{ "article": { "LEGIARTI000045982312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "190", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2024-09-01", "DATE_DEBUT": "2022-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045982312", "URL": "article/LEGI/ARTI/00/00/45/98/23/LEGIARTI000045982312.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006907167", "@num": "5", "#text": "LOI n° 90-1258 du 31 décembre 1990 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000050107342", "@num": "258", "#text": "Décret n°2024-874 du 14 août 2024 - art. 258", "@sens": "cible", "@cidtexte": "JORFTEXT000050102182", "@nortexte": "JUSC2414003D", "@numtexte": "2024-874", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2024-08-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045981748", "@fin": "2024-09-01", "#text": "Sous-section 2 : Cessions d'actions et de parts sociales n'ayant pas pour but l'exercice de la profession de commissaire de justice au sein de la société", "@debut": "2022-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045981710", "@fin": "2024-09-01", "#text": "Section 1 : Cessions et transmissions d'actions et de parts sociales", "@debut": "2022-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045981682", "@fin": "2024-09-01", "#text": "Chapitre II : Fonctionnement de la société", "@debut": "2022-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045981671", "@fin": "2024-09-01", "#text": "Titre I : DES SOCIÉTÉS D'EXERCICE LIBÉRAL", "@debut": "2022-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045981760", "@fin": "2024-09-01", "#text": "Livre II : DES SOCIÉTÉS D'EXERCICE LIBÉRAL, DES SOCIÉTÉS EN PARTICIPATION ET DES SOCIÉTÉS DE PARTICIPATIONS FINANCIÈRES DE PROFESSION LIBÉRALE DES COMMISSAIRES DE JUSTICE", "@debut": "2022-07-01" } ] }, "@cid": "JORFTEXT000045978728", "@nor": "JUSC2214159D", "@num": "2022-950", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-950 du 29 juin 2022 relatif à certaines sociétés constituées pour l'exercice de la profession de commissaire de justice", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045978728", "@c_titre_court": "Décret n°2022-950 du 29 juin 2022" }, { "@fin": "2024-09-01", "#text": "Décret n° 2022-950 du 29 juin 2022 relatif à certaines sociétés constituées pour l'exercice de la profession de commissaire de justice", "@debut": "2022-07-01", "@id_txt": "LEGITEXT000045981645", "@c_titre_court": "Décret n°2022-950 du 29 juin 2022" } ], "@ministere": "Ministère de la justice", "@date_publi": "2022-06-30", "@date_signature": "2022-06-29", "@num_parution_jo": "0150" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000045982312", "@fin": "2024-09-01", "@num": "190", "@etat": "ABROGE_DIFF", "@debut": "2022-07-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045979209", "@fin": "2999-01-01", "@num": "190", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Dans les cas visés au 4° du B du I de l'article 5 de la loi du 31 décembre 1990 susvisée, les statuts de la société doivent être joints à la convention transmise au garde des sceaux, ministre de la justice.

" } }, "LEGIARTI000006907167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-12", "DATE_DEBUT": "1992-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006907167", "URL": "article/LEGI/ARTI/00/00/06/90/71/LEGIARTI000006907167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKEAYXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000718101", "#text": "Loi 90-1258 1990-12-31 art. 6, art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006907210", "@num": "7", "#text": "Loi n°90-1258 du 31 décembre 1990 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000032815429", "@num": "18", "#text": "Décret n°92-618 du 6 juillet 1992 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000723244", "@nortexte": "EQUU9200499D", "@numtexte": "92-618", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-06" }, { "@id": "LEGIARTI000032815415", "@num": "4", "#text": "Décret n°92-618 du 6 juillet 1992 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000723244", "@nortexte": "EQUU9200499D", "@numtexte": "92-618", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-06" }, { "@id": "LEGIARTI000032823235", "@num": "3", "#text": "Décret n°92-619 du 6 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000539643", "@nortexte": "EQUU9200500D", "@numtexte": "92-619", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-06" }, { "@id": "LEGIARTI000032846574", "@num": "31", "#text": "Décret n°92-1448 du 30 décembre 1992 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542546", "@nortexte": "JUSC9221064D", "@numtexte": "92-1448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000039344080", "@num": "7", "#text": "Décret n°92-1448 du 30 décembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542546", "@nortexte": "JUSC9221064D", "@numtexte": "92-1448", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000034717066", "@num": "30", "#text": "Décret n°92-1449 du 30 décembre 1992 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544043", "@nortexte": "JUSC9221066D", "@numtexte": "92-1449", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000032846884", "@num": "31", "#text": "Décret n°92-1449 du 30 décembre 1992 - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544043", "@nortexte": "JUSC9221066D", "@numtexte": "92-1449", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000039344071", "@num": "7", "#text": "Décret n°92-1449 du 30 décembre 1992 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544043", "@nortexte": "JUSC9221066D", "@numtexte": "92-1449", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000034717194", "@num": "30", "#text": "Décret n°93-78 du 13 janvier 1993 - art. 30 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361619", "@nortexte": "JUSC9221023D", "@numtexte": "93-78", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-13" }, { "@id": "LEGIARTI000032846806", "@num": "31", "#text": "Décret n°93-78 du 13 janvier 1993 - art. 31 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361619", "@nortexte": "JUSC9221023D", "@numtexte": "93-78", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-13" }, { "@id": "LEGIARTI000006923864", "@num": "2", "#text": "Décret n°93-492 du 25 mars 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544195", "@nortexte": "JUSC9320176D", "@numtexte": "93-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000039344042", "@num": "4", "#text": "Décret n°93-492 du 25 mars 1993 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544195", "@nortexte": "JUSC9320176D", "@numtexte": "93-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000034660506", "@num": "8", "#text": "Décret n°93-492 du 25 mars 1993 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544195", "@nortexte": "JUSC9320176D", "@numtexte": "93-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGITEXT000032810475", "#text": "Décret n°2016-874 du 29 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032796855", "@nortexte": "EINC1602685D", "@numtexte": "2016-874", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000032810488", "@num": "1", "#text": "Décret n°2016-874 du 29 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032796855", "@nortexte": "EINC1602685D", "@numtexte": "2016-874", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGITEXT000032815313", "#text": "Décret n°2016-876 du 29 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032796933", "@nortexte": "EINC1602689D", "@numtexte": "2016-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000032815328", "@num": "2", "#text": "Décret n°2016-876 du 29 juin 2016 - 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Plus de la moitié du capital social et des droits de vote doit être détenue, directement ou par l'intermédiaire de la société mentionnée au 4° ci-dessous, par des professionnels en exercice au sein de la société.
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Sous réserve de l'application des dispositions de l'article 6, le complément peut être détenu par :
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1° Des personnes physiques ou morales exerçant la ou les professions constituant l'objet social de la société ;
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2° Pendant un délai de dix ans, des personnes physiques qui, ayant cessé toute activité professionnelle, ont exercé cette ou ces professions au sein de la société ;
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3° Les ayants droit des personnes physiques mentionnées ci-dessus pendant un délai de cinq ans suivant leur décès ;
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4° Une société constituée dans les conditions prévues à l'article 220 quater A du code général des impôts si les membres de cette société exercent leur profession au sein de la société d'exercice libéral ;
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5° Des personnes exerçant soit l'une quelconque des professions libérales de santé, soit l'une quelconque des professions libérales juridiques ou judiciaires, soit l'une quelconque des autres professions libérales, visées au premier alinéa de l'article 1er, selon que l'exercice de l'une de ces professions constitue l'objet social.
\n
Le nombre de sociétés constituées pour l'exercice d'une même profession, dans lesquelles une même personne physique ou morale figurant parmi celles mentionnées au 1° et au 5° ci-dessus est autorisée à détenir des participations, peut être limité pour une profession par décret en Conseil d'Etat.
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Dans l'hypothèse où l'une des conditions visées au présent article viendrait à ne plus être remplie, la société dispose d'un délai d'un an pour se mettre en conformité avec les dispositions de la présente loi. A défaut, tout intéressé peut demander en justice la dissolution de la société. Le tribunal peut accorder à la société un délai maximal de six mois pour régulariser la situation. La dissolution ne peut être prononcée si, au jour où il est statué sur le fond, cette régularisation a eu lieu.
\n
Lorsque, à l'expiration du délai de cinq ans prévu au 3° ci-dessus, les ayants droit des associés ou anciens associés n'ont pas cédé les parts ou actions qu'ils détiennent, la société peut, nonobstant leur opposition, décider de réduire son capital du montant de la valeur nominale de leurs parts ou actions et de les racheter à un prix fixé dans les conditions prévues à l'article 1843-4 du code civil.
" } }, "LEGIARTI000006907168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2001-12-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006907168", "URL": "article/LEGI/ARTI/00/00/06/90/71/LEGIARTI000006907168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKEAYXXXXXX005AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000718101", "#text": "Loi 90-1258 1990-12-31 art. 5-1 (dérogations)", "@sens": "source", "@cidtexte": "JORFTEXT000000718101", "@nortexte": "JUSX9000026L", "@numtexte": "90-1258", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-31" }, { "@id": "LEGIARTI000006907210", "@num": "7", "#text": "Loi n°90-1258 du 31 décembre 1990 - 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Plus de la moitié du capital social et des droits de vote doit être détenue, directement ou par l'intermédiaire de la société mentionnée au 4° ci-dessous, par des professionnels en exercice au sein de la société.
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Sous réserve de l'application des dispositions de l'article 6, le complément peut être détenu par :
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1° Des personnes physiques ou morales exerçant la ou les professions constituant l'objet social de la société ;
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2° Pendant un délai de dix ans, des personnes physiques qui, ayant cessé toute activité professionnelle, ont exercé cette ou ces professions au sein de la société ;
\n
3° Les ayants droit des personnes physiques mentionnées ci-dessus pendant un délai de cinq ans suivant leur décès ;
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4° Une société constituée dans les conditions prévues à l'article 220 quater A du code général des impôts si les membres de cette société exercent leur profession au sein de la société d'exercice libéral ;
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5° Des personnes exerçant soit l'une quelconque des professions libérales de santé, soit l'une quelconque des professions libérales juridiques ou judiciaires, soit l'une quelconque des autres professions libérales, visées au premier alinéa de l'article 1er, selon que l'exercice de l'une de ces professions constitue l'objet social.
\n
Le nombre de sociétés constituées pour l'exercice d'une même profession, dans lesquelles une même personne physique ou morale figurant parmi celles mentionnées au 1° et au 5° ci-dessus est autorisée à détenir des participations, peut être limité pour une profession par décret en Conseil d'Etat.
\n
Dans l'hypothèse où l'une des conditions visées au présent article viendrait à ne plus être remplie, la société dispose d'un délai d'un an pour se mettre en conformité avec les dispositions de la présente loi. A défaut, tout intéressé peut demander en justice la dissolution de la société. Le tribunal peut accorder à la société un délai maximal de six mois pour régulariser la situation. La dissolution ne peut être prononcée si, au jour où il est statué sur le fond, cette régularisation a eu lieu.
\n
Lorsque, à l'expiration du délai de cinq ans prévu au 3° ci-dessus, les ayants droit des associés ou anciens associés n'ont pas cédé les parts ou actions qu'ils détiennent, la société peut, nonobstant leur opposition, décider de réduire son capital du montant de la valeur nominale de leurs parts ou actions et de les racheter à un prix fixé dans les conditions prévues à l'article 1843-4 du code civil.
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Plus de la moitié du capital social et des droits de vote doit être détenue, directement ou par l'intermédiaire des sociétés mentionnées au 4° ci-dessous, par des professionnels en exercice au sein de la société.

Sous réserve de l'application des dispositions de l'article 6, le complément peut être détenu par :

1° Des personnes physiques ou morales exerçant la ou les professions constituant l'objet social de la société ;

2° Pendant un délai de dix ans, des personnes physiques qui, ayant cessé toute activité professionnelle, ont exercé cette ou ces professions au sein de la société ;

3° Les ayants droit des personnes physiques mentionnées ci-dessus pendant un délai de cinq ans suivant leur décès ;

4° Une société constituée dans les conditions prévues à l'article 220 quater A du code général des impôts ou une société de participation financière de professions libérales régie par le titre IV de la présente loi, si les membres de ces sociétés exercent leur profession au sein de la société d'exercice libéral ;

5° Des personnes exerçant soit l'une quelconque des professions libérales de santé, soit l'une quelconque des professions libérales juridiques ou judiciaires, soit l'une quelconque des autres professions libérales, visées au premier alinéa de l'article 1er, selon que l'exercice de l'une de ces professions constitue l'objet social.

Le nombre de sociétés constituées pour l'exercice d'une même profession, dans lesquelles une même personne physique ou morale figurant parmi celles mentionnées au 1° et au 5° ci-dessus est autorisée à détenir des participations, peut être limité pour une profession par décret en Conseil d'Etat.

Dans l'hypothèse où l'une des conditions visées au présent article viendrait à ne plus être remplie, la société dispose d'un délai d'un an pour se mettre en conformité avec les dispositions de la présente loi.A défaut, tout intéressé peut demander en justice la dissolution de la société. Le tribunal peut accorder à la société un délai maximal de six mois pour régulariser la situation. La dissolution ne peut être prononcée si, au jour où il est statué sur le fond, cette régularisation a eu lieu.

Lorsque, à l'expiration du délai de cinq ans prévu au 3° ci-dessus, les ayants droit des associés ou anciens associés n'ont pas cédé les parts ou actions qu'ils détiennent, la société peut, nonobstant leur opposition, décider de réduire son capital du montant de la valeur nominale de leurs parts ou actions et de les racheter à un prix fixé dans les conditions prévues à l'article 1843-4 du code civil.

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art. 31 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361619", "@nortexte": "JUSC9221023D", "@numtexte": "93-78", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-13" }, { "@id": "LEGIARTI000006923864", "@num": "2", "#text": "Décret n°93-492 du 25 mars 1993 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544195", "@nortexte": "JUSC9320176D", "@numtexte": "93-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000039344042", "@num": "4", "#text": "Décret n°93-492 du 25 mars 1993 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544195", "@nortexte": "JUSC9320176D", "@numtexte": "93-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000034660506", "@num": "8", "#text": "Décret n°93-492 du 25 mars 1993 - art. 8 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544195", "@nortexte": "JUSC9320176D", "@numtexte": "93-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-25" }, { "@id": "LEGIARTI000023777270", "@num": "32", "#text": "LOI n°2011-331\n du 28 mars 2011 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000023776687", "@nortexte": "JUSC1001068L", "@numtexte": "2011-331", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-03-28" }, { "@id": "LEGITEXT000032810475", "#text": "Décret n°2016-874 du 29 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032796855", "@nortexte": "EINC1602685D", "@numtexte": "2016-874", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000032810488", "@num": "1", "#text": "Décret n°2016-874 du 29 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032796855", "@nortexte": "EINC1602685D", "@numtexte": "2016-874", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGITEXT000032815313", "#text": "Décret n°2016-876 du 29 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032796933", "@nortexte": "EINC1602689D", "@numtexte": "2016-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000032815328", "@num": "2", "#text": "Décret n°2016-876 du 29 juin 2016 - 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R5125-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034254014", "@num": "R5125-20", "#text": "Code de la santé publique - art. R5125-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006919158", "@num": "R6212-81", "#text": "Code de la santé publique - art. R6212-81 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006919159", "@num": "R6212-82", "#text": "Code de la santé publique - art. R6212-82 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006919160", "@num": "R6212-83", "#text": "Code de la santé publique - art. R6212-83 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031933159", "@num": "R6223-69", "#text": "Code de la santé publique - art. R6223-69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006588248", "@num": "R241-96", "#text": "Code rural et de la pêche maritime - art. R241-96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444154", "@num": "1843-4", "#text": "Code civil - art. 1843-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112921", "@fin": "2024-09-01", "#text": "Titre Ier : Exercice sous forme de sociétés d'exercice libéral des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé.", "@debut": "1992-01-01" } ] }, "@cid": "JORFTEXT000000718101", "@nor": "JUSX9000026L", "@num": "90-1258", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000718101", "@c_titre_court": "LOI n° 90-1258 du 31 décembre 1990" }, { "@fin": "2024-09-01", "#text": "Loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales.", "@debut": "2001-12-12", "@id_txt": "LEGITEXT000006077032", "@c_titre_court": "Loi n° 90-1258 du 31 décembre 1990" }, { "@fin": "2001-12-12", "#text": "Loi n°90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales.", "@debut": "1992-01-01", "@id_txt": "LEGITEXT000006077031", "@c_titre_court": "Loi n°90-1258 du 31 décembre 1990" } ], "@date_publi": "1991-01-05", "@date_signature": "1990-12-31", "@num_parution_jo": "0004" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006907167", "@fin": "2001-12-12", "@num": "5", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006907168", "@fin": "2008-08-06", "@num": "5", "@etat": "MODIFIE", "@debut": "2001-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019291785", "@fin": "2011-03-30", "@num": "5", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023780972", "@fin": "2015-08-08", "@num": "5", "@etat": "MODIFIE", "@debut": "2011-03-30", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000031009412", "@fin": "2024-09-01", "@num": "5", "@etat": "ABROGE_DIFF", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve de l'application des dispositions de l'article 6, le complément peut être détenu par :

1° Des personnes physiques ou morales exerçant la ou les professions constituant l'objet social de la société ;

2° Pendant un délai de dix ans, des personnes physiques qui, ayant cessé toute activité professionnelle, ont exercé cette ou ces professions au sein de la société ;

3° Les ayants droit des personnes physiques mentionnées ci-dessus pendant un délai de cinq ans suivant leur décès ;

4° Une société constituée dans les conditions prévues à l'article 220 quater A du code général des impôts, si les membres de cette société exercent leur profession au sein de la société d'exercice libéral, ou une société de participations financières de professions libérales régie par le titre IV de la présente loi ;

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I.-Sous réserve de l'article 6 :

A.-Plus de la moitié du capital social et des droits de vote doit être détenue, directement ou par l'intermédiaire des sociétés mentionnées au 4° du B du présent I, par des professionnels en exercice au sein de la société ;

B.-Le complément peut être détenu par :

1° Des personnes physiques ou morales exerçant la ou les professions constituant l'objet social de la société ;

2° Pendant un délai de dix ans, des personnes physiques qui, ayant cessé toute activité professionnelle, ont exercé cette ou ces professions au sein de la société ;

3° Les ayants droit des personnes physiques mentionnées ci-dessus pendant un délai de cinq ans suivant leur décès ;

6° Toute personne physique ou morale légalement établie dans un autre Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen ou dans la Confédération suisse qui exerce, dans l'un de ces Etats, une activité soumise à un statut législatif ou réglementaire ou subordonnée à la possession d'une qualification nationale ou internationale reconnue et dont l'exercice constitue l'objet social de la société et, s'il s'agit d'une personne morale, qui répond, directement ou indirectement par l'intermédiaire d'une autre personne morale, aux exigences de détention du capital et des droits de vote prévues par la présente loi.

C.-Pour les professions de santé, le nombre de sociétés constituées pour l'exercice d'une même profession, dans lesquelles une même personne physique ou morale figurant parmi celles mentionnées aux 1° et 5° du B est autorisée à détenir des participations, peut être limité pour une profession par décret en Conseil d'Etat.

II.- Dans l'hypothèse où l'une des conditions visées au présent article viendrait à ne plus être remplie, la société dispose d'un délai d'un an pour se mettre en conformité avec les dispositions de la présente loi. A défaut, tout intéressé peut demander en justice la dissolution de la société. Le tribunal peut accorder à la société un délai maximal de six mois pour régulariser la situation. La dissolution ne peut être prononcée si, au jour où il est statué sur le fond, cette régularisation a eu lieu.

III.-Lorsque, à l'expiration du délai de cinq ans prévu au 3° du B du I, les ayants droit des associés ou anciens associés n'ont pas cédé les parts ou actions qu'ils détiennent, la société peut, nonobstant leur opposition, décider de réduire son capital du montant de la valeur nominale de leurs parts ou actions et de les racheter à un prix fixé dans les conditions prévues à l'article 1843-4 du code civil.

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Article 190 AUTONOME ABROGE_DIFF, en vigueur du 01/07/2022 au 01/09/2024 (Décret n° 2022-950 du 29 juin 2022 relatif à certaines sociétés constituées pour l'exercice de la profession de commissaire de justice)