{ "article": { "LEGIARTI000036737536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R821-14-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2018-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000036737536", "URL": "article/LEGI/ARTI/00/00/36/73/75/LEGIARTI000036737536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036736690", "@num": "3", "#text": "Décret n°2018-196 du 21 mars 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006242477", "@num": "L821-5", "#text": "Code de commerce - art. L821-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032941173", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Du régime budgétaire et comptable du Haut conseil", "@debut": "2016-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179027", "@fin": "2016-07-29", "#text": "Sous-section 1 : De l'organisation.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955393", "@fin": "2024-01-01", "#text": "Sous-section 1 : Du Haut conseil du commissariat aux comptes", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048540200", "@fin": "2024-02-01", "#text": "Sous-section 1 : De la Haute autorité de l'audit", "@debut": "2024-01-01" }, { "@id": "LEGISCTA000048877558", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161617", "@fin": "2016-07-29", "#text": "Section 1 : Du Haut Conseil du commissariat aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000032955395", "@fin": "2024-02-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-07-29" }, { "@id": "LEGISCTA000048877560", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales applicables aux commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146307", "@fin": "2024-02-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877562", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@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": "LEGIARTI000019414607", "@fin": "2009-05-22", "@num": "R821-14-6", "@etat": "MODIFIE", "@debut": "2008-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020644322", "@fin": "2016-07-29", "@num": "R821-14-6", "@etat": "MODIFIE", "@debut": "2009-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032955498", "@fin": "2018-03-24", "@num": "R821-14-6", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036737536", "@fin": "2024-02-01", "@num": "R821-14-6", "@etat": "ABROGE", "@debut": "2018-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La contribution forfaitaire prévue au II de l'article L. 821-5 est acquittée par les personnes qui sollicitent leur inscription sur la liste mentionnée au II de l'article L. 822-1 auprès de l'agent comptable du Haut Conseil au moment du dépôt de leur demande d'inscription.

" } }, "LEGIARTI000006242477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242477", "URL": "article/LEGI/ARTI/00/00/06/24/24/LEGIARTI000006242477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X821L005AXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006713986", "@num": "100", "#text": "Loi n°2003-706 du 1 août 2003 - art. 100 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les crédits nécessaires au fonctionnement du Haut Conseil sont inscrits au budget du ministère de la justice.
\n
" } }, "LEGIARTI000006242607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242607", "URL": "article/LEGI/ARTI/00/00/06/24/26/LEGIARTI000006242607.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039345296", "@num": "15-6", "#text": "Décret du 16 août 1901 - art. 15-6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1901-08-16" }, { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000034660364", "@num": "241-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "LEGIARTI000032258838", "@num": "241-3-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-3-2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@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": "LEGIARTI000006713998", "@num": "101", "#text": "Loi n°2003-706 du 1 août 2003 - art. 101 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714008", "@num": "102", "#text": "Loi n°2003-706 du 1 août 2003 - art. 102 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714014", "@num": "103", "#text": "Loi n°2003-706 du 1 août 2003 - art. 103 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006203403", "@num": "29", "#text": "Décret n°2007-179 du 9 février 2007 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641470", "@nortexte": "JUSC0720068D", "@numtexte": "2007-179", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255932", "@num": "5", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255937", "@num": "6", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255934", "@num": "7", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000032258828", "@num": "Annexe", "#text": "Décret du 22 juin 2010 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022387440", "@nortexte": "ESRS1010768D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-22" }, { "@id": "LEGIARTI000029687529", "#text": "DÉCRET n°2014-1278 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675697", "@nortexte": "JUST1419207D", "@numtexte": "2014-1278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032258802", "#text": "DÉCRET n°2015-532 du 13 mai 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591585", "@nortexte": "AFSH1505277D", "@numtexte": "2015-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-13" }, { "@id": "LEGIARTI000032258784", "#text": "Décret n°2015-1829 du 29 décembre 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031740005", "@nortexte": "MENS1503796D", "@numtexte": "2015-1829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000032253009", "@num": "46", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000036258724", "#text": "Arrêté du 14 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036240374", "@nortexte": "SSAS1735388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000050814284", "#text": "Arrêté du 24 avril 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036847980", "@nortexte": "SSAS1811636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "LEGIARTI000037482744", "@num": "18", "#text": "Décret n°2018-872 du 9 octobre 2018 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037481717", "@nortexte": "JUSC1820481D", "@numtexte": "2018-872", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-09" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039633197", "@num": "4", "#text": "Décret n°2019-1369 du 16 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039630636", "@nortexte": "SSAH1920684D", "@numtexte": "2019-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-16" }, { "@id": "LEGIARTI000048135195", "@num": "6", "#text": "Décret n°2019-1369 du 16 décembre 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039630636", "@nortexte": "SSAH1920684D", "@numtexte": "2019-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-16" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000043700153", "@num": "6", "#text": "Décret n°2021-803 du 23 juin 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699553", "@nortexte": "SSAH2117950D", "@numtexte": "2021-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000043765123", "@num": "1", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000045697883", "@num": "15", "#text": "Décret n°2022-729 du 28 avril 2022 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000045696390", "@nortexte": "JUSC2206505D", "@numtexte": "2022-729", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000047619769", "@num": "6", "#text": "Décret n°2023-424 du 31 mai 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047619081", "@nortexte": "SPRH2312799D", "@numtexte": "2023-424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048933094", "@num": "A822-11", "#text": "Code de commerce - art. A822-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539941", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006231052", "@num": "L251-12", "#text": "Code de commerce - art. L251-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539492", "@num": "L712-6", "#text": "Code de commerce - art. L712-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242419", "@num": "L820-5", "#text": "Code de commerce - art. L820-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535443", "@num": "L821-13", "#text": "Code de commerce - art. L821-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033912630", "@num": "L821-5", "#text": "Code de commerce - art. L821-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799679", "@num": "L822-1-3", "#text": "Code de commerce - art. L822-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613733", "@num": "L822-1-5", "#text": "Code de commerce - art. L822-1-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613731", "@num": "L822-1-6", "#text": "Code de commerce - art. L822-1-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535564", "@num": "L822-12", "#text": "Code de commerce - art. L822-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535996", "@num": "L822-2", "#text": "Code de commerce - art. L822-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242631", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535604", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586583", "@num": "L824-10", "#text": "Code de commerce - art. L824-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909637", "@num": "R223-6", "#text": "Code de commerce - art. R223-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909626", "@num": "R225-160-1", "#text": "Code de commerce - art. R225-160-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909613", "@num": "R225-171", "#text": "Code de commerce - art. R225-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258937", "@num": "R225-7", "#text": "Code de commerce - art. R225-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258917", "@num": "R237-11", "#text": "Code de commerce - art. R237-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035371409", "@num": "R811-42", "#text": "Code de commerce - art. R811-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750976", "@num": "R821-14-7", "#text": "Code de commerce - art. R821-14-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955854", "@num": "R822-1", "#text": "Code de commerce - art. R822-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751016", "@num": "R822-13", "#text": "Code de commerce - art. R822-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751025", "@num": "R822-14", "#text": "Code de commerce - art. R822-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891399", "@num": "R822-17", "#text": "Code de commerce - art. R822-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956215", "@num": "R822-18", "#text": "Code de commerce - art. R822-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751054", "@num": "R822-26", "#text": "Code de commerce - art. R822-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955848", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956324", "@num": "R822-3", "#text": "Code de commerce - art. R822-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955839", "@num": "R822-36", "#text": "Code de commerce - art. R822-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955832", "@num": "R822-53", "#text": "Code de commerce - art. R822-53 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955825", "@num": "R822-54", "#text": "Code de commerce - art. R822-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891126", "@num": "R822-6", "#text": "Code de commerce - art. R822-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539916", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222522", "@num": "L221-10", "#text": "Code de commerce. - art. L221-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223357", "@num": "L223-38", "#text": "Code de commerce. - art. L223-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226169", "@num": "L225-227", "#text": "Code de commerce. - art. L225-227 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235074", "@num": "L612-1", "#text": "Code de commerce. - art. L612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235078", "@num": "L612-4", "#text": "Code de commerce. - art. L612-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039499668", "@num": "R221-10", "#text": "Code de l'environnement - art. R221-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909773", "@num": "D114-10", "#text": "Code de la mutualité - art. D114-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039279837", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909799", "@num": "R6141-58", "#text": "Code de la santé publique - art. R6141-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041684047", "@num": "30-21", "#text": "Code de procédure civile - art. 30-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909756", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957579", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957574", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647916", "@num": "L213-11", "#text": "Code monétaire et financier - art. L213-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650798", "@num": "L214-79", "#text": "Code monétaire et financier - art. L214-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654675", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655833", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681802", "@num": "R214-117", "#text": "Code monétaire et financier - art. R214-117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039344720", "@num": "R214-130", "#text": "Code monétaire et financier - art. R214-130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258844", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178837", "@fin": "2016-06-17", "#text": "Sous-section 1 : De l'inscription.", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242607", "@fin": "2016-06-17", "@num": "L822-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258594", "@fin": "2024-01-01", "@num": "L822-1", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535494", "@fin": "2999-01-01", "@num": "L822-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nul ne peut exercer les fonctions de commissaire aux comptes s'il n'est préalablement inscrit sur une liste établie à cet effet.
\n
" } }, "LEGIARTI000017924270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017924270", "URL": "article/LEGI/ARTI/00/00/17/92/42/LEGIARTI000017924270.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017856377", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le Haut Conseil du commissariat aux comptes dispose de l'autonomie financière. Il arrête son budget sur proposition du secrétaire général. Le haut conseil n'est pas soumis au contrôle financier exercé au sein des administrations de l'Etat.
\n
II.-Le haut conseil perçoit le produit des contribution et droit mentionnés aux III et IV.
\n
III.-Les personnes inscrites sur la liste de l'article L. 822-1 sont assujetties à une contribution annuelle, dont le montant est fixé à 10 euros.
\n
IV.-Il est institué un droit fixe sur chaque rapport de certification des comptes signé par les personnes inscrites sur la liste de l'article L. 822-1 dont le montant est fixé à :
\n
1 000 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités admises à la négociation sur un marché réglementé ;
\n
500 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités faisant appel public à l'épargne ;
\n
20 euros pour les autres rapports de certification.
\n
V.-Les droit et contribution mentionnés aux III et IV sont recouvrés par la Compagnie nationale des commissaires aux comptes dans les mêmes formes que la cotisation mentionnée à l'article L. 821-6 et reversés au haut conseil avant le 31 mars de chaque année. Les conditions d'application du présent V sont déterminées par décret en Conseil d'Etat.
\n
VI.-Les biens immobiliers appartenant au haut conseil sont soumis aux dispositions du code général de la propriété des personnes publiques applicables aux établissements publics de l'Etat.
\n
VII.-Un décret en Conseil d'Etat fixe le régime comptable du haut conseil, ainsi que le régime indemnitaire de ses membres, de son président, de son secrétaire général et de son secrétaire général adjoint.

" } }, "LEGIARTI000020148517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020148517", "URL": "article/LEGI/ARTI/00/00/20/14/85/LEGIARTI000020148517.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000020138899", "@num": "10", "#text": "Ordonnance n°2009-80\n du 22 janvier 2009 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000020137933", "@nortexte": "ECET0825537R", "@numtexte": "2009-80", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le Haut Conseil du commissariat aux comptes dispose de l'autonomie financière. Il arrête son budget sur proposition du secrétaire général. Le haut conseil n'est pas soumis au contrôle financier exercé au sein des administrations de l'Etat.
\n
II.-Le haut conseil perçoit le produit des contribution et droit mentionnés aux III et IV.
\n
III.-Les personnes inscrites sur la liste de l'article L. 822-1 sont assujetties à une contribution annuelle, dont le montant est fixé à 10 euros.
\n
IV.-Il est institué un droit fixe sur chaque rapport de certification des comptes signé par les personnes inscrites sur la liste de l'article L. 822-1 dont le montant est fixé à :
\n
1 000 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités admises à la négociation sur un marché réglementé ;
\n
500 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités dont les titres financiers sont offerts au public sur un système multilatéral de négociation autre qu'un marché réglementé ;
\n
20 euros pour les autres rapports de certification.
\n
V.-Les droit et contribution mentionnés aux III et IV sont recouvrés par la Compagnie nationale des commissaires aux comptes dans les mêmes formes que la cotisation mentionnée à l'article L. 821-6 et reversés au haut conseil avant le 31 mars de chaque année. Les conditions d'application du présent V sont déterminées par décret en Conseil d'Etat.
\n
VI.-Les biens immobiliers appartenant au haut conseil sont soumis aux dispositions du code général de la propriété des personnes publiques applicables aux établissements publics de l'Etat.
\n
VII.-Un décret en Conseil d'Etat fixe le régime comptable du haut conseil, ainsi que le régime indemnitaire de ses membres, de son président, de son secrétaire général et de son secrétaire général adjoint.

" } }, "LEGIARTI000021664542": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664542", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664542.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000021579989", "@num": "99", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660729", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II.-Le haut conseil perçoit le produit des contribution et droit mentionnés aux III et IV, ainsi qu'à l'article L. 821-6-1.\n

III.-Les personnes inscrites sur la liste de l'article L. 822-1 sont assujetties à une contribution annuelle, dont le montant est fixé à 10 euros.

IV.-Il est institué un droit fixe sur chaque rapport de certification des comptes signé par les personnes inscrites sur la liste de l'article L. 822-1 dont le montant est fixé à :

1 000 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités admises à la négociation sur un marché réglementé ;

500 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités dont les titres financiers sont offerts au public sur un système multilatéral de négociation autre qu'un marché réglementé ;

20 euros pour les autres rapports de certification.

V.-Les droit et contribution mentionnés aux III et IV sont recouvrés par la Compagnie nationale des commissaires aux comptes dans les mêmes formes que la cotisation mentionnée à l'article L. 821-6 et reversés au haut conseil avant le 31 mars de chaque année. Les conditions d'application du présent V sont déterminées par décret en Conseil d'Etat.

VI.-Les biens immobiliers appartenant au haut conseil sont soumis aux dispositions du code général de la propriété des personnes publiques applicables aux établissements publics de l'Etat.

VII.-Un décret en Conseil d'Etat fixe le régime comptable du haut conseil, ainsi que le régime indemnitaire de ses membres, de son président, de son secrétaire général et de son secrétaire général adjoint.

" } }, "LEGIARTI000032258474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258474", "URL": "article/LEGI/ARTI/00/00/32/25/84/LEGIARTI000032258474.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000032253005", "@num": "45", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 45", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253029", "@num": "5", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253037", "@num": "9", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660729", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258594", "@num": "L822-1", "#text": "Code de commerce - art. L822-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253388", "@fin": "2024-01-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535399", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le Haut conseil du commissariat aux comptes dispose de l'autonomie financière. Il arrête son budget sur proposition du directeur général. Le haut conseil n'est pas soumis au contrôle financier exercé au sein des administrations de l'Etat.

II.-Le haut conseil perçoit le produit des contribution et droit mentionnés aux III et IV, ainsi qu'à l'article L. 821-6-1. \n

III.-Les personnes inscrites sur la liste de l'article L. 822-1 sont assujetties à une contribution annuelle, dont le montant est fixé à 10 euros.

IV.-Il est institué un droit fixe sur chaque rapport de certification des comptes signé par les personnes inscrites sur la liste de l'article L. 822-1 dont le montant est fixé à :

1 000 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités admises à la négociation sur un marché réglementé ;

20 euros pour les autres rapports de certification.

VI.-Les biens immobiliers appartenant au haut conseil sont soumis aux dispositions du code général de la propriété des personnes publiques applicables aux établissements publics de l'Etat.

VII.-Un décret en Conseil d'Etat fixe le régime comptable du haut conseil, ainsi que le régime indemnitaire de ses membres, de son président, de son directeur général.

" } }, "LEGIARTI000032258594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258594", "URL": "article/LEGI/ARTI/00/00/32/25/85/LEGIARTI000032258594.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039345296", "@num": "15-6", "#text": "Décret du 16 août 1901 - art. 15-6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1901-08-16" }, { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000034660364", "@num": "241-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "LEGIARTI000032258838", "@num": "241-3-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-3-2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@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": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006203403", "@num": "29", "#text": "Décret n°2007-179 du 9 février 2007 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641470", "@nortexte": "JUSC0720068D", "@numtexte": "2007-179", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255932", "@num": "5", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255937", "@num": "6", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255934", "@num": "7", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000032258828", "@num": "Annexe", "#text": "Décret du 22 juin 2010 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022387440", "@nortexte": "ESRS1010768D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-22" }, { "@id": "LEGIARTI000029687529", "#text": "DÉCRET n°2014-1278 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675697", "@nortexte": "JUST1419207D", "@numtexte": "2014-1278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032258802", "#text": "DÉCRET n°2015-532 du 13 mai 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591585", "@nortexte": "AFSH1505277D", "@numtexte": "2015-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-13" }, { "@id": "LEGIARTI000032258784", "#text": "Décret n°2015-1829 du 29 décembre 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031740005", "@nortexte": "MENS1503796D", "@numtexte": "2015-1829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000032253049", "@num": "16", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "DEPLACE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032252989", "@num": "17", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000032253009", "@num": "46", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000036258724", "#text": "Arrêté du 14 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036240374", "@nortexte": "SSAS1735388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000050814284", "#text": "Arrêté du 24 avril 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036847980", "@nortexte": "SSAS1811636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "LEGIARTI000037482744", "@num": "18", "#text": "Décret n°2018-872 du 9 octobre 2018 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037481717", "@nortexte": "JUSC1820481D", "@numtexte": "2018-872", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-09" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039633197", "@num": "4", "#text": "Décret n°2019-1369 du 16 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039630636", "@nortexte": "SSAH1920684D", "@numtexte": "2019-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-16" }, { "@id": "LEGIARTI000048135195", "@num": "6", "#text": "Décret n°2019-1369 du 16 décembre 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039630636", "@nortexte": "SSAH1920684D", "@numtexte": "2019-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-16" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000043700153", "@num": "6", "#text": "Décret n°2021-803 du 23 juin 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699553", "@nortexte": "SSAH2117950D", "@numtexte": "2021-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000043765123", "@num": "1", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000045697883", "@num": "15", "#text": "Décret n°2022-729 du 28 avril 2022 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000045696390", "@nortexte": "JUSC2206505D", "@numtexte": "2022-729", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000047619769", "@num": "6", "#text": "Décret n°2023-424 du 31 mai 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047619081", "@nortexte": "SPRH2312799D", "@numtexte": "2023-424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000048520390", "@num": "16", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048933094", "@num": "A822-11", "#text": "Code de commerce - art. A822-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539941", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006231052", "@num": "L251-12", "#text": "Code de commerce - art. L251-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539492", "@num": "L712-6", "#text": "Code de commerce - art. L712-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242419", "@num": "L820-5", "#text": "Code de commerce - art. L820-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535443", "@num": "L821-13", "#text": "Code de commerce - art. L821-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033912630", "@num": "L821-5", "#text": "Code de commerce - art. L821-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242620", "@num": "L822-1-1", "#text": "Code de commerce - art. L822-1-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799679", "@num": "L822-1-3", "#text": "Code de commerce - art. L822-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613733", "@num": "L822-1-5", "#text": "Code de commerce - art. L822-1-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613731", "@num": "L822-1-6", "#text": "Code de commerce - art. L822-1-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535564", "@num": "L822-12", "#text": "Code de commerce - art. L822-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535996", "@num": "L822-2", "#text": "Code de commerce - art. L822-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242631", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535604", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586583", "@num": "L824-10", "#text": "Code de commerce - art. L824-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909637", "@num": "R223-6", "#text": "Code de commerce - art. R223-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909626", "@num": "R225-160-1", "#text": "Code de commerce - art. R225-160-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909613", "@num": "R225-171", "#text": "Code de commerce - art. R225-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258937", "@num": "R225-7", "#text": "Code de commerce - art. R225-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258917", "@num": "R237-11", "#text": "Code de commerce - art. R237-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035371409", "@num": "R811-42", "#text": "Code de commerce - art. R811-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750976", "@num": "R821-14-7", "#text": "Code de commerce - art. R821-14-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955854", "@num": "R822-1", "#text": "Code de commerce - art. R822-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751016", "@num": "R822-13", "#text": "Code de commerce - art. R822-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751025", "@num": "R822-14", "#text": "Code de commerce - art. R822-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891399", "@num": "R822-17", "#text": "Code de commerce - art. R822-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956215", "@num": "R822-18", "#text": "Code de commerce - art. R822-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751054", "@num": "R822-26", "#text": "Code de commerce - art. R822-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955848", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956324", "@num": "R822-3", "#text": "Code de commerce - art. R822-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955839", "@num": "R822-36", "#text": "Code de commerce - art. R822-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955832", "@num": "R822-53", "#text": "Code de commerce - art. R822-53 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955825", "@num": "R822-54", "#text": "Code de commerce - art. R822-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891126", "@num": "R822-6", "#text": "Code de commerce - art. R822-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539916", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222522", "@num": "L221-10", "#text": "Code de commerce. - art. L221-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223357", "@num": "L223-38", "#text": "Code de commerce. - art. L223-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226169", "@num": "L225-227", "#text": "Code de commerce. - art. L225-227 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235074", "@num": "L612-1", "#text": "Code de commerce. - art. L612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235078", "@num": "L612-4", "#text": "Code de commerce. - art. L612-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039499668", "@num": "R221-10", "#text": "Code de l'environnement - art. R221-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909773", "@num": "D114-10", "#text": "Code de la mutualité - art. D114-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039279837", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909799", "@num": "R6141-58", "#text": "Code de la santé publique - art. R6141-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041684047", "@num": "30-21", "#text": "Code de procédure civile - art. 30-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909756", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957579", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957574", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647916", "@num": "L213-11", "#text": "Code monétaire et financier - art. L213-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650798", "@num": "L214-79", "#text": "Code monétaire et financier - art. L214-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654675", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655833", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681802", "@num": "R214-117", "#text": "Code monétaire et financier - art. R214-117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039344720", "@num": "R214-130", "#text": "Code monétaire et financier - art. R214-130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258844", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242607", "@fin": "2016-06-17", "@num": "L822-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258594", "@fin": "2024-01-01", "@num": "L822-1", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535494", "@fin": "2999-01-01", "@num": "L822-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou par des sociétés inscrites sur une liste établie par le Haut conseil du commissariat aux comptes, dans les conditions prévues aux articles L. 822-1-1 à L. 822-1-4.

II.-Une liste établie par le Haut conseil énumère les contrôleurs de pays tiers mentionnés au I de l'article L. 822-1-5.

\n
\n
\n
" } }, "LEGIARTI000033613739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-22", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033613739", "URL": "article/LEGI/ARTI/00/00/33/61/37/LEGIARTI000033613739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000033562029", "@num": "140", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660729", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253388", "@fin": "2024-01-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535399", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le Haut conseil du commissariat aux comptes dispose de l'autonomie financière. Il arrête son budget sur proposition de son président. Le haut conseil n'est pas soumis au contrôle financier exercé au sein des administrations de l'Etat.

II.-Le haut conseil perçoit le produit des contribution et droit mentionnés aux III et IV, ainsi qu'à l'article L. 821-6-1. \n

III.-Les personnes inscrites sur la liste de l'article L. 822-1 sont assujetties à une contribution annuelle, dont le montant est fixé à 10 euros.

IV.-Il est institué un droit fixe sur chaque rapport de certification des comptes signé par les personnes inscrites sur la liste de l'article L. 822-1 dont le montant est fixé à :

1 000 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités admises à la négociation sur un marché réglementé ;

20 euros pour les autres rapports de certification.

VI.-Les biens immobiliers appartenant au haut conseil sont soumis aux dispositions du code général de la propriété des personnes publiques applicables aux établissements publics de l'Etat.

VII.-Un décret en Conseil d'Etat fixe le régime comptable du haut conseil, ainsi que le régime indemnitaire de ses membres, de son président, de son directeur général et du rapporteur général.

" } }, "LEGIARTI000033912630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-22" } }, "META_COMMUN": { "ID": "LEGIARTI000033912630", "URL": "article/LEGI/ARTI/00/00/33/91/26/LEGIARTI000033912630.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000033898639", "@num": "45", "#text": "LOI n°2017-55 du 20 janvier 2017 - art. 45", "@sens": "cible", "@cidtexte": "JORFTEXT000033897475", "@nortexte": "PRMX1604064L", "@numtexte": "2017-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-01-20" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242493", "@num": "L821-6", "#text": "Code de commerce - art. L821-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660729", "@num": "L821-6-1", "#text": "Code de commerce - art. L821-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253388", "@fin": "2024-01-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535399", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-(Abrogé).

II.-Le haut conseil perçoit le produit des contribution et droit mentionnés aux III et IV, ainsi qu'à l'article L. 821-6-1. \n

III.-Les personnes inscrites sur la liste de l'article L. 822-1 sont assujetties à une contribution annuelle, dont le montant est fixé à 10 euros.

IV.-Il est institué un droit fixe sur chaque rapport de certification des comptes signé par les personnes inscrites sur la liste de l'article L. 822-1 dont le montant est fixé à :

1 000 euros pour les rapports de certification signés dans le cadre de missions conduites auprès de personnes ou d'entités admises à la négociation sur un marché réglementé ;

20 euros pour les autres rapports de certification.

VI.-(Abrogé).

" } }, "LEGIARTI000036432947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036432947", "URL": "article/LEGI/ARTI/00/00/36/43/29/LEGIARTI000036432947.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036377652", "@num": "149", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 149 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253388", "@fin": "2024-01-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535399", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Dans la limite du plafond prévu au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, le Haut Conseil du commissariat aux comptes perçoit le produit des cotisations mentionnées à l'article L. 821-6-1 pour assurer le financement des missions définies à l'article L. 821-1.
\n
\n II.-Les personnes qui sollicitent leur inscription sur la liste mentionnée au II de l'article L. 822-1 sont assujetties à une contribution forfaitaire dont le montant, fixé par décret, n'excède pas 5 000 €. Cette contribution est recouvrée par le Haut Conseil, selon des modalités fixées par décret en Conseil d'Etat.
\n
\n III.-Un décret en Conseil d'Etat fixe le régime comptable du Haut Conseil, ainsi que le régime indemnitaire de ses membres, de son président, de son directeur général et du rapporteur général.

" } }, "LEGIARTI000036736690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036736690", "URL": "article/LEGI/ARTI/00/00/36/73/66/LEGIARTI000036736690.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737530", "@num": "R821-14-7", "#text": "Code de commerce - art. R821-14-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000036735897", "@nor": "JUSC1800976D", "@num": "2018-196", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2018-196 du 21 mars 2018 relatif au financement du Haut Conseil du commissariat aux comptes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036735897", "@c_titre_court": "Décret n°2018-196 du 21 mars 2018" }, { "@fin": "2999-01-01", "#text": "Décret n° 2018-196 du 21 mars 2018 relatif au financement de la Haute autorité de l'audit", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048540166", "@c_titre_court": "Décret n°2018-196 du 21 mars 2018" }, { "@fin": "2024-01-01", "#text": "Décret n° 2018-196 du 21 mars 2018 relatif au financement du Haut Conseil du commissariat aux comptes", "@debut": "2018-03-24", "@id_txt": "LEGITEXT000036736679", "@c_titre_court": "Décret n°2018-196 du 21 mars 2018" } ], "@ministere": "Ministère de la justice", "@date_publi": "2018-03-23", "@date_signature": "2018-03-21", "@num_parution_jo": "0069" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000036736690", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036735907", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-14-6, Art. R821-14-7\n
\n

\n
" } }, "LEGIARTI000048535386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L821-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535386", "URL": "article/LEGI/ARTI/00/00/48/53/53/LEGIARTI000048535386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022336120", "@num": "86", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 86 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGITEXT000036443485", "#text": "Décret n°2017-1855 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036443495", "@num": "1", "#text": "Décret n°2017-1855 du 30 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341025", "@nortexte": "JUSC1735178D", "@numtexte": "2017-1855", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000048540166", "#text": "Décret n°2018-196 du 21 mars 2018 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000036735897", "@nortexte": "JUSC1800976D", "@numtexte": "2018-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-21" }, { "@id": "LEGIARTI000048520388", "@num": "15", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000024580066", "@num": "A821-1", "#text": "Code de commerce - art. A821-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033656517", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909571", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032253388", "@fin": "2024-01-01", "#text": "Section 1 : De l'organisation de la profession", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535399", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242477", "@fin": "2007-12-28", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924270", "@fin": "2009-04-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148517", "@fin": "2011-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664542", "@fin": "2016-06-17", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032258474", "@fin": "2016-12-11", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613739", "@fin": "2017-01-22", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033912630", "@fin": "2018-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2017-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432947", "@fin": "2024-01-01", "@num": "L821-5", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535386", "@fin": "2999-01-01", "@num": "L821-5", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont nulles les délibérations de l'organe mentionné au deuxième alinéa du I de l'article L. 821-40 prises à défaut de désignation régulière de commissaires aux comptes ou sur le rapport de commissaires aux comptes nommés ou demeurés en fonctions contrairement aux dispositions du présent chapitre ou à d'autres dispositions applicables à la personne ou à l'entité en cause.

L'action en nullité est éteinte si ces délibérations sont expressément confirmées par l'organe compétent sur le rapport de commissaires aux comptes régulièrement désignés.

" } }, "LEGIARTI000048535494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535494", "URL": "article/LEGI/ARTI/00/00/48/53/54/LEGIARTI000048535494.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039345296", "@num": "15-6", "#text": "Décret du 16 août 1901 - art. 15-6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1901-08-16" }, { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000034660364", "@num": "241-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "LEGIARTI000032258838", "@num": "241-3-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-3-2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@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": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006203403", "@num": "29", "#text": "Décret n°2007-179 du 9 février 2007 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641470", "@nortexte": "JUSC0720068D", "@numtexte": "2007-179", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255932", "@num": "5", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255937", "@num": "6", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255934", "@num": "7", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000032258828", "@num": "Annexe", "#text": "Décret du 22 juin 2010 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022387440", "@nortexte": "ESRS1010768D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-22" }, { "@id": "LEGIARTI000029687529", "#text": "DÉCRET n°2014-1278 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675697", "@nortexte": "JUST1419207D", "@numtexte": "2014-1278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032258802", "#text": "DÉCRET n°2015-532 du 13 mai 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591585", "@nortexte": "AFSH1505277D", "@numtexte": "2015-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-13" }, { "@id": "LEGIARTI000032258784", "#text": "Décret n°2015-1829 du 29 décembre 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031740005", "@nortexte": "MENS1503796D", "@numtexte": "2015-1829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000032253009", "@num": "46", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000036258724", "#text": "Arrêté du 14 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036240374", "@nortexte": "SSAS1735388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000050814284", "#text": "Arrêté du 24 avril 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036847980", "@nortexte": "SSAS1811636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "LEGIARTI000037482744", "@num": "18", "#text": "Décret n°2018-872 du 9 octobre 2018 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037481717", "@nortexte": "JUSC1820481D", "@numtexte": "2018-872", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-09" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039633197", "@num": "4", "#text": "Décret n°2019-1369 du 16 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039630636", "@nortexte": "SSAH1920684D", "@numtexte": "2019-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-16" }, { "@id": "LEGIARTI000048135195", "@num": "6", "#text": "Décret n°2019-1369 du 16 décembre 2019 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039630636", "@nortexte": "SSAH1920684D", "@numtexte": "2019-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-16" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000043700153", "@num": "6", "#text": "Décret n°2021-803 du 23 juin 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699553", "@nortexte": "SSAH2117950D", "@numtexte": "2021-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000043765123", "@num": "1", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000045697883", "@num": "15", "#text": "Décret n°2022-729 du 28 avril 2022 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000045696390", "@nortexte": "JUSC2206505D", "@numtexte": "2022-729", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000047619769", "@num": "6", "#text": "Décret n°2023-424 du 31 mai 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047619081", "@nortexte": "SPRH2312799D", "@numtexte": "2023-424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000048520396", "@num": "19", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048933094", "@num": "A822-11", "#text": "Code de commerce - art. A822-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539941", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006231052", "@num": "L251-12", "#text": "Code de commerce - art. L251-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539492", "@num": "L712-6", "#text": "Code de commerce - art. L712-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242419", "@num": "L820-5", "#text": "Code de commerce - art. L820-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586597", "@num": "L821-1", "#text": "Code de commerce - art. L821-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535443", "@num": "L821-13", "#text": "Code de commerce - art. L821-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033912630", "@num": "L821-5", "#text": "Code de commerce - art. L821-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242620", "@num": "L822-1-1", "#text": "Code de commerce - art. L822-1-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799679", "@num": "L822-1-3", "#text": "Code de commerce - art. L822-1-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613733", "@num": "L822-1-5", "#text": "Code de commerce - art. L822-1-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033613731", "@num": "L822-1-6", "#text": "Code de commerce - art. L822-1-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535564", "@num": "L822-12", "#text": "Code de commerce - art. L822-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535996", "@num": "L822-2", "#text": "Code de commerce - art. L822-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258546", "@num": "L822-4", "#text": "Code de commerce - art. L822-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535604", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586583", "@num": "L824-10", "#text": "Code de commerce - art. L824-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909637", "@num": "R223-6", "#text": "Code de commerce - art. R223-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909626", "@num": "R225-160-1", "#text": "Code de commerce - art. R225-160-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909613", "@num": "R225-171", "#text": "Code de commerce - art. R225-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258937", "@num": "R225-7", "#text": "Code de commerce - art. R225-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258917", "@num": "R237-11", "#text": "Code de commerce - art. R237-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035371409", "@num": "R811-42", "#text": "Code de commerce - art. R811-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750976", "@num": "R821-14-7", "#text": "Code de commerce - art. R821-14-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955854", "@num": "R822-1", "#text": "Code de commerce - art. R822-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751016", "@num": "R822-13", "#text": "Code de commerce - art. R822-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751025", "@num": "R822-14", "#text": "Code de commerce - art. R822-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891399", "@num": "R822-17", "#text": "Code de commerce - art. R822-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956215", "@num": "R822-18", "#text": "Code de commerce - art. R822-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041751054", "@num": "R822-26", "#text": "Code de commerce - art. R822-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955848", "@num": "R822-27", "#text": "Code de commerce - art. R822-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956324", "@num": "R822-3", "#text": "Code de commerce - art. R822-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955839", "@num": "R822-36", "#text": "Code de commerce - art. R822-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955832", "@num": "R822-53", "#text": "Code de commerce - art. R822-53 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955825", "@num": "R822-54", "#text": "Code de commerce - art. R822-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891126", "@num": "R822-6", "#text": "Code de commerce - art. R822-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539916", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222522", "@num": "L221-10", "#text": "Code de commerce. - art. L221-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223357", "@num": "L223-38", "#text": "Code de commerce. - art. L223-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226169", "@num": "L225-227", "#text": "Code de commerce. - art. L225-227 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235074", "@num": "L612-1", "#text": "Code de commerce. - art. L612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235078", "@num": "L612-4", "#text": "Code de commerce. - art. L612-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039499668", "@num": "R221-10", "#text": "Code de l'environnement - art. R221-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909773", "@num": "D114-10", "#text": "Code de la mutualité - art. D114-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039279837", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909799", "@num": "R6141-58", "#text": "Code de la santé publique - art. R6141-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041684047", "@num": "30-21", "#text": "Code de procédure civile - art. 30-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909756", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957579", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957574", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647916", "@num": "L213-11", "#text": "Code monétaire et financier - art. L213-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650798", "@num": "L214-79", "#text": "Code monétaire et financier - art. L214-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654675", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655833", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681802", "@num": "R214-117", "#text": "Code monétaire et financier - art. R214-117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039344720", "@num": "R214-130", "#text": "Code monétaire et financier - art. R214-130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258844", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048531340", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531338", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006242607", "@fin": "2016-06-17", "@num": "L822-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258594", "@fin": "2024-01-01", "@num": "L822-1", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535494", "@fin": "2999-01-01", "@num": "L822-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La mission de certification des informations en matière de durabilité prévue aux articles L. 22-10-36, L. 232-6-3 et L. 233-28-4 peut être réalisée par des auditeurs des informations en matière de durabilité exerçant au sein d'organismes tiers indépendants dans le respect des dispositions du présent chapitre.

II.-Pour l'application du présent chapitre :

1° “ Organisme tiers indépendant ” désigne une personne morale accréditée dans les conditions prévues à l'article L. 822-3 et inscrite sur la liste prévue à cet article ;

2° “ Auditeur des informations en matière de durabilité ” désigne une personne physique associée, actionnaire, dirigeante, y compris comme membre d'un organe de gestion, d'administration ou de surveillance, ou salariée d'un organisme tiers indépendant, qui remplit les conditions énumérées au II de l'article L. 822-4 et inscrite sur la liste mentionnée au I de l'article L. 822-4.

" } }, "LEGIARTI000048870045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870045", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006290516", "@num": "16", "#text": "LOI n° 66-879 du 29 novembre 1966 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000692471", "@numtexte": "66-879", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-11-29" }, { "@id": "JORFTEXT000000886567", "#text": "Loi n°78-9 du 4 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886567", "@numtexte": "78-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-04" }, { "@id": "LEGIARTI000006569247", "@num": "22", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569269", "@num": "24", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569283", "@num": "26", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006569502", "@num": "52", "#text": "Décret n° 78-704 du 3 juillet 1978 - art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000696176", "@numtexte": "78-704", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-07-03" }, { "@id": "JORFARTI000025596491", "@num": "50", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 50", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFARTI000025596508", "@num": "67", "#text": "Décret n°2012-432 du 30 mars 2012 - art. 67", "@sens": "source", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "JORFTEXT000047106119", "#text": "Ordonnance n°2023-77 du 8 février 2023", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106270", "@num": "110", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 110", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106200", "@num": "12", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106202", "@num": "14", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106203", "@num": "15", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106206", "@num": "18", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106207", "@num": "19", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106211", "@num": "23", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106212", "@num": "24", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106213", "@num": "25", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "JORFARTI000047106215", "@num": "27", "#text": "Ordonnance n°2023-77 du 8 février 2023 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000047106119", "@nortexte": "ECOI2232830R", "@numtexte": "2023-77", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-02-08" }, { "@id": "LEGISCTA000048877562", "#text": "Code de commerce - Chapitre Ier : Des commissaires aux comptes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873829", "#text": "Code de commerce - Paragraphe 1 : Des conditions d'inscription sur... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873988", "#text": "Code de commerce - Paragraphe 1 : Dispositions communes aux divers... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873831", "#text": "Code de commerce - Paragraphe 2 : De l'établissement et de la ten... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874003", "#text": "Code de commerce - Paragraphe 2 : Dispositions applicables aux soc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873833", "#text": "Code de commerce - Paragraphe 3 : Des recours contre les décision... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874017", "#text": "Code de commerce - Paragraphe 3 : Dispositions applicables aux soc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874022", "#text": "Code de commerce - Paragraphe 4 : Dispositions applicables aux soc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874024", "#text": "Code de commerce - Paragraphe 5 : Des sociétés de participations f... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048877560", "#text": "Code de commerce - Section 1 : Dispositions générales applicables ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048878017", "#text": "Code de commerce - Section 2 : Du statut des commissaires aux comptes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876309", "#text": "Code de commerce - Section 3 : De l'exercice des missions et des p... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876404", "#text": "Code de commerce - Section 4 : Des sanctions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874005", "#text": "Code de commerce - Sous-Paragraphe 1 : De la constitution (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874028", "#text": "Code de commerce - Sous-Paragraphe 1 : De la constitution de la so... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873990", "#text": "Code de commerce - Sous-Paragraphe 1 : De la constitution, de l'in... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873861", "#text": "Code de commerce - Sous-Paragraphe 1 : Des conditions d'inscriptio... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873876", "#text": "Code de commerce - Sous-Paragraphe 1 : Des listes prévues aux I et... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874007", "#text": "Code de commerce - Sous-Paragraphe 2 : De l'organisation et du fon... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873992", "#text": "Code de commerce - Sous-Paragraphe 2 : De la cession de parts soci... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873863", "#text": "Code de commerce - Sous-Paragraphe 2 : Des conditions d'inscriptio... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873878", "#text": "Code de commerce - Sous-Paragraphe 2 : Des listes prévues aux III ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874030", "#text": "Code de commerce - Sous-Paragraphe 2 : Du fonctionnement et du con... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873999", "#text": "Code de commerce - Sous-Paragraphe 3 : De l'exercice de la profess... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874009", "#text": "Code de commerce - Sous-Paragraphe 3 : De la dissolution et de la ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874032", "#text": "Code de commerce - Sous-Paragraphe 3 : De la dissolution et de la ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874001", "#text": "Code de commerce - Sous-Paragraphe 4 : De la dissolution et de la ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048874036", "#text": "Code de commerce - Sous-Paragraphe 4 : Dispositions finales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873835", "#text": "Code de commerce - Sous-section 1 : De l'inscription (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876406", "#text": "Code de commerce - Sous-section 1 : De la nature des manquements e... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876311", "#text": "Code de commerce - Sous-section 1 : De la nomination, de la récusa... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048877558", "#text": "Code de commerce - Sous-section 1 : Dispositions générales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873837", "#text": "Code de commerce - Sous-section 2 : De la déontologie et de l'ind... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876408", "#text": "Code de commerce - Sous-section 2 : De la procédure (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876333", "#text": "Code de commerce - Sous-section 2 : Des missions de certification ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873839", "#text": "Code de commerce - Sous-section 3 : De l'organisation de l'exerci... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876481", "#text": "Code de commerce - Sous-section 3 : Des décisions et des vois de r... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048876349", "#text": "Code de commerce - Sous-section 3 : Des modalités d'exercice des m... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873841", "#text": "Code de commerce - Sous-section 4 : De la responsabilité civile (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048873843", "#text": "Code de commerce - Sous-section 5 : Des sociétés de commissaires a... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872298", "@num": "D821-1", "#text": "Code de commerce - art. D821-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872743", "@num": "D821-10", "#text": "Code de commerce - art. D821-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872749", "@num": "D821-11", "#text": "Code de commerce - art. D821-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872755", "@num": "D821-12", "#text": "Code de commerce - art. D821-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872761", "@num": "D821-13", "#text": "Code de commerce - art. D821-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872768", "@num": "D821-14", "#text": "Code de commerce - art. D821-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873065", "@num": "D821-15", "#text": "Code de commerce - art. D821-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872781", "@num": "D821-16", "#text": "Code de commerce - art. D821-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873069", "@num": "D821-17", "#text": "Code de commerce - art. D821-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876313", "@num": "D821-171", "#text": "Code de commerce - art. D821-171 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876315", "@num": "D821-172", "#text": "Code de commerce - art. D821-172 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876317", "@num": "D821-173", "#text": "Code de commerce - art. D821-173 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876319", "@num": "D821-174", "#text": "Code de commerce - art. D821-174 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876321", "@num": "D821-175", "#text": "Code de commerce - art. D821-175 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876327", "@num": "D821-178", "#text": "Code de commerce - art. D821-178 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876329", "@num": "D821-179", "#text": "Code de commerce - art. D821-179 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872795", "@num": "D821-18", "#text": "Code de commerce - art. D821-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876343", "@num": "D821-181", "#text": "Code de commerce - art. D821-181 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876345", "@num": "D821-182", "#text": "Code de commerce - art. D821-182 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876351", "@num": "D821-184", "#text": "Code de commerce - art. D821-184 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876353", "@num": "D821-185", "#text": "Code de commerce - art. D821-185 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876355", "@num": "D821-186", "#text": "Code de commerce - art. D821-186 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876360", "@num": "D821-187", "#text": "Code de commerce - art. D821-187 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876362", "@num": "D821-188", "#text": "Code de commerce - art. D821-188 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876364", "@num": "D821-189", "#text": "Code de commerce - art. D821-189 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872802", "@num": "D821-19", "#text": "Code de commerce - art. D821-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876366", "@num": "D821-190", "#text": "Code de commerce - art. D821-190 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876368", "@num": "D821-191", "#text": "Code de commerce - art. D821-191 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876391", "@num": "D821-197", "#text": "Code de commerce - art. D821-197 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876396", "@num": "D821-198", "#text": "Code de commerce - art. D821-198 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873045", "@num": "D821-2", "#text": "Code de commerce - art. D821-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872809", "@num": "D821-20", "#text": "Code de commerce - art. D821-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876400", "@num": "D821-200", "#text": "Code de commerce - art. D821-200 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872816", "@num": "D821-21", "#text": "Code de commerce - art. D821-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872823", "@num": "D821-22", "#text": "Code de commerce - art. D821-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873073", "@num": "D821-23", "#text": "Code de commerce - art. D821-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872837", "@num": "D821-24", "#text": "Code de commerce - art. D821-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873077", "@num": "D821-25", "#text": "Code de commerce - art. D821-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872853", "@num": "D821-26", "#text": "Code de commerce - art. D821-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872860", "@num": "D821-27", "#text": "Code de commerce - art. D821-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873081", "@num": "D821-28", "#text": "Code de commerce - art. D821-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873085", "@num": "D821-29", "#text": "Code de commerce - art. D821-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873049", "@num": "D821-3", "#text": "Code de commerce - art. D821-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872878", "@num": "D821-30", "#text": "Code de commerce - art. D821-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873089", "@num": "D821-31", "#text": "Code de commerce - art. D821-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872891", "@num": "D821-32", "#text": "Code de commerce - art. D821-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872897", "@num": "D821-33", "#text": "Code de commerce - art. D821-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872904", "@num": "D821-34", "#text": "Code de commerce - art. D821-34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872910", "@num": "D821-35", "#text": "Code de commerce - art. D821-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872917", "@num": "D821-36", "#text": "Code de commerce - art. D821-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872924", "@num": "D821-37", "#text": "Code de commerce - art. D821-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873093", "@num": "D821-38", "#text": "Code de commerce - art. D821-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873097", "@num": "D821-39", "#text": "Code de commerce - art. D821-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873053", "@num": "D821-4", "#text": "Code de commerce - art. D821-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873101", "@num": "D821-40", "#text": "Code de commerce - art. D821-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873105", "@num": "D821-41", "#text": "Code de commerce - art. D821-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872961", "@num": "D821-42", "#text": "Code de commerce - art. D821-42 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872968", "@num": "D821-43", "#text": "Code de commerce - art. D821-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873057", "@num": "D821-5", "#text": "Code de commerce - art. D821-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872717", "@num": "D821-6", "#text": "Code de commerce - art. D821-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872724", "@num": "D821-7", "#text": "Code de commerce - art. D821-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038558224", "@num": "D821-77", "#text": "Code de commerce - art. D821-77 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872731", "@num": "D821-8", "#text": "Code de commerce - art. D821-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875048", "@num": "D821-82", "#text": "Code de commerce - art. D821-82 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048873061", "@num": "D821-9", "#text": "Code de commerce - art. D821-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242472", "@num": "L821-4", "#text": "Code de commerce - art. L821-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034427555", "@num": "R821-1", "#text": "Code de commerce - art. R821-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041667181", "@num": "R821-10", "#text": "Code de commerce - art. R821-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876553", "@num": "R821-100", "#text": "Code de commerce - art. R821-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876555", "@num": "R821-101", "#text": "Code de commerce - art. R821-101 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876557", "@num": "R821-102", "#text": "Code de commerce - art. R821-102 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876559", "@num": "R821-103", "#text": "Code de commerce - art. R821-103 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876561", "@num": "R821-104", "#text": "Code de commerce - art. R821-104 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876563", "@num": "R821-105", "#text": "Code de commerce - art. R821-105 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876570", "@num": "R821-106", "#text": "Code de commerce - art. R821-106 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876572", "@num": "R821-107", "#text": "Code de commerce - art. R821-107 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876574", "@num": "R821-108", "#text": "Code de commerce - art. R821-108 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876576", "@num": "R821-109", "#text": "Code de commerce - art. R821-109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955465", "@num": "R821-11", "#text": "Code de commerce - art. R821-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876578", "@num": "R821-110", "#text": "Code de commerce - art. R821-110 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876580", "@num": "R821-111", "#text": "Code de commerce - art. R821-111 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876582", "@num": "R821-112", "#text": "Code de commerce - art. R821-112 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876584", "@num": "R821-113", "#text": "Code de commerce - art. R821-113 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876586", "@num": "R821-114", "#text": "Code de commerce - art. R821-114 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876588", "@num": "R821-115", "#text": "Code de commerce - art. R821-115 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876590", "@num": "R821-116", "#text": "Code de commerce - art. R821-116 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876592", "@num": "R821-117", "#text": "Code de commerce - art. R821-117 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876594", "@num": "R821-118", "#text": "Code de commerce - art. R821-118 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876596", "@num": "R821-119", "#text": "Code de commerce - art. R821-119 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955461", "@num": "R821-12", "#text": "Code de commerce - art. R821-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876603", "@num": "R821-120", "#text": "Code de commerce - art. R821-120 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876605", "@num": "R821-121", "#text": "Code de commerce - art. R821-121 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876609", "@num": "R821-122", "#text": "Code de commerce - art. R821-122 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876616", "@num": "R821-123", "#text": "Code de commerce - art. R821-123 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876618", "@num": "R821-124", "#text": "Code de commerce - art. R821-124 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876620", "@num": "R821-125", "#text": "Code de commerce - art. R821-125 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876622", "@num": "R821-126", "#text": "Code de commerce - art. R821-126 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876624", "@num": "R821-127", "#text": "Code de commerce - art. R821-127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876627", "@num": "R821-128", "#text": "Code de commerce - art. R821-128 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876629", "@num": "R821-129", "#text": "Code de commerce - art. R821-129 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955458", "@num": "R821-13", "#text": "Code de commerce - art. R821-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876636", "@num": "R821-130", "#text": "Code de commerce - art. R821-130 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876638", "@num": "R821-131", "#text": "Code de commerce - art. R821-131 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876640", "@num": "R821-132", "#text": "Code de commerce - art. R821-132 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876642", "@num": "R821-133", "#text": "Code de commerce - art. R821-133 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876644", "@num": "R821-134", "#text": "Code de commerce - art. R821-134 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876646", "@num": "R821-135", "#text": "Code de commerce - art. R821-135 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876648", "@num": "R821-136", "#text": "Code de commerce - art. R821-136 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876650", "@num": "R821-137", "#text": "Code de commerce - art. R821-137 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876652", "@num": "R821-138", "#text": "Code de commerce - art. R821-138 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876659", "@num": "R821-139", "#text": "Code de commerce - art. R821-139 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750960", "@num": "R821-14", "#text": "Code de commerce - art. R821-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750963", "@num": "R821-14-1", "#text": "Code de commerce - art. R821-14-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737555", "@num": "R821-14-10", "#text": "Code de commerce - art. R821-14-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790257", "@num": "R821-14-11", "#text": "Code de commerce - art. R821-14-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737568", "@num": "R821-14-12", "#text": "Code de commerce - art. R821-14-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955530", "@num": "R821-14-13", "#text": "Code de commerce - art. R821-14-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750983", "@num": "R821-14-14", "#text": "Code de commerce - art. R821-14-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737575", "@num": "R821-14-15", "#text": "Code de commerce - art. R821-14-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038905872", "@num": "R821-14-16", "#text": "Code de commerce - art. R821-14-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042997723", "@num": "R821-14-17", "#text": "Code de commerce - art. R821-14-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790255", "@num": "R821-14-18", "#text": "Code de commerce - art. R821-14-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955511", "@num": "R821-14-19", "#text": "Code de commerce - art. R821-14-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750971", "@num": "R821-14-2", "#text": "Code de commerce - art. R821-14-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955557", "@num": "R821-14-3", "#text": "Code de commerce - art. R821-14-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790264", "@num": "R821-14-4", "#text": "Code de commerce - art. R821-14-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046790262", "@num": "R821-14-5", "#text": "Code de commerce - art. R821-14-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737536", "@num": "R821-14-6", "#text": "Code de commerce - art. R821-14-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539914", "@num": "R821-14-7", "#text": "Code de commerce - art. R821-14-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737543", "@num": "R821-14-8", "#text": "Code de commerce - art. R821-14-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036737550", "@num": "R821-14-9", "#text": "Code de commerce - art. R821-14-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876667", "@num": "R821-140", "#text": "Code de commerce - art. R821-140 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876669", "@num": "R821-141", "#text": "Code de commerce - art. R821-141 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876671", "@num": "R821-142", "#text": "Code de commerce - art. R821-142 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876673", "@num": "R821-143", "#text": "Code de commerce - art. R821-143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876675", "@num": "R821-144", "#text": "Code de commerce - art. R821-144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876677", "@num": "R821-145", "#text": "Code de commerce - art. R821-145 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876679", "@num": "R821-146", "#text": "Code de commerce - art. R821-146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876682", "@num": "R821-147", "#text": "Code de commerce - art. R821-147 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876686", "@num": "R821-148", "#text": "Code de commerce - art. R821-148 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876690", "@num": "R821-149", "#text": "Code de commerce - art. R821-149 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876697", "@num": "R821-150", "#text": "Code de commerce - art. R821-150 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876699", "@num": "R821-151", "#text": "Code de commerce - art. R821-151 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876701", "@num": "R821-152", "#text": "Code de commerce - art. R821-152 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876703", "@num": "R821-153", "#text": "Code de commerce - art. R821-153 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876705", "@num": "R821-154", "#text": "Code de commerce - art. R821-154 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876707", "@num": "R821-155", "#text": "Code de commerce - art. R821-155 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876709", "@num": "R821-156", "#text": "Code de commerce - art. R821-156 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876716", "@num": "R821-157", "#text": "Code de commerce - art. R821-157 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876749", "@num": "R821-158", "#text": "Code de commerce - art. R821-158 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876718", "@num": "R821-159", "#text": "Code de commerce - art. R821-159 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955606", "@num": "R821-16", "#text": "Code de commerce - art. R821-16 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876720", "@num": "R821-160", "#text": "Code de commerce - art. R821-160 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876722", "@num": "R821-161", "#text": "Code de commerce - art. R821-161 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876724", "@num": "R821-162", "#text": "Code de commerce - art. R821-162 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876726", "@num": "R821-163", "#text": "Code de commerce - art. R821-163 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876728", "@num": "R821-164", "#text": "Code de commerce - art. R821-164 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876730", "@num": "R821-165", "#text": "Code de commerce - art. R821-165 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876737", "@num": "R821-166", "#text": "Code de commerce - art. R821-166 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876739", "@num": "R821-167", "#text": "Code de commerce - art. R821-167 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876741", "@num": "R821-168", "#text": "Code de commerce - art. R821-168 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876744", "@num": "R821-169", "#text": "Code de commerce - art. R821-169 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750986", "@num": "R821-17", "#text": "Code de commerce - art. R821-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876746", "@num": "R821-170", "#text": "Code de commerce - art. R821-170 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876323", "@num": "R821-176", "#text": "Code de commerce - art. R821-176 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876325", "@num": "R821-177", "#text": "Code de commerce - art. R821-177 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955592", "@num": "R821-18", "#text": "Code de commerce - art. R821-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876341", "@num": "R821-180", "#text": "Code de commerce - art. R821-180 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876347", "@num": "R821-183", "#text": "Code de commerce - art. R821-183 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955586", "@num": "R821-19", "#text": "Code de commerce - art. R821-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032942044", "@num": "R821-19-1", "#text": "Code de commerce - art. R821-19-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876376", "@num": "R821-192", "#text": "Code de commerce - art. R821-192 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876378", "@num": "R821-193", "#text": "Code de commerce - art. R821-193 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876380", "@num": "R821-194", "#text": "Code de commerce - art. R821-194 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876382", "@num": "R821-195", "#text": "Code de commerce - art. R821-195 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876384", "@num": "R821-196", "#text": "Code de commerce - art. R821-196 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876398", "@num": "R821-199", "#text": "Code de commerce - art. R821-199 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955428", "@num": "R821-2", "#text": "Code de commerce - art. R821-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955580", "@num": "R821-20", "#text": "Code de commerce - art. R821-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876410", "@num": "R821-201", "#text": "Code de commerce - art. R821-201 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876412", "@num": "R821-202", "#text": "Code de commerce - art. R821-202 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876419", "@num": "R821-203", "#text": "Code de commerce - art. R821-203 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876421", "@num": "R821-204", "#text": "Code de commerce - art. R821-204 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876423", "@num": "R821-205", "#text": "Code de commerce - art. R821-205 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876428", "@num": "R821-206", "#text": "Code de commerce - art. R821-206 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876444", "@num": "R821-207", "#text": "Code de commerce - art. R821-207 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876446", "@num": "R821-208", "#text": "Code de commerce - art. R821-208 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876448", "@num": "R821-209", "#text": "Code de commerce - art. R821-209 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955571", "@num": "R821-21", "#text": "Code de commerce - art. R821-21 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032942088", "@num": "R821-21-1", "#text": "Code de commerce - art. R821-21-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876450", "@num": "R821-210", "#text": "Code de commerce - art. R821-210 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876453", "@num": "R821-211", "#text": "Code de commerce - art. R821-211 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876459", "@num": "R821-212", "#text": "Code de commerce - art. R821-212 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876461", "@num": "R821-213", "#text": "Code de commerce - art. R821-213 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876463", "@num": "R821-214", "#text": "Code de commerce - art. R821-214 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876465", "@num": "R821-215", "#text": "Code de commerce - art. R821-215 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876467", "@num": "R821-216", "#text": "Code de commerce - art. R821-216 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876469", "@num": "R821-217", "#text": "Code de commerce - art. R821-217 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876471", "@num": "R821-218", "#text": "Code de commerce - art. R821-218 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876473", "@num": "R821-219", "#text": "Code de commerce - art. R821-219 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955561", "@num": "R821-22", "#text": "Code de commerce - art. R821-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876475", "@num": "R821-220", "#text": "Code de commerce - art. R821-220 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876477", "@num": "R821-221", "#text": "Code de commerce - art. R821-221 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876479", "@num": "R821-222", "#text": "Code de commerce - art. R821-222 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876483", "@num": "R821-223", "#text": "Code de commerce - art. R821-223 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876485", "@num": "R821-224", "#text": "Code de commerce - art. R821-224 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876487", "@num": "R821-225", "#text": "Code de commerce - art. R821-225 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876489", "@num": "R821-226", "#text": "Code de commerce - art. R821-226 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876491", "@num": "R821-227", "#text": "Code de commerce - art. R821-227 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876498", "@num": "R821-228", "#text": "Code de commerce - art. R821-228 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876500", "@num": "R821-229", "#text": "Code de commerce - art. R821-229 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955708", "@num": "R821-23", "#text": "Code de commerce - art. R821-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876508", "@num": "R821-230", "#text": "Code de commerce - art. R821-230 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955779", "@num": "R821-24", "#text": "Code de commerce - art. R821-24 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955767", "@num": "R821-25", "#text": "Code de commerce - art. R821-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955758", "@num": "R821-26", "#text": "Code de commerce - art. R821-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955642", "@num": "R821-28", "#text": "Code de commerce - art. R821-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955633", "@num": "R821-29", "#text": "Code de commerce - art. R821-29 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034427552", "@num": "R821-3", "#text": "Code de commerce - art. R821-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955621", "@num": "R821-30", "#text": "Code de commerce - art. R821-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955754", "@num": "R821-31", "#text": "Code de commerce - art. R821-31 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955656", "@num": "R821-32", "#text": "Code de commerce - art. R821-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955748", "@num": "R821-33", "#text": "Code de commerce - art. R821-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955742", "@num": "R821-35", "#text": "Code de commerce - art. R821-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955734", "@num": "R821-36", "#text": "Code de commerce - art. R821-36 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955736", "@num": "R821-37", "#text": "Code de commerce - art. R821-37 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955722", "@num": "R821-38", "#text": "Code de commerce - art. R821-38 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955712", "@num": "R821-39", "#text": "Code de commerce - art. R821-39 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955419", "@num": "R821-4", "#text": "Code de commerce - art. R821-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955702", "@num": "R821-40", "#text": "Code de commerce - art. R821-40 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955803", "@num": "R821-41", "#text": "Code de commerce - art. R821-41 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955799", "@num": "R821-42", "#text": "Code de commerce - art. R821-42 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955794", "@num": "R821-43", "#text": "Code de commerce - art. R821-43 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955789", "@num": "R821-44", "#text": "Code de commerce - art. R821-44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877859", "@num": "R821-44", "#text": "Code de commerce - art. R821-44 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955785", "@num": "R821-45", "#text": "Code de commerce - art. R821-45 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877855", "@num": "R821-45", "#text": "Code de commerce - art. R821-45 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955774", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877847", "@num": "R821-46", "#text": "Code de commerce - art. R821-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955766", "@num": "R821-47", "#text": "Code de commerce - art. R821-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877842", "@num": "R821-47", "#text": "Code de commerce - art. R821-47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955755", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877833", "@num": "R821-48", "#text": "Code de commerce - art. R821-48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955747", "@num": "R821-49", "#text": "Code de commerce - art. R821-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877828", "@num": "R821-49", "#text": "Code de commerce - art. R821-49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750950", "@num": "R821-5", "#text": "Code de commerce - art. R821-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955697", "@num": "R821-50", "#text": "Code de commerce - art. R821-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877823", "@num": "R821-50", "#text": "Code de commerce - art. R821-50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955691", "@num": "R821-51", "#text": "Code de commerce - art. R821-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877818", "@num": "R821-51", "#text": "Code de commerce - art. R821-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955685", "@num": "R821-52", "#text": "Code de commerce - art. R821-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877813", "@num": "R821-52", "#text": "Code de commerce - art. R821-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955760", "@num": "R821-53", "#text": "Code de commerce - art. R821-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877808", "@num": "R821-53", "#text": "Code de commerce - art. R821-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955679", "@num": "R821-54", "#text": "Code de commerce - art. R821-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877803", "@num": "R821-54", "#text": "Code de commerce - art. R821-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955673", "@num": "R821-55", "#text": "Code de commerce - art. R821-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877798", "@num": "R821-55", "#text": "Code de commerce - art. R821-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955885", "@num": "R821-56", "#text": "Code de commerce - art. R821-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877793", "@num": "R821-56", "#text": "Code de commerce - art. R821-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878014", "@num": "R821-57", "#text": "Code de commerce - art. R821-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955667", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877788", "@num": "R821-58", "#text": "Code de commerce - art. R821-58 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955873", "@num": "R821-59", "#text": "Code de commerce - art. R821-59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877783", "@num": "R821-59", "#text": "Code de commerce - art. R821-59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539849", "@num": "R821-6", "#text": "Code de commerce - art. R821-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955869", "@num": "R821-60", "#text": "Code de commerce - art. R821-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877778", "@num": "R821-60", "#text": "Code de commerce - art. R821-60 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955864", "@num": "R821-61", "#text": "Code de commerce - art. R821-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877773", "@num": "R821-61", "#text": "Code de commerce - art. R821-61 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955657", "@num": "R821-62", "#text": "Code de commerce - art. R821-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877767", "@num": "R821-62", "#text": "Code de commerce - art. R821-62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955643", "@num": "R821-63", "#text": "Code de commerce - art. R821-63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877760", "@num": "R821-63", "#text": "Code de commerce - art. R821-63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955835", "@num": "R821-64", "#text": "Code de commerce - art. R821-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877753", "@num": "R821-64", "#text": "Code de commerce - art. R821-64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955825", "@num": "R821-65", "#text": "Code de commerce - art. R821-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877748", "@num": "R821-65", "#text": "Code de commerce - art. R821-65 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955817", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877743", "@num": "R821-66", "#text": "Code de commerce - art. R821-66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955807", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877737", "@num": "R821-67", "#text": "Code de commerce - art. R821-67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878151", "@num": "R821-68", "#text": "Code de commerce - art. R821-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878148", "@num": "R821-69", "#text": "Code de commerce - art. R821-69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041750953", "@num": "R821-7", "#text": "Code de commerce - art. R821-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878145", "@num": "R821-70", "#text": "Code de commerce - art. R821-70 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878137", "@num": "R821-71", "#text": "Code de commerce - art. R821-71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878127", "@num": "R821-72", "#text": "Code de commerce - art. R821-72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878125", "@num": "R821-73", "#text": "Code de commerce - art. R821-73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878121", "@num": "R821-74", "#text": "Code de commerce - art. R821-74 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878119", "@num": "R821-75", "#text": "Code de commerce - art. R821-75 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878115", "@num": "R821-76", "#text": "Code de commerce - art. R821-76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874836", "@num": "R821-77", "#text": "Code de commerce - art. R821-77 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874838", "@num": "R821-78", "#text": "Code de commerce - art. R821-78 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874840", "@num": "R821-79", "#text": "Code de commerce - art. R821-79 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955401", "@num": "R821-8", "#text": "Code de commerce - art. R821-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874842", "@num": "R821-80", "#text": "Code de commerce - art. R821-80 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875037", "@num": "R821-81", "#text": "Code de commerce - art. R821-81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875050", "@num": "R821-83", "#text": "Code de commerce - art. R821-83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875052", "@num": "R821-84", "#text": "Code de commerce - art. R821-84 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875167", "@num": "R821-85", "#text": "Code de commerce - art. R821-85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048875163", "@num": "R821-86", "#text": "Code de commerce - art. R821-86 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876519", "@num": "R821-87", "#text": "Code de commerce - art. R821-87 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876521", "@num": "R821-88", "#text": "Code de commerce - art. R821-88 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876523", "@num": "R821-89", "#text": "Code de commerce - art. R821-89 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032955483", "@num": "R821-9", "#text": "Code de commerce - art. R821-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876525", "@num": "R821-90", "#text": "Code de commerce - art. R821-90 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876529", "@num": "R821-91", "#text": "Code de commerce - art. R821-91 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876531", "@num": "R821-92", "#text": "Code de commerce - art. R821-92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876533", "@num": "R821-93", "#text": "Code de commerce - art. R821-93 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876535", "@num": "R821-94", "#text": "Code de commerce - art. R821-94 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876537", "@num": "R821-95", "#text": "Code de commerce - art. R821-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876539", "@num": "R821-96", "#text": "Code de commerce - art. R821-96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876542", "@num": "R821-97", "#text": "Code de commerce - art. R821-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876544", "@num": "R821-98", "#text": "Code de commerce - art. R821-98 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876546", "@num": "R821-99", "#text": "Code de commerce - art. R821-99 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006411522", "@num": "905", "#text": "Code de procédure civile - art. 905", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006442487", "@num": "1690", "#text": "Code civil - art. 1690", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444154", "@num": "1843-4", "#text": "Code civil - art. 1843-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444461", "@num": "1871", "#text": "Code civil - art. 1871", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070933", "#text": "Code de justice administrative", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071103", "#text": "Code de déontologie de la profession de commissaire aux comptes", "@sens": "source", "@cidtexte": "LEGITEXT000006071103", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576939", "@num": "555", "#text": "Code de procédure pénale - art. 555", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654249", "@num": "L451-1-2", "#text": "Code monétaire et financier - art. L451-1-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654290", "@num": "L500-1", "#text": "Code monétaire et financier - art. L500-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029714148", "@num": "R513-2", "#text": "Code monétaire et financier - art. R513-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901600", "@num": "L2135-1", "#text": "Code du travail - art. L2135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@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": "LEGIARTI000006743758", "@num": "L641-1", "#text": "Code de la sécurité sociale. - art. L641-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796446", "@num": "L114", "#text": "Code de l'action sociale et des familles - art. L114", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796672", "@num": "L146-9", "#text": "Code de l'action sociale et des familles - art. L146-9", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "livre IX du code de la sécurité sociale", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre II du livre III de la deuxième partie du code du travail", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre IX du livre III du code civil", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048869988", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions modifiant le livre VIII du code de commerce", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048869990", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2024-01-01" } ] }, "@cid": "JORFTEXT000048735301", "@nor": "JUSC2327667D", "@num": "2023-1394", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048735301", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048869976", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048870045", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735601", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre Ier : Des commissaires aux comptes, Sct. Section 1 : Dispositions générales applicables aux commissaires aux comptes, Sct. Sous-section 1 : Dispositions générales\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. R821-1, Art. R821-2, Art. R821-3, Art. R821-4, Art. R821-5, Art. R821-6, Art. R821-7, Art. R821-8, Art. R821-9, Art. R821-10, Art. R821-11, Art. R821-12, Art. R821-13, Art. R821-14, Art. R821-14-1, Art. R821-14-2, Art. R821-14-3, Art. R821-14-4, Art. R821-14-5, Art. R821-14-6, Art. R821-14-7, Art. R821-14-8, Art. R821-14-9, Art. R821-14-10, Art. R821-14-11, Art. R821-14-12, Art. R821-14-13, Art. R821-14-14, Art. R821-14-15, Art. R821-14-16, Art. R821-14-17, Art. R821-14-18, Art. R821-14-19, Art. R821-16, Art. R821-17, Art. R821-18, Art. R821-19, Art. R821-19-1, Art. R821-20, Art. R821-21, Art. R821-21-1, Art. R821-22\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. R821-77, Art. R821-85, Art. R821-81, Art. R821-78, Art. R821-86, Art. D821-82, Art. R821-79, Art. R821-83, Art. R821-80, Art. R821-84\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. R821-99, Art. R821-170, Art. R821-120, Art. R821-158, Art. R821-166, Art. R821-154, Art. R821-145, Art. R821-114, Art. R821-87, Art. R821-159, Art. R821-146, Art. R821-127, Art. R821-102, Art. R821-162, Art. R821-100, Art. R821-121, Art. R821-167, Art. R821-155, Art. R821-115, Art. R821-88, Art. R821-160, Art. R821-147, Art. R821-128, Art. R821-103, Art. R821-163, Art. R821-101, Art. R821-122, Art. R821-168, Art. R821-156, Art. R821-116, Art. R821-89, Art. R821-161, Art. R821-148, Art. R821-129, Art. R821-104, Art. R821-164, Art. R821-165, Art. R821-123, Art. R821-169, Art. R821-157, Art. R821-117, Art. R821-90, Art. R821-149, Art. R821-130, Art. R821-105, Art. R821-106, Art. R821-124, Art. R821-118, Art. R821-91, Art. R821-150, Art. R821-131, Art. R821-107, Art. R821-125, Art. R821-119, Art. R821-92, Art. R821-151, Art. R821-132, Art. R821-108, Art. R821-126, Art. R821-93, Art. R821-152, Art. R821-133, Art. R821-109, Art. R821-94, Art. R821-153, Art. R821-134, Art. R821-110, Art. R821-95, Art. R821-135, Art. R821-111, Art. R821-96, Art. R821-136, Art. R821-112, Art. R821-97, Art. R821-137, Art. R821-113, Art. R821-98, Art. R821-138, Art. R821-139, Art. R821-140, Art. R821-141, Art. R821-142, Art. R821-143, Art. R821-144\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. D821-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. R821-23, Art. D821-2, Art. R821-24, Art. D821-3, Art. R821-25, Art. D821-4, Art. R821-26, Art. D821-5, Art. R821-28, Art. D821-6, Art. R821-29, Art. D821-7, Art. R821-30, Art. D821-8, Art. R821-31, Art. D821-9, Art. R821-32, Art. D821-10, Art. R821-33, Art. D821-11, Art. R821-35, Art. D821-12, Art. R821-36, Art. D821-13, Art. R821-37, Art. D821-14, Art. R821-38, Art. D821-15, Art. R821-39, Art. D821-16, Art. R821-40, Art. D821-17, Art. R821-41, Art. D821-18, Art. R821-42, Art. D821-19, Art. R821-43, Art. D821-20, Art. R821-44, Art. D821-21, Art. R821-45, Art. D821-22, Art. R821-46, Art. D821-23, Art. R821-47, Art. D821-24, Art. R821-48, Art. D821-25, Art. R821-49, Art. D821-26, Art. R821-50, Art. D821-27, Art. R821-51, Art. D821-28, Art. R821-52, Art. D821-29, Art. R821-53, Art. D821-30, Art. R821-54, Art. D821-31, Art. R821-55, Art. D821-32, Art. R821-56, Art. D821-33, Art. R821-58, Art. D821-34, Art. R821-59, Art. D821-35, Art. R821-60, Art. D821-36, Art. R821-61, Art. D821-37, Art. R821-62, Art. D821-38, Art. R821-63, Art. D821-39, Art. R821-64, Art. D821-40, Art. R821-65, Art. D821-41, Art. R821-66, Art. D821-42, Art. R821-67, Art. D821-43
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. D821-77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R821-68, Art. R821-69, Art. R821-70, Art. R821-71, Art. R821-72, Art. R821-73, Art. R821-74, Art. R821-75, Art. R821-76\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. D821-2, Art. D821-3, Art. D821-4, Art. D821-5, Art. D821-9, Art. D821-15, Art. D821-17, Art. D821-23, Art. D821-25, Art. D821-28, Art. D821-29, Art. D821-31, Art. D821-38, Art. D821-39, Art. D821-40, Art. D821-41\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : Du statut des commissaires aux comptes, Art. R821-44, Art. R821-45, Art. R821-46, Art. R821-47, Art. R821-48, Art. R821-49, Art. R821-50, Art. R821-51, Art. R821-52, Art. R821-53, Art. R821-54, Art. R821-55, Art. R821-56, Art. R821-57, Art. R821-58, Art. R821-59, Art. R821-60, Art. R821-61, Art. R821-62, Art. R821-63, Art. R821-64, Art. R821-65, Art. R821-66, Art. R821-67\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : De l'exercice des missions et des prestations par les commissaires aux comptes, Sct. Sous-section 1 : De la nomination, de la récusation et de la révocation des commissaires aux comptes, Art. D821-171, Art. D821-172, Art. D821-173, Art. D821-174, Art. D821-175, Art. R821-176, Art. R821-177, Art. D821-178, Art. D821-179, Sct. Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité, Art. R821-180, Art. D821-181, Art. D821-182, Art. R821-183, Sct. Sous-section 3 : Des modalités d'exercice des missions et des prestations du commissaire aux comptes, Art. D821-184, Art. D821-185, Art. D821-186, Art. D821-187, Art. D821-188, Art. D821-189, Art. D821-190, Art. D821-191, Art. R821-192, Art. R821-193, Art. R821-194, Art. R821-195, Art. R821-196, Art. D821-197, Art. D821-198, Art. R821-199, Art. D821-200, Sct. Section 4 : Des sanctions, Sct. Sous-section 1 : De la nature des manquements et des sanctions, Sct. Sous-section 2 : De la procédure, Art. R821-201, Art. R821-202, Art. R821-203, Art. R821-204, Art. R821-205, Art. R821-206, Art. R821-207, Art. R821-208, Art. R821-209, Art. R821-210, Art. R821-211, Art. R821-212, Art. R821-213, Art. R821-214, Art. R821-215, Art. R821-216, Art. R821-217, Art. R821-218, Art. R821-219, Art. R821-220, Art. R821-221, Art. R821-222, Sct. Sous-section 3 : Des décisions et des vois de recours, Art. R821-223, Art. R821-224, Art. R821-225, Art. R821-226, Art. R821-227, Art. R821-228, Art. R821-229, Art. R821-230\n
\n

\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Paragraphe 1 : Des conditions d'inscription sur les listes des commissaires aux comptes , Sct. Paragraphe 1 : Dispositions communes aux diverses sociétés , Sct. Sous-section 1 : De l'inscription , Sct. Sous-Paragraphe 1 : Des listes prévues aux I et II de l'article L. 821-13, Sct. Sous-Paragraphe 1 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au I de l'article L. 821-13, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes , Sct. Sous-Paragraphe 1 : De la constitution, de l'inscription et de l'immatriculation, Sct. Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes , Sct. Sous-Paragraphe 2 : Des listes prévues aux III et IV de l'article L. 821-13, Sct. Sous-Paragraphe 2 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au II de l'article L. 821-13, Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Sous-Paragraphe 2 : De la cession de parts sociales et du retrait ou de l'entrée d'un nouveau dirigeant, Sct. Sous-section 3 : De l'organisation de l'exercice professionnel , Sct. Sous-section 4 : De la responsabilité civile , Sct. Sous-Paragraphe 3 : De l'exercice de la profession par la société, Sct. Sous-section 5 : Des sociétés de commissaires aux comptes, Sct. Sous-Paragraphe 4 : De la dissolution et de la liquidation, Sct. Paragraphe 2 : Dispositions applicables aux sociétés civiles professionnelles, Sct. Sous-Paragraphe 1 : De la constitution , Sct. Sous-Paragraphe 2 : De l'organisation et du fonctionnement, Sct. Sous-Paragraphe 3 : De la dissolution et de la liquidation , Sct. Paragraphe 3 : Dispositions applicables aux sociétés autres que les sociétés civiles professionnelles, Sct. Paragraphe 4 : Dispositions applicables aux sociétés en participation, Sct. Paragraphe 5 : Des sociétés de participations financières de professions libérales de commissaires aux comptes, Sct. Sous-Paragraphe 1 : De la constitution de la société , Sct. Sous-Paragraphe 2 : Du fonctionnement et du contrôle de la société, Sct. Sous-Paragraphe 3 : De la dissolution et de la liquidation de la société, Sct. Sous-Paragraphe 4 : Dispositions finales\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000036432947", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242607", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032258594", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000017924270", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033613739", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032258474", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021664542", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033912630", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020148517", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048535386", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048535494", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242477", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048870045", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000036736690", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000036737536", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000036737536", "liens_entrants": true }

Article R821-14-6 AUTONOME ABROGE, en vigueur du 24/03/2018 au 01/02/2024 (Code de commerce)