{ "article": { "LEGIARTI000039453719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039453719", "URL": "article/LEGI/ARTI/00/00/39/45/37/LEGIARTI000039453719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000029313536", "@num": "1", "#text": "LOI n° 2014-856 du 31 juillet 2014 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "JORFARTI000029313703", "@num": "6", "#text": "LOI n° 2014-856 du 31 juillet 2014 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000006640139", "@num": "D221-104", "#text": "Code monétaire et financier - art. D221-104", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041949629", "@num": "D221-105", "#text": "Code monétaire et financier - art. D221-105 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041949794", "@num": "D221-105", "#text": "Code monétaire et financier - art. D221-105 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041949831", "@num": "D221-106", "#text": "Code monétaire et financier - art. D221-106 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651956", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019292111", "@num": "L3332-17-1", "#text": "Code du travail - art. L3332-17-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039452778", "@nor": "ECOT1932605D", "@num": "2019-1297", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-1297 du 4 décembre 2019 précisant les modalités d'affectation sous forme de don des sommes déposées sur le livret de développement durable et solidaire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039452778", "@c_titre_court": "Décret n°2019-1297 du 4 décembre 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-1297 du 4 décembre 2019 précisant les modalités d'affectation sous forme de don des sommes déposées sur le livret de développement durable et solidaire", "@debut": "2020-06-01", "@id_txt": "LEGITEXT000039453713", "@c_titre_court": "Décret n°2019-1297 du 4 décembre 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-12-06", "@date_signature": "2019-12-04", "@num_parution_jo": "0283" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039453719", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039452784", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code monétaire et financier
\nArt. D221-105, Art. D221-106\n
\n

\n
" } }, "LEGIARTI000006640139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-104", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006640139", "URL": "article/LEGI/ARTI/00/00/06/64/01/LEGIARTI000006640139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AEDXXXXXXXX221D104AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000860396", "#text": "Décret 83-872 1983-09-30 art 1 (2e alinéa)", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006726205", "@num": "1", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169756", "@fin": "2007-01-01", "#text": "Section 4 : Le compte pour le développement industriel.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640139", "@fin": "2007-01-01", "@num": "D221-104", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640140", "@fin": "2020-06-01", "@num": "D221-104", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041945681", "@fin": "2999-01-01", "@num": "D221-104", "@etat": "VIGUEUR", "@debut": "2020-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La capitalisation des intérêts peut porter les sommes inscrites au crédit d'un Codevi au-delà de ce plafond.
\n
" } }, "LEGIARTI000006640140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-104", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006640140", "URL": "article/LEGI/ARTI/00/00/06/64/01/LEGIARTI000006640140.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AEDXXXXXXXX221D104AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000860396", "#text": "Décret 83-872 1983-09-30 art 1 (2e alinéa)", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006726205", "@num": "1", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006260009", "@num": "5", "#text": "Décret n°2007-161 du 6 février 2007 - art. 5 (V) JORF 8 février 2007 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000793727", "@nortexte": "ECOT0726386D", "@numtexte": "2007-161", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-06" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169840", "@fin": "2020-06-01", "#text": "Section 4 : Le livret de développement durable.", "@debut": "2007-01-01" }, { "@id": "LEGISCTA000041945697", "@fin": "2999-01-01", "#text": "Section 4 : Le livret de développement durable et solidaire.", "@debut": "2020-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640139", "@fin": "2007-01-01", "@num": "D221-104", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640140", "@fin": "2020-06-01", "@num": "D221-104", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041945681", "@fin": "2999-01-01", "@num": "D221-104", "@etat": "VIGUEUR", "@debut": "2020-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La capitalisation des intérêts peut porter les sommes inscrites au crédit d'un livret de développement durable au-delà de ce plafond.
\n
" } }, "LEGIARTI000006651956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-05-07", "DATE_DEBUT": "2001-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651956", "URL": "article/LEGI/ARTI/00/00/06/65/19/LEGIARTI000006651956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX221L027AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504702", "#text": "Loi 83-607 1983-07-08 art. 5 et art. 7 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317286", "@num": "5", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317296", "@num": "7", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006755616", "@num": "Annexe A", "#text": "Arrêté du 26 janvier 1990 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707316", "@nortexte": "ECOT8913231A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-26" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGITEXT000026383772", "#text": "Décret n°2012-1057\n du 18 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026382489", "@nortexte": "EFIT1234086D", "@numtexte": "2012-1057", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-18" }, { "@id": "LEGIARTI000028888460", "@num": "1", "#text": "Décret n°2014-444\n du 29 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGITEXT000048120233", "#text": "Décret n°2023-901 du 28 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048119273", "@nortexte": "ECOT2324989D", "@numtexte": "2023-901", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-28" }, { "@id": "LEGIARTI000033612605", "@num": "L231-4", "#text": "Code de l'énergie - art. L231-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030756118", "@num": "R423-1-6", "#text": "Code de la construction et de l'habitation. - art. R423-1-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414437", "@num": "R1611-33", "#text": "Code général des collectivités territoriales - art. R1611-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041945687", "@num": "D221-103", "#text": "Code monétaire et financier - art. D221-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041949794", "@num": "D221-105", "#text": "Code monétaire et financier - art. D221-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037739272", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038589627", "@num": "L221-5", "#text": "Code monétaire et financier - art. L221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034106815", "@num": "L711-17-1", "#text": "Code monétaire et financier - art. L711-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235551", "@num": "L741-3", "#text": "Code monétaire et financier - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039653027", "@num": "L742-6-1", "#text": "Code monétaire et financier - art. L742-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier 157", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170301", "@fin": "2007-01-01", "#text": "Section 4 : Le compte pour le développement industriel.", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154340", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651956", "@fin": "2005-05-07", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651957", "@fin": "2007-01-01", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651958", "@fin": "2009-01-01", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300425", "@fin": "2016-12-11", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612727", "@fin": "2019-05-24", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038589613", "@fin": "2999-01-01", "@num": "L221-27", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le compte pour le développement industriel est ouvert dans les établissements et organismes autorisés à recevoir des dépôts. Les sommes déposées sur ce compte servent au financement des petites et moyennes entreprises.
\n
Les modalités d'ouverture et de fonctionnement du compte pour le développement industriel sont fixées par l'article 157 9° quater du code général des impôts.
" } }, "LEGIARTI000006651957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2005-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006651957", "URL": "article/LEGI/ARTI/00/00/06/65/19/LEGIARTI000006651957.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX221L027AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504702", "#text": "Loi 83-607 1983-07-08 art. 5 et art. 7 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317286", "@num": "5", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317296", "@num": "7", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006755616", "@num": "Annexe A", "#text": "Arrêté du 26 janvier 1990 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707316", "@nortexte": "ECOT8913231A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-26" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006717949", "@num": "40", "#text": "Ordonnance n°2005-429 du 6 mai 2005 - art. 40 () JORF 7 mai 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000424044", "@nortexte": "ECOX0400249R", "@numtexte": "2005-429", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-05-06" }, { "@id": "LEGITEXT000026383772", "#text": "Décret n°2012-1057\n du 18 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026382489", "@nortexte": "EFIT1234086D", "@numtexte": "2012-1057", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-18" }, { "@id": "LEGIARTI000028888460", "@num": "1", "#text": "Décret n°2014-444\n du 29 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGITEXT000048120233", "#text": "Décret n°2023-901 du 28 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048119273", "@nortexte": "ECOT2324989D", "@numtexte": "2023-901", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-28" }, { "@id": "LEGIARTI000033612605", "@num": "L231-4", "#text": "Code de l'énergie - art. L231-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030756118", "@num": "R423-1-6", "#text": "Code de la construction et de l'habitation. - art. R423-1-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414437", "@num": "R1611-33", "#text": "Code général des collectivités territoriales - art. R1611-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041945687", "@num": "D221-103", "#text": "Code monétaire et financier - art. D221-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041949794", "@num": "D221-105", "#text": "Code monétaire et financier - art. D221-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037739272", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038589627", "@num": "L221-5", "#text": "Code monétaire et financier - art. L221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034106815", "@num": "L711-17-1", "#text": "Code monétaire et financier - art. L711-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235551", "@num": "L741-3", "#text": "Code monétaire et financier - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039653027", "@num": "L742-6-1", "#text": "Code monétaire et financier - art. L742-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier 157", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170301", "@fin": "2007-01-01", "#text": "Section 4 : Le compte pour le développement industriel.", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154340", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651956", "@fin": "2005-05-07", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651957", "@fin": "2007-01-01", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651958", "@fin": "2009-01-01", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300425", "@fin": "2016-12-11", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612727", "@fin": "2019-05-24", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038589613", "@fin": "2999-01-01", "@num": "L221-27", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le compte pour le développement industriel est ouvert dans les établissements et organismes autorisés à recevoir des dépôts. Les sommes déposées sur ce compte servent au financement des petites et moyennes entreprises.
\n
Les modalités d'ouverture et de fonctionnement du compte pour le développement industriel sont fixées par le 9° quater de l'article 157 du code général des impôts et par décret.
\n
Les opérations relatives aux comptes pour le développement industriel sont soumises au contrôle sur pièces et sur place de l'inspection générale des finances.
" } }, "LEGIARTI000006651958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651958", "URL": "article/LEGI/ARTI/00/00/06/65/19/LEGIARTI000006651958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX221L027AXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504702", "#text": "Loi 83-607 1983-07-08 art. 5 et art. 7 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317286", "@num": "5", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317296", "@num": "7", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006755616", "@num": "Annexe A", "#text": "Arrêté du 26 janvier 1990 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707316", "@nortexte": "ECOT8913231A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-26" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000000273196", "#text": "Loi 2006-1771 2006-12-30 art. 30 I, II Finances rectificative pour 2006 JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006322934", "@num": "30", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 30 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGITEXT000026383772", "#text": "Décret n°2012-1057\n du 18 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026382489", "@nortexte": "EFIT1234086D", "@numtexte": "2012-1057", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-18" }, { "@id": "LEGIARTI000028888460", "@num": "1", "#text": "Décret n°2014-444\n du 29 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGITEXT000048120233", "#text": "Décret n°2023-901 du 28 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048119273", "@nortexte": "ECOT2324989D", "@numtexte": "2023-901", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-28" }, { "@id": "LEGIARTI000033612605", "@num": "L231-4", "#text": "Code de l'énergie - art. L231-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030756118", "@num": "R423-1-6", "#text": "Code de la construction et de l'habitation. - art. R423-1-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029414437", "@num": "R1611-33", "#text": "Code général des collectivités territoriales - art. R1611-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041945687", "@num": "D221-103", "#text": "Code monétaire et financier - art. D221-103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041949794", "@num": "D221-105", "#text": "Code monétaire et financier - art. D221-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037739272", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038589627", "@num": "L221-5", "#text": "Code monétaire et financier - art. L221-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034106815", "@num": "L711-17-1", "#text": "Code monétaire et financier - art. L711-17-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235551", "@num": "L741-3", "#text": "Code monétaire et financier - art. L741-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039653027", "@num": "L742-6-1", "#text": "Code monétaire et financier - art. L742-6-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170837", "@fin": "2016-12-11", "#text": "Section 4 : Le livret de développement durable", "@debut": "2007-01-01" }, { "@id": "LEGISCTA000033612660", "@fin": "2999-01-01", "#text": "Section 4 : Le livret de développement durable et solidaire", "@debut": "2016-12-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154340", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139941", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651956", "@fin": "2005-05-07", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651957", "@fin": "2007-01-01", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2005-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651958", "@fin": "2009-01-01", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300425", "@fin": "2016-12-11", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612727", "@fin": "2019-05-24", "@num": "L221-27", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038589613", "@fin": "2999-01-01", "@num": "L221-27", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le livret de développement durable est ouvert par les personnes physiques ayant leur domicile fiscal en France dans les établissements et organismes autorisés à recevoir des dépôts. Les sommes déposées sur ce livret servent au financement des petites et moyennes entreprises et des travaux d'économies d'énergie dans les bâtiments anciens.
\n
Le plafond des versements sur ce livret est fixé par voie réglementaire.
\n
Il ne peut être ouvert qu'un livret par contribuable ou un livret pour chacun des époux ou partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.
\n
Les modalités d'ouverture et de fonctionnement du livret de développement durable, ainsi que la nature des travaux d'économies d'énergie auxquels sont affectées les sommes déposées sur ce livret, sont fixées par voie réglementaire.
\n
Les opérations relatives au livret de développement durable sont soumises au contrôle sur pièces et sur place de l'inspection générale des finances.
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Sont considérées comme entreprises solidaires au sens du présent article les entreprises dont les titres de capital, lorsqu'ils existent, ne sont pas admis aux négociations sur un marché réglementé et qui :
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- soit emploient des salariés dans le cadre de contrats aidés ou en situation d'insertion professionnelle ;
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- soit, si elles sont constituées sous forme d'associations, de coopératives, de mutuelles, d'institutions de prévoyance ou de sociétés dont les dirigeants sont élus par les salariés, les adhérents ou les sociétaires, remplissent certaines règles en matière de rémunération de leurs dirigeants et salariés. Ces règles sont définies par décret.
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Les entreprises solidaires sont agréées par l'autorité administrative.
\n
Sont assimilés à ces entreprises les organismes dont l'actif est composé pour au moins 35 % de titres émis par des entreprises solidaires ou les établissements de crédit dont 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires.

" } }, "LEGIARTI000019300425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019300425", "URL": "article/LEGI/ARTI/00/00/19/30/04/LEGIARTI000019300425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504702", "#text": "Loi 83-607 1983-07-08 art. 5 et art. 7 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317286", "@num": "5", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006317296", "@num": "7", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006755616", "@num": "Annexe A", "#text": "Arrêté du 26 janvier 1990 - art. 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Le livret de développement durable est ouvert par les personnes physiques ayant leur domicile fiscal en France dans les établissements et organismes autorisés à recevoir des dépôts. Les sommes déposées sur ce livret sont employées conformément à l'article L. 221-5.

\n
\n

Les versements effectués sur un livret de développement durable ne peuvent porter le montant inscrit sur le livret au-delà d'un plafond fixé par voie réglementaire.

\n
\n

Il ne peut être ouvert qu'un livret par contribuable ou un livret pour chacun des époux ou partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.

\n
\n

Les modalités d'ouverture et de fonctionnement du livret de développement durable, ainsi que la nature des travaux d'économies d'énergie auxquels sont affectées les sommes déposées sur ce livret, sont fixées par voie réglementaire.

\n
\n

Les opérations relatives au livret de développement durable sont soumises au contrôle sur pièces et sur place de l'inspection générale des finances.

\n
" } }, "LEGIARTI000027645919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3332-17-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-02", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027645919", "URL": "article/LEGI/ARTI/00/00/27/64/59/LEGIARTI000027645919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027619898", "@num": "20", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGIARTI000029315048", "@num": "61", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000029315078", "@num": "8", "#text": "LOI n°2014-856 du 31 juillet 2014 - 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Sont considérées comme entreprises solidaires au sens du présent article les entreprises dont les titres de capital, lorsqu'ils existent, ne sont pas admis aux négociations sur un marché réglementé et qui :
\n
-soit emploient des salariés dans le cadre de contrats aidés ou en situation d'insertion professionnelle ;
\n
-soit, si elles sont constituées sous forme d'associations, de coopératives, de mutuelles, d'institutions de prévoyance ou de sociétés dont les dirigeants sont élus par les salariés, les adhérents ou les sociétaires, remplissent certaines règles en matière de rémunération de leurs dirigeants et salariés. Ces règles sont définies par décret.
\n
Les entreprises solidaires sont agréées par l'autorité administrative.
\n
Sont assimilés à ces entreprises les organismes dont l'actif est composé pour au moins 35 % de titres émis par des entreprises solidaires ou les établissements de crédit ou les sociétés de financement dont 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires.

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I.-Peut prétendre à l'agrément \" entreprise solidaire d'utilité sociale \" l'entreprise qui relève de l' article 1er de la loi n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire et qui remplit les conditions cumulatives suivantes :
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1° L'entreprise poursuit comme objectif principal la recherche d'une utilité sociale, définie à l'article 2 de la même loi ;
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2° La charge induite par son objectif d'utilité sociale a un impact significatif sur le compte de résultat ou la rentabilité financière de l'entreprise ;
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3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :
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a) La moyenne des sommes versées, y compris les primes, aux cinq salariés ou dirigeants les mieux rémunérés n'excède pas, au titre de l'année pour un emploi à temps complet, un plafond fixé à sept fois la rémunération annuelle perçue par un salarié à temps complet sur la base de la durée légale du travail et du salaire minimum de croissance, ou du salaire minimum de branche si ce dernier est supérieur ;
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b) Les sommes versées, y compris les primes, au salarié ou dirigeant le mieux rémunéré n'excèdent pas, au titre de l'année pour un emploi à temps complet, un plafond fixé à dix fois la rémunération annuelle mentionnée au a ;
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4° Les titres de capital de l'entreprise, lorsqu'ils existent, ne sont pas admis aux négociations sur un marché d'instruments financiers, français ou étranger, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement ou tout autre organisme similaire étranger ;
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5° Les conditions mentionnées aux 1° et 3° figurent dans les statuts.
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II.-Bénéficient de plein droit de l'agrément mentionné au I, sous réserve de satisfaire aux conditions fixées à l'article 1er de la loi n° 2014-856 du 31 juillet 2014 précitée et à la condition fixée au 4° du I du présent article :
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1° Les entreprises d'insertion ;
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2° Les entreprises de travail temporaire d'insertion ;
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3° Les associations intermédiaires ;
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4° Les ateliers et chantiers d'insertion ;
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5° Les organismes d'insertion sociale relevant de l' article L. 121-2 du code de l'action sociale et des familles ;
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6° Les services de l'aide sociale à l'enfance ;
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7° Les centres d'hébergement et de réinsertion sociale ;
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8° Les régies de quartier ;
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9° Les entreprises adaptées ;
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10° Les centres de distribution de travail à domicile ;
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11° Les établissements et services d'aide par le travail ;
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12° Les organismes agréés mentionnés à l' article L. 365-1 du code de la construction et de l'habitation ;
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13° Les associations et fondations reconnues d'utilité publique et considérées comme recherchant une utilité sociale au sens de l' article 2 de la loi n° 2014-856 du 31 juillet 2014 précitée ;
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14° Les organismes agréés mentionnés à l' article L. 265-1 du code de l'action sociale et des familles ;
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15° Les établissements et services accompagnant et accueillant des enfants et des adultes handicapés mentionnés aux 2°, 3° et 7° du I de l'article L. 312-1 du même code.
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III.-Sont assimilés aux entreprises solidaires d'utilité sociale agréées en application du présent article :
\n
1° Les organismes de financement dont l'actif est composé pour au moins 35 % de titres émis par des entreprises de l'économie sociale et solidaire définies à l'article 1er de la loi n° 2014-856 du 31 juillet 2014 précitée dont au moins cinq septièmes de titres émis par des entreprises solidaires d'utilité sociale définies au présent article ;
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2° Les établissements de crédit dont au moins 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires d'utilité sociale.
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IV.-Les entreprises solidaires d'utilité sociale sont agréées par l'autorité compétente.
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V.-Un décret en Conseil d'Etat précise les conditions d'application du présent article.

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Le livret de développement durable et solidaire est ouvert par les personnes physiques ayant leur domicile fiscal en France dans les établissements et organismes autorisés à recevoir des dépôts. Les sommes déposées sur ce livret sont employées conformément à l'article L. 221-5.

Les versements effectués sur un livret de développement durable et solidaire ne peuvent porter le montant inscrit sur le livret au-delà d'un plafond fixé par voie réglementaire.

Il ne peut être ouvert qu'un livret par contribuable ou un livret pour chacun des époux ou partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.

Les établissements distribuant le livret de développement durable et solidaire proposent annuellement à leurs clients détenteurs d'un tel livret d'affecter, par leur intermédiaire et sans frais, une partie des sommes qui y sont déposées sous forme de don soit à une personne morale relevant de l'article 1er de la loi n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire, soit à un organisme de financement ou à un établissement de crédit répondant aux conditions prévues au III de l'article L. 3332-17-1 du code du travail. Un décret précise les modalités de cette affectation, notamment celles de la sélection des bénéficiaires par le client.

Les modalités d'ouverture et de fonctionnement du livret de développement durable et solidaire, ainsi que la nature des travaux d'économies d'énergie auxquels sont affectées les sommes déposées sur ce livret, sont fixées par voie réglementaire.

Les opérations relatives au livret de développement durable et solidaire sont soumises au contrôle sur pièces et sur place de l'inspection générale des finances.

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1° L'entreprise poursuit comme objectif principal la recherche d'une utilité sociale, définie à l'article 2 de la même loi ;

2° La charge induite par son objectif d'utilité sociale a un impact significatif sur le compte de résultat ou la rentabilité financière de l'entreprise ;

3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :

a) La moyenne des sommes versées, y compris les primes, aux cinq salariés ou dirigeants les mieux rémunérés n'excède pas, au titre de l'année pour un emploi à temps complet, un plafond fixé à sept fois la rémunération annuelle perçue par un salarié à temps complet sur la base de la durée légale du travail et du salaire minimum de croissance, ou du salaire minimum de branche si ce dernier est supérieur ;

b) Les sommes versées, y compris les primes, au salarié ou dirigeant le mieux rémunéré n'excèdent pas, au titre de l'année pour un emploi à temps complet, un plafond fixé à dix fois la rémunération annuelle mentionnée au a ;

4° Les titres de capital de l'entreprise, lorsqu'ils existent, ne sont pas admis aux négociations sur un marché d'instruments financiers, français ou étranger, dont le fonctionnement est assuré par une entreprise de marché ou un prestataire de services d'investissement autre qu'une société de gestion de portefeuille ou tout autre organisme similaire étranger ;

5° Les conditions mentionnées aux 1° et 3° figurent dans les statuts.

II.-Bénéficient de plein droit de l'agrément mentionné au I, sous réserve de satisfaire aux conditions fixées à l'article 1er de la loi n° 2014-856 du 31 juillet 2014 précitée et à la condition fixée au 4° du I du présent article :

1° Les entreprises d'insertion ;

2° Les entreprises de travail temporaire d'insertion ;

3° Les associations intermédiaires ;

4° Les ateliers et chantiers d'insertion ;

5° Les organismes d'insertion sociale relevant de l' article L. 121-2 du code de l'action sociale et des familles ;

6° Les services de l'aide sociale à l'enfance ;

7° Les centres d'hébergement et de réinsertion sociale ;

8° Les régies de quartier ;

9° Les entreprises adaptées ;

10° Les centres de distribution de travail à domicile ;

11° Les établissements et services d'aide par le travail ;

12° Les organismes agréés mentionnés à l' article L. 365-1 du code de la construction et de l'habitation ;

13° Les associations et fondations reconnues d'utilité publique et considérées comme recherchant une utilité sociale au sens de l' article 2 de la loi n° 2014-856 du 31 juillet 2014 précitée ;

14° Les organismes agréés mentionnés à l' article L. 265-1 du code de l'action sociale et des familles ;

15° Les établissements et services accompagnant et accueillant des enfants et des adultes handicapés mentionnés aux 2°, 3° et 7° du I de l'article L. 312-1 du même code.

III.-Sont assimilés aux entreprises solidaires d'utilité sociale agréées en application du présent article :

1° Les organismes de financement dont l'actif est composé pour au moins 35 % de titres émis par des entreprises de l'économie sociale et solidaire définies à l'article 1er de la loi n° 2014-856 du 31 juillet 2014 précitée dont au moins cinq septièmes de titres émis par des entreprises solidaires d'utilité sociale définies au présent article ;

2° Les établissements de crédit dont au moins 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires d'utilité sociale.

IV.-Les entreprises solidaires d'utilité sociale sont agréées par l'autorité compétente.

V.-Un décret en Conseil d'Etat précise les conditions d'application du présent article.

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1° L'entreprise poursuit comme objectif principal la recherche d'une utilité sociale, définie à l'article 2 de la même loi ;

2° La charge induite par son objectif d'utilité sociale a un impact significatif sur le compte de résultat ou la rentabilité financière de l'entreprise ;

3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :

5° Les conditions mentionnées aux 1° et 3° figurent dans les statuts.

1° Les entreprises d'insertion ;

2° Les entreprises de travail temporaire d'insertion ;

3° Les associations intermédiaires ;

4° Les ateliers et chantiers d'insertion ;

5° Les organismes d'insertion sociale relevant de l' article L. 121-2 du code de l'action sociale et des familles ;

6° Les services de l'aide sociale à l'enfance ;

7° Les centres d'hébergement et de réinsertion sociale ;

8° Les régies de quartier ;

9° Les entreprises adaptées ;

10° (abrogé) ;

11° Les établissements et services d'aide par le travail ;

12° Les organismes agréés mentionnés à l' article L. 365-1 du code de la construction et de l'habitation ;

14° Les organismes agréés mentionnés à l' article L. 265-1 du code de l'action sociale et des familles ;

15° Les établissements et services accompagnant et accueillant des enfants et des adultes handicapés mentionnés aux 2°, 3° et 7° du I de l'article L. 312-1 du même code.

III.-Sont assimilés aux entreprises solidaires d'utilité sociale agréées en application du présent article :

2° Les établissements de crédit dont au moins 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires d'utilité sociale.

IV.-Les entreprises solidaires d'utilité sociale sont agréées par l'autorité compétente.

V.-Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000038588554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3332-17-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038588554", "URL": "article/LEGI/ARTI/00/00/38/58/85/LEGIARTI000038588554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 105 de la loi n° 2019-486 du 22 mai 2019, les entreprises bénéficiant, à la date de publication de la présente loi, de l'agrément prévu à l'article L. 3332-17-1 du code du travail, dans sa rédaction antérieure à la présente loi, continuent d'en bénéficier jusqu'à son terme.

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\n

1° L'entreprise poursuit comme objectif principal la recherche d'une utilité sociale, définie à l'article 2 de la même loi ;

2° La charge induite par ses activités d'utilité sociale a un impact significatif sur son compte de résultat ;

3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :

5° La condition mentionnée au 1° figure dans les statuts.

II.-Bénéficient de plein droit de l'agrément mentionné au I, sous réserve de satisfaire aux conditions fixées à l'article 1er de la loi n° 2014-856 du 31 juillet 2014 précitée et aux conditions fixées aux 3° et 4° du I du présent article :

1° Les entreprises d'insertion ;

2° Les entreprises de travail temporaire d'insertion ;

3° Les associations intermédiaires ;

4° Les ateliers et chantiers d'insertion ;

5° Les organismes d'insertion sociale relevant de l'article L. 121-2 du code de l'action sociale et des familles ;

6° Les services de l'aide sociale à l'enfance ;

7° Les centres d'hébergement et de réinsertion sociale ;

8° Les régies de quartier ;

9° Les entreprises adaptées ;

10° (abrogé) ;

11° Les établissements et services d'aide par le travail ;

12° Les organismes agréés mentionnés à l'article L. 365-1 du code de la construction et de l'habitation ;

13° Les associations et fondations reconnues d'utilité publique et considérées comme recherchant une utilité sociale au sens de l'article 2 de la loi n° 2014-856 du 31 juillet 2014 précitée ;

14° Les organismes agréés mentionnés à l'article L. 265-1 du code de l'action sociale et des familles ;

15° Les établissements et services accompagnant et accueillant des enfants et des adultes handicapés mentionnés aux 2°, 3° et 7° du I de l'article L. 312-1 du même code.

III.-Sont assimilés aux entreprises solidaires d'utilité sociale agréées en application du présent article :

2° Les établissements de crédit dont au moins 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires d'utilité sociale.

IV.-Les entreprises solidaires d'utilité sociale sont agréées par l'autorité compétente.

V.-Un décret en Conseil d'Etat précise les conditions d'application du présent article.

\n
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\n

Les versements effectués sur un livret de développement durable et solidaire ne peuvent porter le montant inscrit sur le livret au-delà d'un plafond fixé par voie réglementaire.

Il ne peut être ouvert qu'un livret par contribuable ou un livret pour chacun des époux ou partenaires liés par un pacte civil de solidarité, soumis à une imposition commune.

Les modalités d'ouverture et de fonctionnement du livret de développement durable et solidaire, ainsi que les projets contribuant à la transition énergétique ou à la réduction de l'empreinte climatique auxquels sont affectées les sommes déposées sur ce livret, sont fixés par voie réglementaire.

Les opérations relatives au livret de développement durable et solidaire sont soumises au contrôle sur pièces et sur place de l'inspection générale des finances.

\n
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Conformément au A du V de l’article 157 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent à compter du 1er janvier 2020.

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L365-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189696", "@fin": "2999-01-01", "#text": "Section 3 : Composition et gestion du plan.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178051", "@fin": "2999-01-01", "#text": "Chapitre II : Plan d'épargne d'entreprise", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160768", "@fin": "2999-01-01", "#text": "Titre III : Plans d'épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145405", "@fin": "2008-12-05", "#text": "LIVRE III : INTÉRESSEMENT, PARTICIPATION ET ÉPARGNE SALARIALE", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019870399", "@fin": "2999-01-01", "#text": "Livre III : Dividende du travail : intéressement, participation et épargne salariale", "@debut": "2008-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019293591", "@fin": "2014-01-01", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645919", "@fin": "2014-08-02", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029320636", "@fin": "2018-01-03", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035044015", "@fin": "2019-01-01", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2018-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388828", "@fin": "2019-05-24", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038588554", "@fin": "2020-01-01", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471643", "@fin": "2022-02-23", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045212875", "@fin": "2023-12-20", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2022-02-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048598324", "@fin": "2025-01-01", "@num": "L3332-17-1", "@etat": "MODIFIE", "@debut": "2023-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049720096", "@fin": "2999-01-01", "@num": "L3332-17-1", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° L'entreprise poursuit à titre principal l'un au moins des objectifs suivants :

a) Elle exerce son activité en faveur de personnes fragilisées du fait de leur situation économique ou sociale au sens du 1° de l'article 2 de la loi n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire ;

b) Elle poursuit un objectif défini aux 2°, 3° ou 4° de l'article 2 de la loi n° 2014-856 précitée ;

2° La charge induite par ses activités d'utilité sociale a un impact significatif sur son compte de résultat ;

3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :

5° La condition mentionnée au 1° figure dans les statuts.

II. - Bénéficient de plein droit de l'agrément mentionné au I, sous réserve de satisfaire aux conditions fixées à l'article 1er de la loi n° 2014-856 du 31 juillet 2014 précitée et aux conditions fixées aux 3° et 4° du I du présent article :

1° Les entreprises d'insertion ;

2° Les entreprises de travail temporaire d'insertion ;

3° Les associations intermédiaires ;

4° Les ateliers et chantiers d'insertion ;

5° Les organismes d'insertion sociale relevant de l'article L. 121-2 du code de l'action sociale et des familles ;

6° Les services de l'aide sociale à l'enfance ;

7° Les centres d'hébergement et de réinsertion sociale ;

8° Les régies de quartier ;

9° Les entreprises adaptées ;

10° (abrogé) ;

11° Les établissements et services d'aide par le travail ;

12° Les organismes agréés mentionnés à l'article L. 365-1 du code de la construction et de l'habitation ;

13° Les associations et fondations reconnues d'utilité publique et considérées comme recherchant une utilité sociale au sens de l'article 2 de la loi n° 2014-856 du 31 juillet 2014 précitée ;

14° Les organismes agréés mentionnés à l'article L. 265-1 du code de l'action sociale et des familles ;

15° Les établissements et services accompagnant et accueillant des enfants et des adultes handicapés mentionnés aux 2°, 3° et 7° du I de l'article L. 312-1 du même code.

III. - Sont assimilés aux entreprises solidaires d'utilité sociale agréées en application du présent article :

2° Les établissements de crédit dont au moins 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires d'utilité sociale.

IV. - Les entreprises solidaires d'utilité sociale sont agréées par l'autorité compétente.

V. - Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000041945681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-104", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041945681", "URL": "article/LEGI/ARTI/00/00/41/94/56/LEGIARTI000041945681.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000860396", "#text": "Décret 83-872 1983-09-30 art 1 (2e alinéa)", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006726205", "@num": "1", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000041941171", "@num": "3", "#text": "Décret n°2020-659 du 30 mai 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041939034", "@nortexte": "ECOT2011221D", "@numtexte": "2020-659", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169840", "@fin": "2020-06-01", "#text": "Section 4 : Le livret de développement durable.", "@debut": "2007-01-01" }, { "@id": "LEGISCTA000041945697", "@fin": "2999-01-01", "#text": "Section 4 : Le livret de développement durable et solidaire.", "@debut": "2020-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640139", "@fin": "2007-01-01", "@num": "D221-104", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640140", "@fin": "2020-06-01", "@num": "D221-104", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041945681", "@fin": "2999-01-01", "@num": "D221-104", "@etat": "VIGUEUR", "@debut": "2020-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La capitalisation des intérêts peut porter les sommes inscrites au crédit d'un livret de développement durable et solidaire au-delà de ce plafond.

" } }, "LEGIARTI000041949629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-105", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-31", "DATE_DEBUT": "2020-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041949629", "URL": "article/LEGI/ARTI/00/00/41/94/96/LEGIARTI000041949629.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 2 du décret n° 2019-1297 du 4 décembre 2019, ces dispositions entrent en vigueur le premier jour du sixième mois suivant celui de la publication dudit décret au Journal officiel de la République française.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006726210", "@num": "2", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006726210", "@num": "2", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000041949831", "@num": "D221-106", "#text": "Code monétaire et financier - art. D221-106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169840", "@fin": "2020-06-01", "#text": "Section 4 : Le livret de développement durable.", "@debut": "2007-01-01" }, { "@id": "LEGISCTA000041945697", "@fin": "2999-01-01", "#text": "Section 4 : Le livret de développement durable et solidaire.", "@debut": "2020-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640151", "@fin": "2007-01-01", "@num": "D221-105", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006640152", "@fin": "2009-01-01", "@num": "D221-105", "@etat": "ABROGE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041949629", "@fin": "2020-05-31", "@num": "D221-105", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041949794", "@fin": "2999-01-01", "@num": "D221-105", "@etat": "VIGUEUR", "@debut": "2020-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 221-27 du code monétaire et financier, les établissements distribuant le livret de développement durable proposent annuellement à leurs clients détenteurs de ce livret de faire un don.
\n
\nLe client qui souhaite faire un don choisit la personne morale bénéficiaire de son don parmi une liste, établie par l'établissement distributeur, d'au moins dix personnes morales relevant :
\n
\na) De l'article 1er de la loi n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire ; ou,
\n
\nb) D'organismes de financement ou d'établissements de crédit répondant aux conditions prévues au III de l'article L. 3332-17-1 du code du travail.

" } }, "LEGIARTI000041949794": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-105", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041949794", "URL": "article/LEGI/ARTI/00/00/41/94/97/LEGIARTI000041949794.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 2 du décret n° 2019-1297 du 4 décembre 2019, dans sa rédaction résultant du décret n° 2020-659 du 30 mai 2020, ces dispositions entrent en vigueur le 1er octobre 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006726210", "@num": "2", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006726210", "@num": "2", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "JORFARTI000029313536", "@num": "1", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000041941167", "@num": "1", "#text": "Décret n°2020-659 du 30 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041939034", "@nortexte": "ECOT2011221D", "@numtexte": "2020-659", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-30" }, { "@id": "LEGIARTI000041949831", "@num": "D221-106", "#text": "Code monétaire et financier - art. D221-106 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651956", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019292111", "@num": "L3332-17-1", "#text": "Code du travail - art. L3332-17-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169840", "@fin": "2020-06-01", "#text": "Section 4 : Le livret de développement durable.", "@debut": "2007-01-01" }, { "@id": "LEGISCTA000041945697", "@fin": "2999-01-01", "#text": "Section 4 : Le livret de développement durable et solidaire.", "@debut": "2020-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640151", "@fin": "2007-01-01", "@num": "D221-105", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006640152", "@fin": "2009-01-01", "@num": "D221-105", "@etat": "ABROGE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041949629", "@fin": "2020-05-31", "@num": "D221-105", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041949794", "@fin": "2999-01-01", "@num": "D221-105", "@etat": "VIGUEUR", "@debut": "2020-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 221-27 du code monétaire et financier, les établissements distribuant le livret de développement durable et solidaire proposent annuellement à leurs clients détenteurs de ce livret de faire des dons.
\n
\nLe client qui souhaite faire un ou plusieurs dons choisit une ou plusieurs personnes morales bénéficiaires parmi une liste, établie par l'établissement distributeur, d'au moins dix personnes morales relevant :
\n
\na) De l'article 1er de la loi n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire ; ou,
\n
\nb) D'organismes de financement ou d'établissements de crédit répondant aux conditions prévues au III de l'article L. 3332-17-1 du code du travail.

L'établissement distribuant le livret de développement durable et solidaire peut prévoir que le versement de chaque don est réalisé directement depuis ce livret au profit de la personne morale bénéficiaire.

" } }, "LEGIARTI000041949831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D221-106", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041949831", "URL": "article/LEGI/ARTI/00/00/41/94/98/LEGIARTI000041949831.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006726220", "@num": "3", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006726220", "@num": "3", "#text": "Décret n°83-872 du 30 septembre 1983 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "LEGIARTI000006324359", "@num": "1", "#text": "Décret n°84-121 du 22 février 1984 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881064", "@numtexte": "84-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-02-22" }, { "@id": "JORFARTI000029313703", "@num": "6", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000006755559", "@num": "Annexe", "#text": "Arrêté du 29 novembre 1983 - art. Annexe (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073282", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1983-11-29" }, { "@id": "LEGIARTI000006299661", "@num": "381 KA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KA (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006640151", "@num": "D221-105", "#text": "Code monétaire et financier - art. D221-105 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169840", "@fin": "2020-06-01", "#text": "Section 4 : Le livret de développement durable.", "@debut": "2007-01-01" }, { "@id": "LEGISCTA000041945697", "@fin": "2999-01-01", "#text": "Section 4 : Le livret de développement durable et solidaire.", "@debut": "2020-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006640160", "@fin": "2007-01-01", "@num": "D221-106", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006640161", "@fin": "2009-01-01", "@num": "D221-106", "@etat": "ABROGE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041949831", "@fin": "2999-01-01", "@num": "D221-106", "@etat": "VIGUEUR", "@debut": "2020-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes morales relevant du a de l'article D. 221-105 sont les personnes morales qui étaient inscrites sur la liste des entreprises de l'économie sociale et solidaire mentionnée à l'article 6 de la loi n° 2014-856 du 31 juillet 2014 relative à l'économie sociale et solidaire le 31 mai précédant la date à laquelle est faite la proposition de don.
\n
Le Conseil national des chambres régionales de l'économie sociale et solidaire publie cette liste sur son site internet.

" } }, "LEGIARTI000045212875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3332-17-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-20", "DATE_DEBUT": "2022-02-23" } }, "META_COMMUN": { "ID": "LEGIARTI000045212875", "URL": "article/LEGI/ARTI/00/00/45/21/28/LEGIARTI000045212875.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du V de l’article 157 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000029313536", "@num": "1", "#text": "LOI n° 2014-856 du 31 juillet 2014 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000029315048", "@num": "61", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGIARTI000029315078", "@num": "8", "#text": "LOI n°2014-856 du 31 juillet 2014 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029313296", "@nortexte": "ERNX1315311L", "@numtexte": "2014-856", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-07-31" }, { "@id": "LEGITEXT000030776406", "#text": "DÉCRET n°2015-719 du 23 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030775179", "@nortexte": "EINT1511066D", "@numtexte": "2015-719", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-23" }, { "@id": "LEGIARTI000031089103", "@num": "1", "#text": "ARRÊTÉ du 5 août 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030997155", "@nortexte": "EINT1511156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-05" }, { "@id": "LEGIARTI000032372876", "@num": "1", "#text": "Ordonnance n°2016-415 du 7 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032372213", "@nortexte": "EINT1604544R", "@numtexte": "2016-415", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-04-07" }, { "@id": "LEGIARTI000032372884", "@num": "5", "#text": "Ordonnance n°2016-415 du 7 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032372213", "@nortexte": "EINT1604544R", "@numtexte": "2016-415", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-04-07" }, { "@id": "LEGIARTI000032849989", "@num": "1", "#text": "Décret n°2016-918 du 4 juillet 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032847981", "@nortexte": "FCPT1514959D", "@numtexte": "2016-918", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-04" }, { "@id": "LEGIARTI000045686427", "@num": "2 bis", "#text": "Arrêté du 6 mai 2017 - art. 2 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034631361", "@nortexte": "DEVR1708388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-06" }, { "@id": "LEGIARTI000037237638", "@num": "3", "#text": "Arrêté du 2 juillet 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037235201", "@nortexte": "MENV1817602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-02" }, { "@id": "LEGIARTI000049127347", "@num": "1", "#text": "Décret n°2018-1198 du 20 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037846073", "@nortexte": "MTRD1830980D", "@numtexte": "2018-1198", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-20" }, { "@id": "LEGIARTI000038497573", "@num": "105", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039453719", "@num": "1", "#text": "Décret n°2019-1297 du 4 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039452778", "@nortexte": "ECOT1932605D", "@numtexte": "2019-1297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046861226", "@num": "157", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 157 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042579130", "@num": "2", "#text": "Décret n°2020-1455 du 27 novembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042575740", "@nortexte": "TREP2017161D", "@numtexte": "2020-1455", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000043488654", "#text": "Décret n°2021-559 du 6 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043486453", "@nortexte": "ECOE2111323D", "@numtexte": "2021-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-06" }, { "@id": "LEGIARTI000045198647", "@num": "134", "#text": "LOI n°2022-217 du 21 février 2022 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000045197395", "@nortexte": "TERB2105196L", "@numtexte": "2022-217", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-02-21" }, { "@id": "LEGITEXT000045368404", "#text": "Décret n°2022-371 du 16 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045365397", "@nortexte": "ECOE2206284D", "@numtexte": "2022-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-16" }, { "@id": "LEGIARTI000045686198", "@num": "3", "#text": "Arrêté du 27 avril 2022 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000045682800", "@nortexte": "TRER2122905A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-27" }, { "@id": "LEGITEXT000047299038", "#text": "Décret n°2023-176 du 10 mars 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047294414", "@nortexte": "ECOE2305512D", "@numtexte": "2023-176", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-03-10" }, { "@id": "LEGITEXT000049255232", "#text": "Décret n°2024-205 du 8 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049253259", "@nortexte": "TSSP2400401D", "@numtexte": "2024-205", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-08" }, { "@id": "LEGIARTI000049877175", "@num": "3", "#text": "LOI n°2024-537 du 13 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049707573", "@nortexte": "ECOX2407668L", "@numtexte": "2024-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-06-13" }, { "@id": "LEGIARTI000049708685", "@num": "8", "#text": "LOI n°2024-537 du 13 juin 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049707573", "@nortexte": "ECOX2407668L", "@numtexte": "2024-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-06-13" }, { "@id": "LEGITEXT000049792165", "#text": "Décret n°2024-598 du 25 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790191", "@nortexte": "ECOE2415016D", "@numtexte": "2024-598", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-25" }, { "@id": "LEGITEXT000050737867", "#text": "Décret n°2024-1152 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050732628", "@nortexte": "SPOV2432255D", "@numtexte": "2024-1152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050737887", "@num": "2", "#text": "Décret n°2024-1152 du 4 décembre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050732628", "@nortexte": "SPOV2432255D", "@numtexte": "2024-1152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050737894", "@num": "3", "#text": "Décret n°2024-1152 du 4 décembre 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050732628", "@nortexte": "SPOV2432255D", "@numtexte": "2024-1152", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGITEXT000050823994", "#text": "Décret n°2024-1204 du 23 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050822588", "@nortexte": "ECOT2431220D", "@numtexte": "2024-1204", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000034110584", "@num": "L541-10", "#text": "Code de l'environnement - art. 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1° L'entreprise poursuit à titre principal l'un au moins des objectifs suivants :

b) Elle poursuit un objectif défini aux 2°, 3° ou 4° de l'article 2 de la loi n° 2014-856 précitée ;

2° La charge induite par ses activités d'utilité sociale a un impact significatif sur son compte de résultat ;

3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :

5° La condition mentionnée au 1° figure dans les statuts.

1° Les entreprises d'insertion ;

2° Les entreprises de travail temporaire d'insertion ;

3° Les associations intermédiaires ;

4° Les ateliers et chantiers d'insertion ;

5° Les organismes d'insertion sociale relevant de l'article L. 121-2 du code de l'action sociale et des familles ;

6° Les services de l'aide sociale à l'enfance ;

7° Les centres d'hébergement et de réinsertion sociale ;

8° Les régies de quartier ;

9° Les entreprises adaptées ;

10° (abrogé) ;

11° Les établissements et services d'aide par le travail ;

12° Les organismes agréés mentionnés à l'article L. 365-1 du code de la construction et de l'habitation ;

13° Les associations et fondations reconnues d'utilité publique et considérées comme recherchant une utilité sociale au sens de l'article 2 de la loi n° 2014-856 du 31 juillet 2014 précitée ;

14° Les organismes agréés mentionnés à l'article L. 265-1 du code de l'action sociale et des familles ;

15° Les établissements et services accompagnant et accueillant des enfants et des adultes handicapés mentionnés aux 2°, 3° et 7° du I de l'article L. 312-1 du même code ;

16° Les personnes morales ayant conclu une convention mentionnée au deuxième alinéa de l'article L. 281-2-1 dudit code et dont la mission principale est d'assurer le projet de vie sociale et partagée.

III.-Sont assimilés aux entreprises solidaires d'utilité sociale agréées en application du présent article :

2° Les établissements de crédit dont au moins 80 % de l'ensemble des prêts et des investissements sont effectués en faveur des entreprises solidaires d'utilité sociale.

IV.-Les entreprises solidaires d'utilité sociale sont agréées par l'autorité compétente.

V.-Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000048598324": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3332-17-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000048598324", "URL": "article/LEGI/ARTI/00/00/48/59/83/LEGIARTI000048598324.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du V de l’article 157 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent à compter du 1er janvier 2020.

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1° L'entreprise poursuit à titre principal l'un au moins des objectifs suivants :

b) Elle poursuit un objectif défini aux 2°, 3° ou 4° de l'article 2 de la loi n° 2014-856 précitée ;

2° La charge induite par ses activités d'utilité sociale a un impact significatif sur son compte de résultat ;

3° La politique de rémunération de l'entreprise satisfait aux deux conditions suivantes :

5° La condition mentionnée au 1° figure dans les statuts.

1° Les entreprises d'insertion ;

2° Les entreprises de travail temporaire d'insertion ;

3° Les associations intermédiaires ;

4° Les ateliers et chantiers d'insertion ;

5° Les organismes d'insertion sociale relevant de l'article L. 121-2 du code de l'action sociale et des familles ;

6° Les services de l'aide sociale à l'enfance ;

7° Les centres d'hébergement et de réinsertion sociale ;

8° Les régies de quartier ;

9° Les entreprises adaptées ;

10° (abrogé) ;

11° Les établissements et services d'accompagnement par le travail ;

Article 1 ENTIEREMENT_MODIF (Décret n° 2019-1297 du 4 décembre 2019 précisant les modalités d'affectation sous forme de don des sommes déposées sur le livret de développement durable et solidaire)