{ "article": { "LEGIARTI000039145734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A526-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039145734", "URL": "article/LEGI/ARTI/00/00/39/14/57/LEGIARTI000039145734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 9 de l'arrêté du 25 septembre 2019, ces dispositions entrent en vigueur le 1er octobre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039141127", "@num": "4", "#text": "Arrêté du 25 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000024661205", "@num": "A526-4", "#text": "Code de commerce - art. A526-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364704", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023374420", "@fin": "2022-05-15", "#text": "Section unique : De l'entrepreneur individuel à responsabilité limitée", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000045794661", "@fin": "2999-01-01", "#text": "Section 1 : De l'entrepreneur individuel à responsabilité limitée", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023374371", "@fin": "2022-05-15", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel et du conjoint", "@debut": "2011-01-01" }, { "@id": "LEGISCTA000045794663", "@fin": "2999-01-01", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023374280", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020164545", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023374446", "@fin": "2011-10-13", "@num": "A526-3", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024661213", "@fin": "2019-10-01", "@num": "A526-3", "@etat": "MODIFIE", "@debut": "2011-10-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039145734", "@fin": "2999-01-01", "@num": "A526-3", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le modèle type du relevé d'actualisation du patrimoine affecté prévu à l'article R. 526-10-1 figurant en annexe 5-2 est approuvé.

" } }, "LEGIARTI000023364704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R526-10-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-10-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023364704", "URL": "article/LEGI/ARTI/00/00/23/36/47/LEGIARTI000023364704.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039214434", "@num": "1", "#text": "Décret n°2010-1648\n du 28 décembre 2010 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311271", "@nortexte": "EFII1028799D", "@numtexte": "2010-1648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGIARTI000023361986", "@num": "16", "#text": "Décret n°2010-1706\n du 29 décembre 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000023333026", "@nortexte": "JUSC1027177D", "@numtexte": "2010-1706", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGITEXT000039141115", "#text": "Arrêté du 25 septembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000039145734", "@num": "A526-3", "#text": "Code de commerce - art. A526-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219462", "@num": "L123-28", "#text": "Code de commerce - art. L123-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022356586", "@num": "L526-14", "#text": "Code de commerce - art. L526-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022356572", "@num": "L526-7", "#text": "Code de commerce - art. L526-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307054", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023364685", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions communes.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023364683", "@fin": "2999-01-01", "#text": "Section 2 : De l'entrepreneur individuel à responsabilité limitée.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146264", "@fin": "2022-05-15", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel et du conjoint.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000045710313", "@fin": "2999-01-01", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133266", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113779", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@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": "LEGIARTI000023364704", "@fin": "2019-10-01", "@num": "R526-10-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039144887", "@fin": "2999-01-01", "@num": "R526-10-1", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes ayant effectué une déclaration d'affectation en application de l'article L. 526-7 et bénéficiant des régimes prévus aux articles 50-0, 64 et 102 ter du code général des impôts tiennent :

1° Un livre des recettes et, lorsque la nature de leur activité le requiert, un registre des achats, tels que prévus à l'article L. 123-28 ;

2° En date du 31 décembre de chaque année, un relevé actualisant la déclaration d'affectation, selon un modèle type approuvé par arrêté conjoint du garde des sceaux, ministre de la justice, et du ministre chargé de l'économie. Ce relevé fait l'objet d'un dépôt annuel au registre, dans les conditions prévues à l'article L. 526-14, dans le délai de six mois à compter de son établissement.

" } }, "LEGIARTI000039141127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039141127", "URL": "article/LEGI/ARTI/00/00/39/14/11/LEGIARTI000039141127.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039145734", "@num": "A526-3", "#text": "Code de commerce - art. A526-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039138583", "@nor": "ECOI1926180A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 25 septembre 2019 relatif à l'entrepreneur individuel à responsabilité limitée", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039138583", "@c_titre_court": "Arrêté du 25 septembre 2019" }, { "@fin": "2999-01-01", "#text": "Arrêté du 25 septembre 2019 relatif à l'entrepreneur individuel à responsabilité limitée", "@debut": "2019-10-01", "@id_txt": "LEGITEXT000039141115", "@c_titre_court": "Arrêté du 25 septembre 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-09-27", "@date_signature": "2019-09-25", "@num_parution_jo": "0225" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039141127", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039138599", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. A526-3\n
\n

\n
" } }, "LEGIARTI000039144887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R526-10-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039144887", "URL": "article/LEGI/ARTI/00/00/39/14/48/LEGIARTI000039144887.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 64 du décret n° 2019-987 du 25 septembre 2019, ces dispositions entrent en vigueur le 1er octobre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039214434", "@num": "1", "#text": "Décret n°2010-1648\n du 28 décembre 2010 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311271", "@nortexte": "EFII1028799D", "@numtexte": "2010-1648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-28" }, { "@id": "LEGITEXT000024660349", "#text": "Arrêté du 28 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659046", "@nortexte": "JUSC1124518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGITEXT000039141115", "#text": "Arrêté du 25 septembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000039141139", "@num": "7", "#text": "Arrêté du 25 septembre 2019 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000039138583", "@nortexte": "ECOI1926180A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000039139275", "@num": "23", "#text": "Décret n°2019-987 du 25 septembre 2019 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000039138294", "@nortexte": "ECOI1915757D", "@numtexte": "2019-987", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-25" }, { "@id": "LEGIARTI000039145734", "@num": "A526-3", "#text": "Code de commerce - art. A526-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039145745", "@num": "Annexe I", "#text": "Code de commerce - art. Annexe I (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006219462", "@num": "L123-28", "#text": "Code de commerce - art. L123-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022356586", "@num": "L526-14", "#text": "Code de commerce - art. L526-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022356572", "@num": "L526-7", "#text": "Code de commerce - art. L526-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307054", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023364685", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions communes.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023364683", "@fin": "2999-01-01", "#text": "Section 2 : De l'entrepreneur individuel à responsabilité limitée.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146264", "@fin": "2022-05-15", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel et du conjoint.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000045710313", "@fin": "2999-01-01", "#text": "Chapitre VI : De la protection de l'entrepreneur individuel", "@debut": "2022-05-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133266", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113779", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@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": "LEGIARTI000023364704", "@fin": "2019-10-01", "@num": "R526-10-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039144887", "@fin": "2999-01-01", "@num": "R526-10-1", "@etat": "VIGUEUR", "@debut": "2019-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes ayant effectué une déclaration d'affectation en application de l'article L. 526-7 et bénéficiant des régimes prévus aux articles 50-0, 64 bis et 102 ter du code général des impôts tiennent :

1° Un livre des recettes et, lorsque la nature de leur activité le requiert, un registre des achats, tels que prévus à l'article L. 123-28 ;

2° En date du 31 décembre de chaque année, un relevé actualisant, en valeur et en nature, le patrimoine affecté, selon un modèle type approuvé par arrêté conjoint du garde des sceaux, ministre de la justice, et du ministre chargé de l'économie. Ce relevé fait l'objet d'un dépôt annuel au registre, dans les conditions prévues à l'article L. 526-14, dans le délai de six mois à compter de son établissement.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000023364704", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000039145734", "typelien": "CITATION" }, { "article_id": "LEGIARTI000039141127", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000039145734", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000039144887", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000039145734", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000039145734", "liens_entrants": true }

Article A526-3 AUTONOME VIGUEUR, en vigueur depuis le 01/10/2019 (Code de commerce)