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A modifié les dispositions suivantes :

- Code de commerce
\n Art. D641-10\n
\n

\n
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Les seuils prévus par l'article L. 641-2, pour l'application obligatoire de la procédure de liquidation judiciaire simplifiée, sont fixés pour le chiffre d'affaires hors taxes à 750 000 € et pour le nombre de salariés à 5.

Les seuils prévus par l'article L. 644-5 sont fixés pour le chiffre d'affaires hors taxes à 300 000 € et pour le nombre de salariés à 1.

Le montant du chiffre d'affaires est défini conformément aux dispositions du cinquième alinéa de l'article D. 123-200. Il est apprécié à la date de clôture du dernier exercice comptable.

Le nombre de salariés mentionné au premier ou au deuxième alinéa ne doit pas avoir été dépassé au cours des six mois précédant l'ouverture de la procédure.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000039412198", "cible": true, "cidtexte": "JORFTEXT000039407365", "id": "LEGIARTI000039412036", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000039412036", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2019-1208 du 21 novembre 2019 portant diverses dispositions relatives à la liquidation judiciaire simplifiée)