{ "article": { "LEGIARTI000038563702": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038563702", "URL": "article/LEGI/ARTI/00/00/38/56/37/LEGIARTI000038563702.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038617141", "@num": "D123-200", "#text": "Code de commerce - art. D123-200 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038529289", "@nor": "ECOT1914875D", "@num": "2019-539", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-539 du 29 mai 2019 portant application de l'article 47 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038529289", "@c_titre_court": "Décret n°2019-539 du 29 mai 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-539 du 29 mai 2019 portant application de l'article 47 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises", "@debut": "2019-05-31", "@id_txt": "LEGITEXT000038563699", "@c_titre_court": "Décret n°2019-539 du 29 mai 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-05-30", "@date_signature": "2019-05-29", "@num_parution_jo": "0125" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038563702", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038529293", "@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. D123-200\n
\n

\n
" } }, "LEGIARTI000038617141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D123-200", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-09", "DATE_DEBUT": "2019-05-31" } }, "META_COMMUN": { "ID": "LEGIARTI000038617141", "URL": "article/LEGI/ARTI/00/00/38/61/71/LEGIARTI000038617141.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2014-136 du 17 février 2014 article 3 : les présentes dispositions s'appliquent aux comptes afférents aux exercices clos à compter du 31 décembre 2013 et déposés à compter du 1er avril 2014.

\n
\n
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\n

Pour l'application des articles L. 123-16 et L. 123-16-1 :

\n
\n

1° En ce qui concerne les micro-entreprises, le total du bilan est fixé à 350 000 euros, le montant net du chiffre d'affaires à 700 000 euros et le nombre moyen de salariés employés au cours de l'exercice à 10 ;

2° En ce qui concerne les petites entreprises, le total du bilan est fixé à 6 000 000 euros, le montant net du chiffre d'affaires à 12 000 000 euros et le nombre moyen de salariés employés au cours de l'exercice à 50.

En ce qui concerne les moyennes entreprises, le total du bilan est fixé à 20 000 000 euros, le montant net du chiffre d'affaires à 40 000 000 euros et le nombre moyen de salariés employés au cours de l'exercice à 250.

Le total du bilan est égal à la somme des montants nets des éléments d'actif.

Le montant net du chiffre d'affaires est égal au montant des ventes de produits et services liés à l'activité courante, diminué des réductions sur ventes, de la taxe sur la valeur ajoutée et des taxes assimilées.

Le nombre moyen de salariés employés au cours de l'exercice est égal à la moyenne arithmétique des effectifs à la fin de chaque trimestre de l'année civile, ou de l'exercice comptable lorsque celui-ci ne coïncide pas avec l'année civile, liés à l'entreprise par un contrat de travail.

\n
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Article 1 ENTIEREMENT_MODIF (Décret n° 2019-539 du 29 mai 2019 portant application de l'article 47 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises)