{ "article": { "LEGIARTI000038556958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D223-27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-27" } }, "META_COMMUN": { "ID": "LEGIARTI000038556958", "URL": "article/LEGI/ARTI/00/00/38/55/69/LEGIARTI000038556958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038554162", "@num": "1", "#text": "Décret n°2019-514 du 24 mai 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038505937", "@nortexte": "JUSC1910592D", "@numtexte": "2019-514", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-05-24" }, { "@id": "LEGIARTI000038556778", "@num": "D221-5", "#text": "Code de commerce - art. D221-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260479", "@num": "R223-27", "#text": "Code de commerce - art. R223-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146228", "@fin": "2999-01-01", "#text": "Chapitre III : Des sociétés à responsabilité limitée.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038556958", "@fin": "2999-01-01", "@num": "D223-27", "@etat": "VIGUEUR", "@debut": "2019-05-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article D. 221-5 sont applicables à la désignation ou à la nomination d'un commissaire aux comptes dans les sociétés à responsabilité limitée.

" } }, "LEGIARTI000006260479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R223-27", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2019-05-27", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006260479", "URL": "article/LEGI/ARTI/00/00/06/26/04/LEGIARTI000006260479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X223R027AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006340309", "@num": "43", "#text": "Décret n°67-236 du 23 mars 1967 - art. 43 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340310", "@num": "43", "#text": "Décret n°67-236 du 23 mars 1967 - art. 43 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000038554162", "@num": "1", "#text": "Décret n°2019-514 du 24 mai 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038505937", "@nortexte": "JUSC1910592D", "@numtexte": "2019-514", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2019-05-24" }, { "@id": "LEGIARTI000038556958", "@num": "D223-27", "#text": "Code de commerce - art. D223-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146228", "@fin": "2999-01-01", "#text": "Chapitre III : Des sociétés à responsabilité limitée.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006260479", "@fin": "2019-05-27", "@num": "R223-27", "@etat": "TRANSFERE", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article R. 221-5 sont applicables à la désignation ou à la nomination d'un commissaire aux comptes dans les sociétés à responsabilité limitée.
\n
" } }, "LEGIARTI000038554162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038554162", "URL": "article/LEGI/ARTI/00/00/38/55/41/LEGIARTI000038554162.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000038557115", "#text": "Code de commerce - Sous-section 1 : Des modalités du contrôle (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038557917", "#text": "Code de commerce - Sous-section 2 : Du contrôle obligatoire (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038556900", "@num": "D221-5", "#text": "Code de commerce - art. D221-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038556958", "@num": "D223-27", "#text": "Code de commerce - art. D223-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038557919", "@num": "D225-164-1", "#text": "Code de commerce - art. D225-164-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038557963", "@num": "D227-1", "#text": "Code de commerce - art. D227-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038558037", "@num": "D823-1", "#text": "Code de commerce - art. D823-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038558042", "@num": "D823-1-1", "#text": "Code de commerce - art. D823-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260479", "@num": "R223-27", "#text": "Code de commerce - art. R223-27 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038598687", "@num": "R225-161", "#text": "Code de commerce - art. R225-161 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038598682", "@num": "R225-162", "#text": "Code de commerce - art. R225-162 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038598675", "@num": "R225-163", "#text": "Code de commerce - art. R225-163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038598668", "@num": "R225-164", "#text": "Code de commerce - art. R225-164 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020316746", "@num": "R227-1", "#text": "Code de commerce - art. R227-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038505937", "@nor": "JUSC1910592D", "@num": "2019-514", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-514 du 24 mai 2019 fixant les seuils de désignation des commissaires aux comptes et les délais pour élaborer les normes d'exercice professionnel", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038505937", "@c_titre_court": "Décret n°2019-514 du 24 mai 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-514 du 24 mai 2019 fixant les seuils de désignation des commissaires aux comptes et les délais pour élaborer les normes d'exercice professionnel", "@debut": "2019-05-27", "@id_txt": "LEGITEXT000038554155", "@c_titre_court": "Décret n°2019-514 du 24 mai 2019" } ], "@ministere": "Ministère de la justice", "@date_publi": "2019-05-26", "@date_signature": "2019-05-24", "@num_parution_jo": "0122" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038554162", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038505944", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R221-5, Art. D221-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R223-27, Art. D223-27\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Sous-section 1 : Des modalités du contrôle, Sct. Sous-section 2 : Du contrôle obligatoire, Art. D225-164-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R225-161, Art. R225-162, Art. R225-163, Art. R225-164\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. D823-1, Art. D823-1-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R227-1, Art. D227-1\n
\n

\n
" } }, "LEGIARTI000038556900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-05-27" } }, "META_COMMUN": { "ID": "LEGIARTI000038556900", "URL": "article/LEGI/ARTI/00/00/38/55/69/LEGIARTI000038556900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038554162", "@num": "1", "#text": "Décret n°2019-514 du 24 mai 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038505937", "@nortexte": "JUSC1910592D", "@numtexte": "2019-514", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-05-24" }, { "@id": "LEGITEXT000049213858", "#text": "Décret n°2024-152 du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209674", "@nortexte": "ECOT2403438D", "@numtexte": "2024-152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-28" }, { "@id": "LEGIARTI000028620619", "@num": "D123-200", "#text": "Code de commerce - art. D123-200", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038556958", "@num": "D223-27", "#text": "Code de commerce - art. D223-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553409", "@num": "D225-164-1", "#text": "Code de commerce - art. D225-164-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553414", "@num": "D227-1", "#text": "Code de commerce - art. D227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876313", "@num": "D821-171", "#text": "Code de commerce - art. D821-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553448", "@num": "D823-1", "#text": "Code de commerce - art. D823-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce - art. L221-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042200329", "@num": "R1432-75", "#text": "Code de la santé publique - art. R1432-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146226", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000038556900", "@fin": "2020-01-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039725853", "@fin": "2020-02-09", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041553404", "@fin": "2024-03-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-02-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049216674", "@fin": "2999-01-01", "@num": "D221-5", "@etat": "VIGUEUR", "@debut": "2024-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du deuxième alinéa de l'article L. 221-9 relatif à la désignation d'un commissaire aux comptes, le total du bilan est fixé à 4 000 000 euros, le montant hors taxe du chiffre d'affaires à 8 000 000 euros et le nombre moyen de salariés à cinquante. Le total du bilan, le montant hors taxe du chiffre d'affaires et le nombre moyen de salariés sont déterminés conformément aux quatrième, cinquième et sixième alinéas de l'article D. 123-200.

La société n'est plus tenue de désigner un commissaire aux comptes dès lors qu'elle n'a pas dépassé les chiffres fixés pour deux de ces trois critères pendant les deux exercices précédant l'expiration du mandat du commissaire aux comptes.

Dans le cas prévu au troisième alinéa de l'article L. 221-9, le commissaire aux comptes est désigné par ordonnance du président du tribunal de commerce statuant en la forme des référés.

" } }, "LEGIARTI000039725853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-09", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039725853", "URL": "article/LEGI/ARTI/00/00/39/72/58/LEGIARTI000039725853.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 24 du décret n° 2019-1419 du 20 décembre 2019, les dispositions qui résultent du décret précité s'appliquent aux demandes introduites à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039661100", "@num": "2", "#text": "Décret n°2019-1419 du 20 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039655869", "@nortexte": "JUSC1931916D", "@numtexte": "2019-1419", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-20" }, { "@id": "LEGITEXT000049213858", "#text": "Décret n°2024-152 du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209674", "@nortexte": "ECOT2403438D", "@numtexte": "2024-152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-28" }, { "@id": "LEGIARTI000028620619", "@num": "D123-200", "#text": "Code de commerce - art. D123-200", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038556958", "@num": "D223-27", "#text": "Code de commerce - art. D223-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553409", "@num": "D225-164-1", "#text": "Code de commerce - art. D225-164-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553414", "@num": "D227-1", "#text": "Code de commerce - art. D227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876313", "@num": "D821-171", "#text": "Code de commerce - art. D821-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553448", "@num": "D823-1", "#text": "Code de commerce - art. D823-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce - art. L221-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042200329", "@num": "R1432-75", "#text": "Code de la santé publique - art. R1432-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146226", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000038556900", "@fin": "2020-01-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039725853", "@fin": "2020-02-09", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041553404", "@fin": "2024-03-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-02-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049216674", "@fin": "2999-01-01", "@num": "D221-5", "@etat": "VIGUEUR", "@debut": "2024-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans le cas prévu au troisième alinéa de l'article L. 221-9, le commissaire aux comptes est désigné par jugement du président du tribunal de commerce statuant selon la procédure accélérée au fond.

\n
" } }, "LEGIARTI000041553404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-03-01", "DATE_DEBUT": "2020-02-09" } }, "META_COMMUN": { "ID": "LEGIARTI000041553404", "URL": "article/LEGI/ARTI/00/00/41/55/34/LEGIARTI000041553404.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 24 du décret n° 2019-1419 du 20 décembre 2019, les dispositions qui résultent du décret précité s'appliquent aux demandes introduites à compter du 1er janvier 2020.

Conformément à l’article 15 du décret n° 2020-101, ces dispositions s'appliquent à compter du premier exercice ouvert à compter de son entrée en vigueur.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041550563", "@num": "4", "#text": "Décret n°2020-101 du 7 février 2020 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000041547677", "@nortexte": "JUSC1931877D", "@numtexte": "2020-101", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-07" }, { "@id": "LEGITEXT000049213858", "#text": "Décret n°2024-152 du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209674", "@nortexte": "ECOT2403438D", "@numtexte": "2024-152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-28" }, { "@id": "LEGIARTI000028620619", "@num": "D123-200", "#text": "Code de commerce - art. D123-200", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038556958", "@num": "D223-27", "#text": "Code de commerce - art. D223-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553409", "@num": "D225-164-1", "#text": "Code de commerce - art. D225-164-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553414", "@num": "D227-1", "#text": "Code de commerce - art. D227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876313", "@num": "D821-171", "#text": "Code de commerce - art. D821-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553448", "@num": "D823-1", "#text": "Code de commerce - art. D823-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce - art. L221-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042200329", "@num": "R1432-75", "#text": "Code de la santé publique - art. R1432-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146226", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000038556900", "@fin": "2020-01-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039725853", "@fin": "2020-02-09", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041553404", "@fin": "2024-03-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-02-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049216674", "@fin": "2999-01-01", "@num": "D221-5", "@etat": "VIGUEUR", "@debut": "2024-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du deuxième alinéa de l'article L. 221-9 relatif à la désignation d'un commissaire aux comptes, le total du bilan est fixé à 4 000 000 euros, le montant hors taxe du chiffre d'affaires à 8 000 000 euros et le nombre moyen de salariés à cinquante. Le total du bilan et le montant hors taxe du chiffre d'affaires sont déterminés conformément aux cinquième et sixième alinéas de l'article D. 123-200.

" } }, "LEGIARTI000049216674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049216674", "URL": "article/LEGI/ARTI/00/00/49/21/66/LEGIARTI000049216674.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2024-152 du 28 février 2024, ces dispositions entrent en vigueur le 1er mars 2024.
\nCes mêmes dispositions s'appliquent aux comptes et rapports afférents aux exercices ouverts à compter du 1er janvier 2024. Toutefois, les mandats de commissaires aux comptes en cours à l'entrée en vigueur du présent décret se poursuivent jusqu'à leur date d'expiration dans les conditions prévues à l’article L. 821-44 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000049213858", "#text": "Décret n°2024-152 du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209674", "@nortexte": "ECOT2403438D", "@numtexte": "2024-152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-28" }, { "@id": "LEGIARTI000049213872", "@num": "2", "#text": "Décret n°2024-152 du 28 février 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049209674", "@nortexte": "ECOT2403438D", "@numtexte": "2024-152", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-28" }, { "@id": "LEGIARTI000049216681", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038556958", "@num": "D223-27", "#text": "Code de commerce - art. D223-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553409", "@num": "D225-164-1", "#text": "Code de commerce - art. D225-164-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553414", "@num": "D227-1", "#text": "Code de commerce - art. D227-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876313", "@num": "D821-171", "#text": "Code de commerce - art. D821-171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041553448", "@num": "D823-1", "#text": "Code de commerce - art. D823-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222519", "@num": "L221-9", "#text": "Code de commerce - art. L221-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006260244", "@num": "R221-5", "#text": "Code de commerce - art. R221-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042200329", "@num": "R1432-75", "#text": "Code de la santé publique - art. R1432-75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146226", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des sociétés en nom collectif.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133252", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000038556900", "@fin": "2020-01-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2019-05-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039725853", "@fin": "2020-02-09", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041553404", "@fin": "2024-03-01", "@num": "D221-5", "@etat": "MODIFIE", "@debut": "2020-02-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049216674", "@fin": "2999-01-01", "@num": "D221-5", "@etat": "VIGUEUR", "@debut": "2024-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du deuxième alinéa de l'article L. 221-9 relatif à la désignation d'un commissaire aux comptes, le total du bilan est fixé à 5 000 000 euros, le montant hors taxe du chiffre d'affaires à 10 000 000 euros et le nombre moyen de salariés à cinquante. Le total du bilan et le montant hors taxe du chiffre d'affaires sont déterminés conformément aux cinquième et sixième alinéas de l'article D. 123-200.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000039725853", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038556958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049216674", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038556958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038556900", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038556958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038554162", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038556958", "typelien": "CREE" }, { "article_id": "LEGIARTI000041553404", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038556958", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006260479", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000038556958", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000038556958", "liens_entrants": true }

Article D223-27 AUTONOME VIGUEUR, en vigueur depuis le 27/05/2019 (Code de commerce)