{ "article": { "LEGIARTI000041555527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041555527", "URL": "article/LEGI/ARTI/00/00/41/55/55/LEGIARTI000041555527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305168", "@num": "638", "#text": "Code général des impôts, CGI. - art. 638", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305192", "@num": "653", "#text": "Code général des impôts, CGI. - art. 653", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000041553904", "@nor": "JUSC1925760D", "@num": "2020-106", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-106 du 10 février 2020 relatif à des formalités de publicité légale en matière de droit commercial", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041553904", "@c_titre_court": "Décret n°2020-106 du 10 février 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-106 du 10 février 2020 relatif à des formalités de publicité légale en matière de droit commercial", "@debut": "2020-02-12", "@id_txt": "LEGITEXT000041555510", "@c_titre_court": "Décret n°2020-106 du 10 février 2020" } ], "@ministere": "Ministère de la justice", "@date_publi": "2020-02-11", "@date_signature": "2020-02-10", "@num_parution_jo": "0035" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000041555527", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041553944", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R141-1\n
\n

\n
" } }, "LEGIARTI000006305168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "638", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305168", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0638AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094672", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199078", "@fin": "2999-01-01", "#text": "b : Mutations et autres opérations résultant de conventions verbales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048392751", "@fin": "1979-07-01", "@num": "638", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305168", "@fin": "2999-01-01", "@num": "638", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut d'actes, les mutations de propriété ou d'usufruit de biens immeubles, de fonds de commerce, de clientèles ou d'offices et les cessions de droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble font l'objet, dans le mois de l'entrée en possession, de déclarations détaillées et estimatives sur des formules spéciales délivrées par l'administration.
\n
" } }, "LEGIARTI000006305192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "653", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305192", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0653AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGITEXT000048806715", "#text": "Décret n°2023-1325 du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199537", "@fin": "2999-01-01", "#text": "1° : Actes et mutations autres que les mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199080", "@fin": "2999-01-01", "#text": "a : Formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197305", "@fin": "2013-01-01", "#text": "1 : Bureaux compétents", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027050817", "@fin": "2999-01-01", "#text": "1 : Services compétents", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191729", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048417383", "@fin": "1979-07-01", "@num": "653", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305192", "@fin": "2005-12-31", "@num": "653", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305193", "@fin": "2023-12-31", "@num": "653", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838949", "@fin": "2999-01-01", "@num": "653", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déclarations de mutations verbales d'immeubles, de fonds de commerce ou de clientèles, ainsi que les déclarations de cessions verbales d'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, doivent être faites à la recette des impôts de la situation des biens.
\n
Les déclarations de cessions de parts sociales doivent être faites à la recette des impôts dans le ressort de laquelle est situé le domicile de l'une des parties contractantes.
" } }, "LEGIARTI000006305193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "653", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305193", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0653AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGITEXT000048806715", "#text": "Décret n°2023-1325 du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199537", "@fin": "2999-01-01", "#text": "1° : Actes et mutations autres que les mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199080", "@fin": "2999-01-01", "#text": "a : Formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197305", "@fin": "2013-01-01", "#text": "1 : Bureaux compétents", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027050817", "@fin": "2999-01-01", "#text": "1 : Services compétents", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191729", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048417383", "@fin": "1979-07-01", "@num": "653", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305192", "@fin": "2005-12-31", "@num": "653", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305193", "@fin": "2023-12-31", "@num": "653", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838949", "@fin": "2999-01-01", "@num": "653", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déclarations de mutations verbales d'immeubles, de fonds de commerce ou de clientèles, ainsi que les déclarations de cessions verbales d'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, doivent être faites au service des impôts de la situation des biens.
\n
Les déclarations de cessions de parts sociales doivent être faites au service des impôts dans le ressort duquel est situé le domicile de l'une des parties contractantes.
" } }, "LEGIARTI000041563828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R141-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-02-12" } }, "META_COMMUN": { "ID": "LEGIARTI000041563828", "URL": "article/LEGI/ARTI/00/00/41/56/38/LEGIARTI000041563828.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGIARTI000006220767", "@num": "L141-12", "#text": "Code de commerce - art. L141-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006220821", "@num": "L141-14", "#text": "Code de commerce - art. L141-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258629", "@num": "R123-211", "#text": "Code de commerce - art. R123-211", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037810623", "@num": "R950-1", "#text": "Code de commerce - art. R950-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305168", "@num": "638", "#text": "Code général des impôts, CGI. - art. 638", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305192", "@num": "653", "#text": "Code général des impôts, CGI. - art. 653", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146218", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la vente du fonds de commerce.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133250", "@fin": "2999-01-01", "#text": "TITRE IV : Du fonds de commerce.", "@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": "LEGIARTI000006259382", "@fin": "2020-02-12", "@num": "R141-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041563828", "@fin": "2999-01-01", "@num": "R141-1", "@etat": "VIGUEUR", "@debut": "2020-02-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La publication au Bulletin officiel des annonces civiles et commerciales prévue à l'article L. 141-12 contient les indications mentionnées à l'article R. 123-211.

La publication dans un support habilité à recevoir les annonces légales prévue à l'article L. 141-12 est effectuée sous forme d'extrait ou d'avis et contient les indications suivantes :
\n
1° Sauf lorsqu'il s'agit d'un acte authentique, les date, volume et numéro de la perception auprès de laquelle l'acte contenant mutation est enregistré ou, en cas de simple déclaration prescrite par les articles 638 et 653 du code général des impôts, la date et le numéro du récépissé de cette déclaration et dans les deux cas, l'indication du bureau où ont eu lieu ces opérations ;
\n
2° La date de l'acte ;
\n
3° En ce qui concerne l'ancien et le nouveau propriétaire, leurs nom, prénoms et domicile s'il s'agit de personnes physiques, leurs dénomination ou raison sociale et adresse du siège social s'il s'agit de personnes morales ;
\n
4° La nature et le siège du fonds ;
\n
5° Le prix stipulé, y compris les charges ou l'évaluation ayant servi de base à la perception des droits d'enregistrement ;
\n
6° L'indication du délai fixé par l'article L. 141-14 pour les oppositions ;
\n
7° Une élection de domicile dans le ressort du tribunal.

" } }, "LEGIARTI000048392751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "638", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048392751", "URL": "article/LEGI/ARTI/00/00/48/39/27/LEGIARTI000048392751.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037094672", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199078", "@fin": "2999-01-01", "#text": "b : Mutations et autres opérations résultant de conventions verbales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048392751", "@fin": "1979-07-01", "@num": "638", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305168", "@fin": "2999-01-01", "@num": "638", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu’un acte renferme deux dispositions tarifées différemment, mais qui, à raison de leur corrélation, ne sont pas de nature à donner ouverture à la pluralité des droits, la disposition qui sert de base à la perception est celle qui donne lieu au tarif le plus élevé.

" } }, "LEGIARTI000048417383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "653", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048417383", "URL": "article/LEGI/ARTI/00/00/48/41/73/LEGIARTI000048417383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGITEXT000048806715", "#text": "Décret n°2023-1325 du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199537", "@fin": "2999-01-01", "#text": "1° : Actes et mutations autres que les mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199080", "@fin": "2999-01-01", "#text": "a : Formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197305", "@fin": "2013-01-01", "#text": "1 : Bureaux compétents", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027050817", "@fin": "2999-01-01", "#text": "1 : Services compétents", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191729", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048417383", "@fin": "1979-07-01", "@num": "653", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305192", "@fin": "2005-12-31", "@num": "653", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305193", "@fin": "2023-12-31", "@num": "653", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838949", "@fin": "2999-01-01", "@num": "653", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Si, avant les derniers six mois des délais fixés pour les déclarations des successions de personnes décédées hors de France, les héritiers prennent possession des biens, il ne reste d’autre délai à courir pour passer déclaration que celui de six mois à compter du jour de la prise de possession.

" } }, "LEGIARTI000048838949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "653", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048838949", "URL": "article/LEGI/ARTI/00/00/48/83/89/LEGIARTI000048838949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041555527", "@num": "10", "#text": "Décret n°2020-106 du 10 février 2020 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000041553904", "@nortexte": "JUSC1925760D", "@numtexte": "2020-106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-10" }, { "@id": "LEGITEXT000048806715", "#text": "Décret n°2023-1325 du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048769321", "@num": "118", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 118", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000031010576", "@num": "L141-13", "#text": "Code de commerce - art. L141-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242937", "@num": "L911-6", "#text": "Code de commerce - art. L911-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006243189", "@num": "L921-6", "#text": "Code de commerce - art. L921-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041563828", "@num": "R141-1", "#text": "Code de commerce - art. R141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199537", "@fin": "2999-01-01", "#text": "1° : Actes et mutations autres que les mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199080", "@fin": "2999-01-01", "#text": "a : Formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197305", "@fin": "2013-01-01", "#text": "1 : Bureaux compétents", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027050817", "@fin": "2999-01-01", "#text": "1 : Services compétents", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191729", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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Les déclarations de mutations verbales d'immeubles, de fonds de commerce ou de clientèles, ainsi que les déclarations de cessions verbales d'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, doivent être faites au service des impôts de la situation des biens.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048417383", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041563828", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006305168", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048838949", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048392751", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006305193", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006305192", "cible": true, "cidtexte": "JORFTEXT000041553904", "id": "LEGIARTI000041555527", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000041555527", "liens_entrants": true }

Article 10 ENTIEREMENT_MODIF (Décret n° 2020-106 du 10 février 2020 relatif à des formalités de publicité légale en matière de droit commercial)