{ "article": { "LEGIARTI000041543017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-02-08" } }, "META_COMMUN": { "ID": "LEGIARTI000041543017", "URL": "article/LEGI/ARTI/00/00/41/54/30/LEGIARTI000041543017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006257926", "@num": "R123-172", "#text": "Code de commerce - art. R123-172", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258390", "@num": "R123-203", "#text": "Code de commerce - art. R123-203", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258406", "@num": "R123-204", "#text": "Code de commerce - art. R123-204", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041542747", "@fin": "2999-01-01", "#text": "Chapitre III : L'ORGANISATION COMPTABLE ET DU TRAITEMENT DE L'INFORMATION", "@debut": "2020-02-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000041542776", "@fin": "2999-01-01", "#text": "Titre II : CONTROLE INTERNE", "@debut": "2020-02-08" } ] }, "@cid": "JORFTEXT000041539673", "@nor": "ECOT1928160D", "@num": "2020-94", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-94 du 5 février 2020 relatif au contrôle interne et externe de la Caisse des dépôts et consignations", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041539673", "@c_titre_court": "Décret n°2020-94 du 5 février 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-94 du 5 février 2020 relatif au contrôle interne et externe de la Caisse des dépôts et consignations", "@debut": "2020-02-08", "@id_txt": "LEGITEXT000041542734", "@c_titre_court": "Décret n°2020-94 du 5 février 2020" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2020-02-07", "@date_signature": "2020-02-05", "@num_parution_jo": "0032" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041543017", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "2020-02-08", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041539737", "@fin": "2999-01-01", "@num": "43", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les dispositions des articles R. 123-172 à R. 123-177, R. 123-203 et R. 123-204 du code de commerce s'appliquent à la Caisse des dépôts et consignations, sans préjudice des articles 44 et 45 du présent décret.

" } }, "LEGIARTI000006257926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-172", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006257926", "URL": "article/LEGI/ARTI/00/00/06/25/79/LEGIARTI000006257926.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R172AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000022401395", "@num": "Annexe", "#text": "Arrêté du 23 avril 2008 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000029703050", "@num": "84", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029700770", "@nortexte": "FCPT1423259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000039461333", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000041543017", "@num": "43", "#text": "Décret n°2020-94 du 5 février 2020 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000039345967", "@num": "R612-2", "#text": "Code de commerce - art. R612-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163335", "@num": "Annexe 8-7", "#text": "Code de commerce. - art. Annexe 8-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006257937", "@num": "R123-174", "#text": "Code de commerce. - art. R123-174 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584303", "@num": "R341-2", "#text": "Code des assurances - art. R341-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191083", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Des livres, documents et pièces comptables obligatoires.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178887", "@fin": "2999-01-01", "#text": "Sous-section 1 : Des obligations comptables applicables à tous les commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161453", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006257926", "@fin": "2999-01-01", "@num": "R123-172", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un document décrivant les procédures et l'organisation comptables est établi par le commerçant dès lors que le document est nécessaire à la compréhension du système de traitement et à la réalisation des contrôles.
\n
Ce document est conservé aussi longtemps qu'est exigée la présentation des documents comptables auxquels il se rapporte.
" } }, "LEGIARTI000006258390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-203", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006258390", "URL": "article/LEGI/ARTI/00/00/06/25/83/LEGIARTI000006258390.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R203AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000029703050", "@num": "84", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029700770", "@nortexte": "FCPT1423259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000041543017", "@num": "43", "#text": "Décret n°2020-94 du 5 février 2020 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000006219381", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006257937", "@num": "R123-174", "#text": "Code de commerce - art. R123-174 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271048", "@num": "R911-2", "#text": "Code de commerce - art. R911-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271129", "@num": "R951-4", "#text": "Code de commerce - art. R951-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178888", "@fin": "2016-01-01", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants, personnes physiques.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000030927480", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants, personnes physiques ou morales.", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161453", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006258390", "@fin": "2999-01-01", "@num": "R123-203", "@etat": "VIGUEUR", "@debut": "2007-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation à l'article R. 123-174, les personnes mentionnées aux articles L. 123-25 et L. 123-28 peuvent procéder à l'enregistrement comptable des encaissements et des paiements en retenant la date de l'opération figurant sur le relevé qui leur est adressé par un établissement de crédit.
\n
" } }, "LEGIARTI000006258406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006258406", "URL": "article/LEGI/ARTI/00/00/06/25/84/LEGIARTI000006258406.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R204AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000029703050", "@num": "84", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029700770", "@nortexte": "FCPT1423259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000041543017", "@num": "43", "#text": "Décret n°2020-94 du 5 février 2020 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce R123-176, L123-25 à L123-27, R123-200", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006257957", "@num": "R123-176", "#text": "Code de commerce. - art. R123-176 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce. - art. R123-200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178888", "@fin": "2016-01-01", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants, personnes physiques.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000030927480", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des obligations comptables applicables à certains commerçants, personnes physiques ou morales.", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161453", "@fin": "2999-01-01", "#text": "Section 2 : De la comptabilité des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006258406", "@fin": "2016-01-01", "@num": "R123-204", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927482", "@fin": "2999-01-01", "@num": "R123-204", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation à l'article R. 123-176, les personnes mentionnées aux articles L. 123-25 à L. 123-27 et au 1° de l'article R. 123-200 peuvent centraliser ces écritures tous les trois mois.
\n
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Par dérogation à l'article R. 123-176, les personnes mentionnées aux articles L. 123-25 à L. 123-27 et au deuxième alinéa de l'article L. 123-16-1 peuvent centraliser ces écritures tous les trois mois.
\n
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Article 43 AUTONOME VIGUEUR, en vigueur depuis le 08/02/2020 (Décret n° 2020-94 du 5 février 2020 relatif au contrôle interne et externe de la Caisse des dépôts et consignations)