code de commerce - art. L642-5", "@sens": "source", "@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": "LEGIARTI000038799147", "@num": "L950-1-1", "#text": "Code de commerce - art. L950-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563818", "@num": "R123-212", "#text": "Code de commerce - art. R123-212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563758", "@num": "R123-38", "#text": "Code de commerce - art. R123-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786315", "@num": "R214-9", "#text": "Code de l'urbanisme - art. *R214-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613879", "@num": "1684", "#text": "Code général des impôts, CGI. - art. 1684 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987816", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1909-03-17 art. 3 al. 1", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161258", "@fin": "2999-01-01", "#text": "Section 2 : Du privilège du vendeur.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146036", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133174", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "LEGIARTI000006220767", "@fin": "2003-01-04", "@num": "L141-12", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006220768", "@fin": "2006-01-01", "@num": "L141-12", "@etat": "MODIFIE", "@debut": "2003-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006220769", "@fin": "2012-03-24", "@num": "L141-12", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559464", "@fin": "2015-08-08", "@num": "L141-12", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010587", "@fin": "2016-11-16", "@num": "L141-12", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033388399", "@fin": "2019-05-24", "@num": "L141-12", "@etat": "MODIFIE", "@debut": "2016-11-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038584414", "@fin": "2999-01-01", "@num": "L141-12", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions relatives à l'apport en société des fonds de commerce prévues aux articles L. 141-21 et L. 141-22, toute vente ou cession de fonds de commerce, consentie même sous condition ou sous la forme d'un autre contrat, ainsi que toute attribution de fonds de commerce par partage ou licitation, est, sauf si elle intervient en application de l'article L. 642-5, dans la quinzaine de sa date, publiée à la diligence de l'acquéreur dans un journal habilité à recevoir les annonces judiciaires et légales dans l'arrondissement ou le département dans lequel le fonds est exploité et sous forme d'extrait ou d'avis au Bulletin officiel des annonces civiles et commerciales. En ce qui concerne les fonds forains, le lieu d'exploitation est celui où le vendeur est inscrit au registre du commerce et des sociétés.

\n
\n
" } }, "LEGIARTI000033388412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L125-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388412", "URL": "article/LEGI/ARTI/00/00/33/38/84/LEGIARTI000033388412.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006292726", "@num": "7", "#text": "Loi n°72-651 du 11 juillet 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322099", "@numtexte": "72-651", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@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": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000006220767", "@num": "L141-12", "#text": "Code de commerce - art. L141-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006220801", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006220909", "@num": "L141-21", "#text": "Code de commerce - art. L141-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006220935", "@num": "L141-22", "#text": "Code de commerce - art. L141-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161251", "@fin": "2999-01-01", "#text": "Section 1 : De la constitution du magasin collectif", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146027", "@fin": "2999-01-01", "#text": "Chapitre V : Des magasins collectifs de commerçants indépendants", "@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": "LEGIARTI000006219681", "@fin": "2015-08-08", "@num": "L125-7", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010460", "@fin": "2016-11-16", "@num": "L125-7", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033388412", "@fin": "2999-01-01", "@num": "L125-7", "@etat": "VIGUEUR", "@debut": "2016-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le propriétaire d'un fonds de commerce grevé du privilège ou d'un nantissement prévu par les chapitres Ier à III du titre IV du présent livre doit, préalablement à son adhésion à un magasin collectif et au transfert de ce fonds dans ledit magasin, accomplir les formalités de publicité prévues aux articles L. 141-21 et L. 141-22.

Si le créancier titulaire du privilège ou du nantissement n'a pas notifié d'opposition par voie d'inscription au greffe dans les dix jours de la dernière en date des publications prévues aux articles L. 141-12 et L. 141-13, il est réputé avoir donné son accord à l'adhésion du propriétaire du fonds.

En cas d'opposition, la mainlevée de celle-ci est ordonnée en justice, si le propriétaire du fonds justifie que les sûretés dont dispose le créancier ne sont pas diminuées par le fait de l'adhésion au magasin collectif ou que des garanties au moins équivalentes lui sont offertes. A défaut de mainlevée de l'opposition, le commerçant ne peut adhérer au magasin collectif tant qu'il demeure propriétaire du fonds.

" } }, "LEGIARTI000033388423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "201", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000033388423", "URL": "article/LEGI/ARTI/00/00/33/38/84/LEGIARTI000033388423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033386644", "@num": "21", "#text": "LOI n°2016-1524 du 14 novembre 2016 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000033385368", "@nortexte": "MCCX1603797L", "@numtexte": "2016-1524", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-14" }, { "@id": "LEGIARTI000006220767", "@num": "L141-12", "#text": "Code de commerce - art. L141-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194702", "@num": "238 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194877", "@num": "238 quater I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194723", "@num": "238 quater P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817320", "@num": "L143-21", "#text": "Code de commerce - art. L143-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045535044", "@num": "Rubrique 5", "#text": "Code général des collectivités territoriales - art. Rubrique 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812134", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033842625", "@num": "1684", "#text": "Code général des impôts, CGI. - art. 1684 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431974", "@num": "201 ter", "#text": "Code général des impôts, CGI. - art. 201 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468005", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355540", "@num": "39 octies D", "#text": "Code général des impôts, CGI. - art. 39 octies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307699", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307690", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043675", "@num": "10 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296511", "@num": "10 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297594", "@num": "10 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020739964", "@num": "46 quater-0 ZZ bis B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162526", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spéciales applicables en cas de cession, de cessation ou de décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048201389", "@fin": "1979-07-01", "@num": "201", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308434", "@fin": "1979-12-22", "@num": "201", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308435", "@fin": "1983-12-30", "@num": "201", "@etat": "MODIFIE", "@debut": "1979-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308436", "@fin": "1987-07-09", "@num": "201", "@etat": "MODIFIE", "@debut": "1984-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308437", "@fin": "1987-12-31", "@num": "201", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308438", "@fin": "1999-03-31", "@num": "201", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308439", "@fin": "2001-03-31", "@num": "201", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308440", "@fin": "2005-12-08", "@num": "201", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308441", "@fin": "2012-03-24", "@num": "201", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559457", "@fin": "2015-08-08", "@num": "201", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031010644", "@fin": "2016-06-13", "@num": "201", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701707", "@fin": "2016-11-16", "@num": "201", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033388423", "@fin": "2018-01-01", "@num": "201", "@etat": "MODIFIE", "@debut": "2016-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812101", "@fin": "2019-01-01", "@num": "201", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036607379", "@fin": "2019-01-01", "@num": "201", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987816", "@fin": "2019-05-24", "@num": "201", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038584307", "@fin": "2999-01-01", "@num": "201", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Dans le cas de cession ou de cessation, en totalité ou en partie, d'une entreprise industrielle, commerciale, artisanale ou minière, ou d'une exploitation agricole dont les résultats sont imposés d'après le régime du bénéfice réel, l'impôt sur le revenu dû en raison des bénéfices réalisés dans cette entreprise ou exploitation et qui n'ont pas encore été imposés est immédiatement établi.

Les contribuables doivent, dans un délai de quarante-cinq jours déterminé comme il est indiqué ci-après, aviser l'administration de la cession ou de la cessation et lui faire connaître la date à laquelle elle a été ou sera effective, ainsi que, s'il y a lieu, les nom, prénoms, et adresse du cessionnaire.

Le délai de quarante-cinq jours commence à courir :

– lorsqu'il s'agit de la vente ou de la cession d'un fonds de commerce, du jour où la vente ou la cession a été publiée dans un journal habilité à recevoir les annonces judiciaires et légales, conformément aux prescriptions de l'article L. 141-12 du code de commerce ;

– lorsqu'il s'agit de la vente ou de la cession d'autres entreprises, du jour où l'acquéreur ou le cessionnaire a pris effectivement la direction des exploitations ;

– lorsqu'il s'agit de la cessation d'entreprises, du jour de la fermeture définitive des établissements.

2. (abrogé).

3. Les contribuables assujettis à un régime réel d'imposition sont tenus de faire parvenir à l'administration, dans un délai de soixante jours déterminé comme indiqué au 1, la déclaration de leur bénéfice réel accompagnée d'un résumé de leur compte de résultat.

Pour la détermination du bénéfice réel, il est fait application des dispositions de l'article 39 duodecies, des 1 et 2 de l'article 39 terdecies, et des articles 39 quaterdecies à 39 quindecies A.

Si les contribuables imposés d'après leur bénéfice réel ne produisent pas les déclarations ou renseignements visés au 1 et au premier alinéa du présent paragraphe, ou, si invités à fournir à l'appui de la déclaration de leur bénéfice réel les justifications nécessaires, ils s'abstiennent de les donner dans les trente jours qui suivent la réception de l'avis qui leur est adressé à cet effet, les bases d'imposition sont arrêtées d'office.

3 bis. Les contribuables soumis au régime défini à l'article 50-0 qui cessent leur activité en cours d'année sont tenus de faire parvenir à l'administration, dans un délai de soixante jours déterminé comme indiqué au 1, la déclaration prévue au 3 de l'article 50-0.

4. Les dispositions du présent article sont applicables dans le cas de décès de l'exploitant. Dans ce cas, les ayants droit du défunt doivent produire les renseignements nécessaires pour l'établissement de l'impôt dans les six mois de la date du décès.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000033388423", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388412", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388348", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388390", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388377", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388399", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388383", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033388363", "cible": true, "cidtexte": "JORFTEXT000033385368", "id": "LEGIARTI000033386644", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033386644", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (LOI n° 2016-1524 du 14 novembre 2016 visant à renforcer la liberté, l'indépendance et le pluralisme des médias (1))