{ "article": { "LEGIARTI000045178502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000045178502", "URL": "article/LEGI/ARTI/00/00/45/17/85/LEGIARTI000045178502.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045168430", "@num": "15", "#text": "LOI n°2022-172 du 14 février 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045167536", "@nortexte": "ECOI2122201L", "@numtexte": "2022-172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-02-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112960", "@fin": "2999-01-01", "#text": "Titre III : Du tableau.", "@debut": "1945-09-21" } ] }, "@cid": "JORFTEXT000000698851", "@num": "45-2138", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000698851", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable", "@debut": "1945-09-21", "@id_txt": "LEGITEXT000006069163", "@c_titre_court": "Ordonnance n° 45-2138 du 19 septembre 1945" } ], "@date_publi": "1945-09-21", "@date_signature": "1945-09-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006913176", "@fin": "1970-02-22", "@num": "43", "@etat": "MODIFIE", "@debut": "1945-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006913177", "@fin": "2022-02-16", "@num": "43", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178502", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué auprès du conseil national de l'ordre un comité national du tableau.

" } }, "LEGIARTI000045168430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000045168430", "URL": "article/LEGI/ARTI/00/00/45/16/84/LEGIARTI000045168430.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000045178523", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - Section III : Du conseil national. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178562", "@num": "1", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178558", "@num": "12", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178550", "@num": "17", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178543", "@num": "20", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178537", "@num": "22", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178534", "@num": "25", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 25 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178531", "@num": "26-1", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 26-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178528", "@num": "27", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 27 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178525", "@num": "31", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 31 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178521", "@num": "33", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 33 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178519", "@num": "34", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 34 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178516", "@num": "37", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 37 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178511", "@num": "37-1", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 37-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178508", "@num": "38", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178505", "@num": "42 bis", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 42 bis (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178502", "@num": "43", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 43 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045180377", "@num": "49 bis", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 49 bis (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045179686", "@num": "50", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 50 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178498", "@num": "56", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 56 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178495", "@num": "57", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 57 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178491", "@num": "60", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 60 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178483", "@num": "84 bis", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 84 bis (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000045178480", "@num": "1653 C", "#text": "Code général des impôts, CGI. - art. 1653 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045176797", "@num": "L6323-2-1", "#text": "Code des transports - art. L6323-2-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045168388", "@fin": "2999-01-01", "#text": "Section 3 : Du renforcement de la procédure disciplinaire des experts-comptables", "@debut": "2022-02-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045168392", "@fin": "2999-01-01", "#text": "Chapitre III : De la création d'un environnement juridique plus protecteur", "@debut": "2022-02-16" } ] }, "@cid": "JORFTEXT000045167536", "@nor": "ECOI2122201L", "@num": "2022-172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-172 du 14 février 2022 en faveur de l'activité professionnelle indépendante (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045167536", "@c_titre_court": "LOI n°2022-172 du 14 février 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-172 du 14 février 2022 en faveur de l'activité professionnelle indépendante (1)", "@debut": "2022-02-16", "@id_txt": "LEGITEXT000045168382", "@c_titre_court": "LOI n°2022-172 du 14 février 2022" } ], "@date_publi": "2022-02-15", "@date_signature": "2022-02-14", "@num_parution_jo": "0038" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045168430", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "2022-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045167566", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. à III.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 1653 C
\n

-Code des transports
Art. L6323-2-1
\n

\n
\n

A modifié les dispositions suivantes :

-Ordonnance n° 45-2138 du 19 septembre 1945
Art. 1, Art. 12, Art. 17, Art. 20, Art. 22, Art. 25, Art. 26-1, Art. 27, Art. 31, Sct. Section III : Du conseil national., Art. 33, Art. 34, Art. 37, Art. 37-1, Art. 38, Art. 42 bis, Art. 43, Art. 49 bis , Art. 50 , Art. 56, Art. 57, Art. 60, Art. 84 bis
\n

IV.-Dans tous les codes et lois en vigueur, les mots : \" Conseil supérieur de l'ordre des experts-comptables \" sont remplacés par les mots : \" Conseil national de l'ordre des experts-comptables \".

" } } }, "article_lien": [ { "article_id": "LEGIARTI000045168430", "cible": false, "cidtexte": "JORFTEXT000000698851", "id": "LEGIARTI000045178502", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045178502", "liens_entrants": true }

Article 43 AUTONOME VIGUEUR, en vigueur depuis le 16/02/2022 (Ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts comptables et des comptables agréés et réglementant les titres et professions d'expert comptable et comptable agréé)