{ "article": { "LEGIARTI000047932555": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047932555", "URL": "article/LEGI/ARTI/00/00/47/93/25/LEGIARTI000047932555.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053831", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338735", "@num": "L22-10-71", "#text": "Code de commerce - art. L22-10-71", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338784", "@num": "L22-10-78", "#text": "Code de commerce - art. L22-10-78", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226253", "@num": "L225-235", "#text": "Code de commerce - art. L225-235", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121192", "@num": "L226-10-1", "#text": "Code de commerce - art. L226-10-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038411648", "@num": "L441-14", "#text": "Code de commerce - art. L441-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242833", "@num": "L823-10", "#text": "Code de commerce - art. L823-10", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242855", "@num": "L823-16", "#text": "Code de commerce - art. L823-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019900383", "@num": "L823-19", "#text": "Code de commerce - art. L823-19", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242832", "@num": "L823-9", "#text": "Code de commerce - art. L823-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270926", "@num": "R822-56", "#text": "Code de commerce - art. R822-56", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. R823-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047931335", "@nor": "JUSC2320250A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 27 juillet 2023 portant homologation de plusieurs normes d'exercice professionnel révisées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047931335", "@c_titre_court": "Arrêté du 27 juillet 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 27 juillet 2023 portant homologation de plusieurs normes d'exercice professionnel révisées", "@debut": "2023-08-05", "@id_txt": "LEGITEXT000047932531", "@c_titre_court": "Arrêté du 27 juillet 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-08-04", "@date_signature": "2023-07-27", "@num_parution_jo": "0179" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047932555", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047931382", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. A823-26\n
\n

\n
" } }, "LEGIARTI000006226253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006226253", "URL": "article/LEGI/ARTI/00/00/06/22/62/LEGIARTI000006226253.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L235AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020689834", "@num": "1", "#text": "Arrêté du 20 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020688595", "@nortexte": "JUSC0904601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-20" }, { "@id": "LEGIARTI000024429310", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424796", "@nortexte": "JUSC1116523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224727", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627518", "@num": "L226-10-1", "#text": "Code de commerce. - art. L226-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229367", "@num": "L233-28", "#text": "Code de commerce. - art. L233-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584294", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161275", "@fin": "2999-01-01", "#text": "Section 5 : Du contrôle des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006226253", "@fin": "2003-08-02", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226254", "@fin": "2005-07-27", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226255", "@fin": "2005-09-09", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226256", "@fin": "2008-07-05", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019121887", "@fin": "2009-05-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627523", "@fin": "2017-07-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181878", "@fin": "2019-09-01", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038610458", "@fin": "2021-01-01", "@num": "L225-235", "@etat": "ABROGE", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes certifient que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société à la fin de cet exercice.
\n
Lorsqu'une société établit des comptes consolidés, les commissaires aux comptes certifient que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les entreprises comprises dans la consolidation. Sans préjudice des dispositions du quatrième alinéa de l'article L. 225-236, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des entreprises comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites entreprises. Ces derniers sont libérés du secret professionnel à l'égard des commissaires aux comptes de la société consolidante.
\n
Ils ont pour mission permanente, à l'exclusion de toute immixtion dans la gestion, de vérifier les valeurs et les documents comptables de la société et de contrôler la conformité de sa comptabilité aux règles en vigueur. Ils vérifient également la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion du conseil d'administration ou du directoire, selon le cas, et dans les documents adressés aux actionnaires sur la situation financière et les comptes annuels. Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.
\n
Les commissaires aux comptes s'assurent que l'égalité a été respectée entre les actionnaires.
" } }, "LEGIARTI000006226254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006226254", "URL": "article/LEGI/ARTI/00/00/06/22/62/LEGIARTI000006226254.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L235AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714088", "@num": "112", "#text": "Loi n°2003-706 du 1 août 2003 - 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Justifiant de leurs appréciations, les commissaires aux comptes certifient que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société à la fin de cet exercice.
\n
Lorsqu'une société établit des comptes consolidés, justifiant de leurs appréciations, les commissaires aux comptes certifient que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les entreprises comprises dans la consolidation. Sans préjudice des dispositions du quatrième alinéa de l'article L. 225-236, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des entreprises comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites entreprises.
\n
Ils ont pour mission permanente, à l'exclusion de toute immixtion dans la gestion, de vérifier les valeurs et les documents comptables de la société et de contrôler la conformité de sa comptabilité aux règles en vigueur. Ils vérifient également la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion du conseil d'administration ou du directoire, selon le cas, et dans les documents adressés aux actionnaires sur la situation financière et les comptes annuels. Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.
\n
Les commissaires aux comptes s'assurent que l'égalité a été respectée entre les actionnaires.
\n
Les commissaires aux comptes présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, pour celles des procédures de contrôle interne qui sont relatives à l'élaboration et au traitement de l'information comptable et financière.
" } }, "LEGIARTI000006226255": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-09-09", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006226255", "URL": "article/LEGI/ARTI/00/00/06/22/62/LEGIARTI000006226255.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L235AXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020688595", "@nortexte": "JUSC0904601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-20" }, { "@id": "LEGIARTI000024429310", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424796", "@nortexte": "JUSC1116523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - 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Justifiant de leurs appréciations, les commissaires aux comptes certifient que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la société à la fin de cet exercice.
\n
Lorsqu'une société établit des comptes consolidés, justifiant de leurs appréciations, les commissaires aux comptes certifient que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les entreprises comprises dans la consolidation. Sans préjudice des dispositions du quatrième alinéa de l'article L. 225-236, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des entreprises comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites entreprises.
\n
Ils ont pour mission permanente, à l'exclusion de toute immixtion dans la gestion, de vérifier les valeurs et les documents comptables de la société et de contrôler la conformité de sa comptabilité aux règles en vigueur. Ils vérifient également la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion du conseil d'administration ou du directoire, selon le cas, et dans les documents adressés aux actionnaires sur la situation financière et les comptes annuels. Ils attestent spécialement l'exactitude et la sincérité des informations visées aux trois premiers alinéas de l'article L. 225-102-1.. Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.
\n
Les commissaires aux comptes s'assurent que l'égalité a été respectée entre les actionnaires.
\n
Les commissaires aux comptes présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, pour celles des procédures de contrôle interne qui sont relatives à l'élaboration et au traitement de l'information comptable et financière.
" } }, "LEGIARTI000006226256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-05", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006226256", "URL": "article/LEGI/ARTI/00/00/06/22/62/LEGIARTI000006226256.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L235AXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - 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Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224727", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627518", "@num": "L226-10-1", "#text": "Code de commerce. - art. L226-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229367", "@num": "L233-28", "#text": "Code de commerce. - art. L233-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584294", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161275", "@fin": "2999-01-01", "#text": "Section 5 : Du contrôle des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006226253", "@fin": "2003-08-02", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226254", "@fin": "2005-07-27", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226255", "@fin": "2005-09-09", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226256", "@fin": "2008-07-05", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019121887", "@fin": "2009-05-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627523", "@fin": "2017-07-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181878", "@fin": "2019-09-01", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038610458", "@fin": "2021-01-01", "@num": "L225-235", "@etat": "ABROGE", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, pour celles des procédures de contrôle interne qui sont relatives à l'élaboration et au traitement de l'information comptable et financière.
\n
" } }, "LEGIARTI000006229187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-05-16", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229187", "URL": "article/LEGI/ARTI/00/00/06/22/91/LEGIARTI000006229187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L003AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314859", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000039726141", "@num": "38", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000025833091", "@num": "4-1", "#text": "Décret n°59-1489 du 22 décembre 1959 - art. 4-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851347", "@numtexte": "59-1489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 355-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280936", "@num": "355-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 355-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006341249", "@num": "117", "#text": "Décret n°67-236 du 23 mars 1967 - art. 117 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343948", "@num": "214", "#text": "Décret n°67-236 du 23 mars 1967 - art. 214 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340955", "@num": "92", "#text": "Décret n°67-236 du 23 mars 1967 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006860005", "@num": "2", "#text": "Arrêté du 14 mars 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455537", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006275056", "@num": "11", "#text": "Loi n°86-897 du 1 août 1986 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000029416995", "@num": "10", "#text": "Loi n° 86-912 du 6 août 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000044259410", "@num": "41-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 41-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044259476", "@num": "42-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 42-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260377", "@num": "58", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420398", "@num": "35", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000038589982", "@num": "18-3", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 18-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021185665", "@num": "6", "#text": "Décret n°90-66 du 17 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342173", "@nortexte": "MICT9000015D", "@numtexte": "90-66", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000027385065", "@num": "3-1", "#text": "Décret n°95-110 du 2 février 1995 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006319943", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006426132", "@num": "8", "#text": "Décret n°98-35 du 14 janvier 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "LEGIARTI000019566059", "@num": "7", "#text": "Décret n°99-130 du 24 février 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000026978310", "@num": "9-2", "#text": "Arrêté du 22 mars 1999 - art. 9-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000760375", "@nortexte": "MCCK9900219A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000023181905", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006883681", "@num": "Annexe, article 3", "#text": "Décret n°2000-682 du 19 juillet 2000 - art. Annexe, article 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219085", "@nortexte": "EQUK0000631D", "@numtexte": "2000-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000028796726", "@num": "1", "#text": "Décret n°2001-410 du 10 mai 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000405905", "@nortexte": "ECOI0100190D", "@numtexte": "2001-410", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-10" }, { "@id": "LEGIARTI000006427006", "@num": "11", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006427000", "@num": "6", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000021185643", "@num": "11", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427131", "@num": "6", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427159", "@num": "12", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427146", "@num": "2", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427170", "@num": "21", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427154", "@num": "7", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427247", "@num": "14", "#text": "Décret n°2002-140 du 4 février 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "LEGIARTI000006427239", "@num": "9", "#text": "Décret n°2002-140 du 4 février 2002 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006229948", "@num": "10", "#text": "Décret n°2004-308 du 29 mars 2004 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000799274", "@nortexte": "EQUK0301508D", "@numtexte": "2004-308", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006628457", "@num": "12", "#text": "Loi n°2004-803 du 9 août 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006378700", "@num": "ANNEXE", "#text": "Décret n°2004-1223 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000254207", "@nortexte": "ECOT0451302D", "@numtexte": "2004-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000006378768", "@num": "ANNEXE", "#text": "Décret n°2004-1224 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440660", "@nortexte": "ECOT0451303D", "@numtexte": "2004-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000025625426", "@num": "223-12", "#text": "Arrêté du 12 novembre 2004 - art. 223-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000031566139", "@num": "223-14", "#text": "Arrêté du 12 novembre 2004 - art. 223-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026453097", "@num": "223-17", "#text": "Arrêté du 12 novembre 2004 - art. 223-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025682927", "@num": "234-4", "#text": "Arrêté du 12 novembre 2004 - art. 234-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025686316", "@num": "236-6", "#text": "Arrêté du 12 novembre 2004 - art. 236-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000041605200", "@num": "261-1", "#text": "Arrêté du 12 novembre 2004 - art. 261-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025580859", "@num": "261-2", "#text": "Arrêté du 12 novembre 2004 - art. 261-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036894889", "@num": "321-22", "#text": "Arrêté du 12 novembre 2004 - art. 321-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025914495", "@num": "329-5", "#text": "Arrêté du 12 novembre 2004 - art. 329-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025710873", "@num": "339-5", "#text": "Arrêté du 12 novembre 2004 - art. 339-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895414", "@num": "512-1", "#text": "Arrêté du 12 novembre 2004 - art. 512-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000044087052", "@num": "541-21", "#text": "Arrêté du 12 novembre 2004 - art. 541-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026200010", "@num": "541-30", "#text": "Arrêté du 12 novembre 2004 - art. 541-30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006378896", "@num": "6", "#text": "Décret n°2004-1255 du 24 novembre 2004 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445664", "@nortexte": "ECOT0420061D", "@numtexte": "2004-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-24" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006409882", "@num": "ANNEXE IV", "#text": "Arrêté du 18 avril 2005 - art. ANNEXE IV (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605005", "@nortexte": "PRMX0508204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-18" }, { "@id": "LEGIARTI000043177385", "@num": "6", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000006380997", "@num": "ANNEXE", "#text": "Décret n°2005-1069 du 30 août 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812363", "@nortexte": "INDI0505636D", "@numtexte": "2005-1069", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-30" }, { "@id": "LEGIARTI000037300628", "@num": "44", "#text": "Décret n°2005-1309 du 20 octobre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241445", "@nortexte": "JUSC0520586D", "@numtexte": "2005-1309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-20" }, { "@id": "LEGIARTI000019583738", "@num": "3", "#text": "Décret n°2006-324 du 20 mars 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634926", "@nortexte": "MCCK0600199D", "@numtexte": "2006-324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000006868352", "@num": "15", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006868343", "@num": "6", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006257793", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020034208", "@num": "141", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006259979", "@num": "8", "#text": "Décret n°2007-153 du 5 février 2007 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613365", "@nortexte": "ECOT0620083D", "@numtexte": "2007-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000030399982", "@num": "9", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000028325725", "@num": "68-3", "#text": "Arrêté du 14 mai 2007 - art. 68-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000050411606", "@num": "68-5", "#text": "Arrêté du 14 mai 2007 - art. 68-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000020951195", "@num": "13-4", "#text": "Décret n°2007-1532 du 24 octobre 2007 - art. 13-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000019564391", "@num": "3", "#text": "Décret n°2008-1015\n du 1er octobre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019563918", "@nortexte": "MCCB0805244D", "@numtexte": "2008-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "LEGIARTI000034264367", "@num": "4", "#text": "Arrêté du 9 octobre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019668803", "@nortexte": "DEVE0824278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-09" }, { "@id": "LEGITEXT000020937786", "#text": "Décret n°2009-948\n du 29 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020934565", "@nortexte": "INDI0915084D", "@numtexte": "2009-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-29" }, { "@id": "LEGIARTI000022009235", "@num": "Annexe 2", "#text": "Arrêté du 12 janvier 2010 - art. Annexe 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021673951", "@nortexte": "DEVE0930803A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-12" }, { "@id": "LEGIARTI000039343933", "#text": "Décret n°2010-191\n du 26 février 2010 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878731", "@nortexte": "ECET1001723D", "@numtexte": "2010-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-26" }, { "@id": "LEGIARTI000042389851", "@num": "10", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000031399311", "@num": "23", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146253", "@num": "8", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034264196", "@num": "12", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437307", "@num": "33", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437339", "@num": "36", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437279", "@num": "6", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000045578688", "@num": "25", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000045578624", "@num": "5", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000031834248", "@num": "10", "#text": "Décret n°2010-911 du 3 août 2010 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022664710", "@nortexte": "EATX1016790D", "@numtexte": "2010-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-03" }, { "@id": "LEGIARTI000023088661", "@num": "9", "#text": "Décret n°2010-1379 du 12 novembre 2010 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023038244", "@nortexte": "MCCE1019142D", "@numtexte": "2010-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-12" }, { "@id": "LEGIARTI000037803355", "@num": "9", "#text": "Décret n°2011-52\n du 13 janvier 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023417985", "@nortexte": "MCCB1029857D", "@numtexte": "2011-52", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000023587730", "#text": "Arrêté du 7 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587082", "@nortexte": "MCCK1101197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-07" }, { "@id": "LEGIARTI000023712958", "@num": "2", "#text": "Décret n°2011-268 du 14 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023708332", "@nortexte": "EFIT1105845D", "@numtexte": "2011-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-14" }, { "@id": "LEGIARTI000045971049", "#text": "Décret n°2011-357 du 31 mars 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023797430", "@nortexte": "DEVA1103138D", "@numtexte": "2011-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-31" }, { "@id": "LEGIARTI000024186859", "@num": "1", "#text": "Décret n°2011-666\n du 14 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024185409", "@nortexte": "DEVL1034033D", "@numtexte": "2011-666", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-14" }, { "@id": "LEGIARTI000024468586", "@num": "1", "#text": "Arrêté du 10 août 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024463153", "@nortexte": "EFIT1109964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-10" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652715", "@num": "13", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026502195", "@num": "28", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000026502205", "@num": "8", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000027277563", "@num": "8", "#text": "Décret n°2013-291\n du 5 avril 2013 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027276673", "@nortexte": "MCCB1238758D", "@numtexte": "2013-291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-05" }, { "@id": "LEGIARTI000038250751", "@num": "7", "#text": "Arrêté du 2 mai 2013 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000027669888", "@num": "1", "#text": "Arrêté du 3 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027665529", "@nortexte": "BUDD1317330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-03" }, { "@id": "LEGIARTI000048873472", "@num": "14", "#text": "Décret n°2013-611 du 10 juillet 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692243", "@nortexte": "DEVL1204202D", "@numtexte": "2013-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000027729516", "#text": "Décret n°2013-637\n du 12 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727753", "@nortexte": "EFIT1316700D", "@numtexte": "2013-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGIARTI000028173176", "@num": "2", "#text": "Décret n°2013-999\n du 8 novembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028172775", "@nortexte": "MCCK1318288D", "@numtexte": "2013-999", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-08" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000045971149", "#text": "Décret n°2014-568 du 30 mai 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029035912", "@nortexte": "DEVA1324906D", "@numtexte": "2014-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-30" }, { "@id": "LEGIARTI000029191837", "@num": "11", "#text": "DÉCRET n°2014-764 du 3 juillet 2014 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029190216", "@nortexte": "DEVR1327315D", "@numtexte": "2014-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-03" }, { "@id": "LEGIARTI000038589710", "@num": "31-1", "#text": "ORDONNANCE n° 2014-948 du 20 août 2014 - art. 31-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "LEGIARTI000048911428", "@num": "Annexe 5", "#text": "ARRÊTÉ du 4 septembre 2014 - art. Annexe 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029460644", "@nortexte": "DEVR1414899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000048830355", "@num": "Annexe II", "#text": "ARRÊTÉ du 24 novembre 2014 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799227", "@nortexte": "DEVR1412294A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000030103836", "#text": "DÉCRET n°2015-28 du 15 janvier 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030103522", "@nortexte": "ETLL1430341D", "@numtexte": "2015-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-15" }, { "@id": "LEGIARTI000030134148", "@num": "5", "#text": "ARRÊTÉ du 11 janvier 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030132998", "@nortexte": "DEVR1428513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-11" }, { "@id": "LEGIARTI000038589274", "@num": "191", "#text": "LOI n° 2015-990 du 6 août 2015 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000030982318", "@num": "13", "#text": "LOI n°2015-990 du 6 août 2015 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000031561587", "@num": "6", "#text": "ORDONNANCE n° 2015-1576 du 3 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031560621", "@nortexte": "FCPT1519260R", "@numtexte": "2015-1576", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000039262681", "@num": "2", "#text": "DÉCRET n°2015-1586 du 4 décembre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031566970", "@nortexte": "FCPA1528253D", "@numtexte": "2015-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-04" }, { "@id": "LEGIARTI000032005754", "@num": "2", "#text": "Ordonnance n°2016-130 du 10 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032004378", "@nortexte": "DEVR1531675R", "@numtexte": "2016-130", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032596623", "@num": "4", "#text": "Décret n°2016-691 du 28 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032592588", "@nortexte": "DEVR1527456D", "@numtexte": "2016-691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-28" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGIARTI000038336627", "@num": "1", "#text": "Arrêté du 4 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011592", "@nortexte": "FCPT1620703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-04" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033288742", "@num": "3", "#text": "Décret n°2016-1422 du 21 octobre 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033284298", "@nortexte": "MCCE1620586D", "@numtexte": "2016-1422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-21" }, { "@id": "LEGIARTI000033387045", "@num": "4", "#text": "Arrêté du 3 novembre 2016 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033385467", "@nortexte": "DEVR1626513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-03" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181958", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181888", "@num": "11", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048188693", "@num": "2", "#text": "Arrêté du 13 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585226", "@nortexte": "DEVR1636693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000049688699", "@num": "4", "#text": "Arrêté du 13 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585076", "@nortexte": "DEVR1636688A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000033666826", "@num": "1", "#text": "Décret n°2016-1794 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033664873", "@nortexte": "ECFT1622610D", "@numtexte": "2016-1794", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033961303", "@num": "2", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000033961309", "@num": "7", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034261146", "@num": "1", "#text": "Arrêté du 16 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258599", "@nortexte": "DEVR1707993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-16" }, { "@id": "LEGIARTI000034261044", "@num": "1", "#text": "Décret n°2017-373 du 21 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258840", "@nortexte": "MCCE1633130D", "@numtexte": "2017-373", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-21" }, { "@id": "LEGIARTI000041716474", "@num": "29", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000041716419", "@num": "5", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000034424952", "@num": "11", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424962", "@num": "20", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424944", "@num": "7", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034753107", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2017 - art. Annexe 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034600911", "@nortexte": "DEVR1708312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000034804702", "@num": "2", "#text": "Arrêté du 9 mai 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034631398", "@nortexte": "DEVR1712866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034734947", "@num": "1", "#text": "Décret n°2017-1040 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034678956", "@nortexte": "LHAL1708199D", "@numtexte": "2017-1040", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036820617", "@num": "5", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000036820619", "@num": "6", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGIARTI000038484374", "@num": "2", "#text": "Arrêté du 25 février 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038169004", "@nortexte": "INTC1905245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046388745", "#text": "Décret n°2019-832 du 6 août 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038895354", "@nortexte": "TREA1915864D", "@numtexte": "2019-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-06" }, { "@id": "LEGIARTI000039141554", "@num": "2", "#text": "Arrêté du 3 septembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138144", "@nortexte": "TRER1921331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039461327", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039769935", "@num": "11", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000039769956", "@num": "21", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000048927406", "@num": "1", "#text": "Arrêté du 31 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727569", "@nortexte": "ECOT1937237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041431269", "@num": "14", "#text": "Décret n°2019-1585 du 30 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039726866", "@nortexte": "ECOA1930017D", "@numtexte": "2019-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041432660", "@num": "11", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048136266", "@num": "14", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048143918", "@num": "14", "#text": "Décret n°2019-1589 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727308", "@nortexte": "ECOA1930036D", "@numtexte": "2019-1589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000041756776", "@num": "3", "#text": "Arrêté du 6 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041755685", "@nortexte": "TRER2007203A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-06" }, { "@id": "LEGIARTI000045650464", "@num": "1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023807", "@num": "2", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023818", "@num": "3-1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169357", "@num": "3-10", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169350", "@num": "3-11", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169343", "@num": "3-12", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169334", "@num": "3-14", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023830", "@num": "3-3", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488063", "@num": "3-7", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042239219", "@num": "3-8", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000041796006", "#text": "Arrêté du 9 avril 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041793957", "@nortexte": "TRER1910964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-09" }, { "@id": "LEGIARTI000041804885", "@num": "3", "#text": "Décret n°2020-433 du 16 avril 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041804376", "@nortexte": "ECOI2009555D", "@numtexte": "2020-433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041804889", "@num": "5", "#text": "Décret n°2020-433 du 16 avril 2020 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000041804376", "@nortexte": "ECOI2009555D", "@numtexte": "2020-433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041871296", "@num": "7", "#text": "Décret n°2020-552 du 12 mai 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041869976", "@nortexte": "ECOI2011222D", "@numtexte": "2020-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-12" }, { "@id": "LEGIARTI000042071879", "@num": "1", "#text": "Décret n°2020-830 du 1er juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042071021", "@nortexte": "TRER2014997D", "@numtexte": "2020-830", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-01" }, { "@id": "LEGIARTI000042121843", "@num": "2", "#text": "Décret n°2020-873 du 16 juillet 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042121268", "@nortexte": "ECOI2017676D", "@numtexte": "2020-873", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-16" }, { "@id": "LEGIARTI000042239179", "@num": "3", "#text": "Décret n°2020-1048 du 14 août 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042237969", "@nortexte": "ECOI2020214D", "@numtexte": "2020-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000042239250", "@num": "2", "#text": "Décret n°2020-1053 du 14 août 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042238145", "@nortexte": "MOMS2021532D", "@numtexte": "2020-1053", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000042487291", "@num": "1", "#text": "Décret n°2020-1328 du 2 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042486721", "@nortexte": "ECOI2026329D", "@numtexte": "2020-1328", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-02" }, { "@id": "LEGIARTI000042500975", "@num": "17", "#text": "Décret n°2020-1349 du 4 novembre 2020 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500096", "@nortexte": "ECOB1930945D", "@numtexte": "2020-1349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-04" }, { "@id": "LEGIARTI000045899511", "@num": "11", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000045900202", "@num": "21", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000050083429", "@num": "6", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000042649495", "@num": "3", "#text": "Décret n°2020-1552 du 9 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042636799", "@nortexte": "MICE2028635D", "@numtexte": "2020-1552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-09" }, { "@id": "LEGIARTI000042703522", "@num": "1", "#text": "Décret n°2020-1620 du 19 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042702165", "@nortexte": "ECOI2032737D", "@numtexte": "2020-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-19" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042843334", "@num": "1", "#text": "Décret n°2020-1766 du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838319", "@nortexte": "ECOI2030996D", "@numtexte": "2020-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000043053297", "@num": "20", "#text": "Arrêté du 6 janvier 2021 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042992976", "@nortexte": "ECOT2100415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-06" }, { "@id": "LEGIARTI000043072082", "@num": "7", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043247411", "@num": "19", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247381", "@num": "2", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247417", "@num": "22", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247383", "@num": "3", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000044209680", "@num": "1", "#text": "Décret n°2021-310 du 24 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043285825", "@nortexte": "ECOI2107724D", "@numtexte": "2021-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-24" }, { "@id": "LEGIARTI000043402315", "@num": "1", "#text": "Décret n°2021-474 du 20 avril 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043401315", "@nortexte": "TRER2108353D", "@numtexte": "2021-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-20" }, { "@id": "LEGIARTI000044209455", "@num": "1", "#text": "Décret n°2021-624 du 20 mai 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518573", "@nortexte": "ECOI2114303D", "@numtexte": "2021-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044963422", "@num": "12", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043689507", "@num": "21", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963413", "@num": "22", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963460", "@num": "4", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043765117", "@num": "2", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000043831114", "@num": "1", "#text": "Décret n°2021-960 du 20 juillet 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043814042", "@nortexte": "ECOI2119426D", "@numtexte": "2021-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000043948679", "@num": "2", "#text": "Décret n°2021-1094 du 19 août 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043947198", "@nortexte": "SSAS2123198D", "@numtexte": "2021-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-19" }, { "@id": "LEGIARTI000044083925", "#text": "Arrêté du 16 septembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044082757", "@nortexte": "ECOT2125496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-16" }, { "@id": "LEGIARTI000044138571", "@num": "4", "#text": "Décret n°2021-1273 du 30 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044137761", "@nortexte": "TRER2100491D", "@numtexte": "2021-1273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-30" }, { "@id": "LEGIARTI000044165839", "@num": "9", "#text": "Arrêté du 24 septembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044162988", "@nortexte": "INTD2119693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-24" }, { "@id": "LEGIARTI000044167214", "@num": "5", "#text": "Arrêté du 28 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044162840", "@nortexte": "TRER2128327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000048908669", "@num": "ANNEXE 3", "#text": "Arrêté du 6 octobre 2021 - art. ANNEXE 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173060", "@nortexte": "TRER2122650A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-06" }, { "@id": "LEGIARTI000044288239", "@num": "1", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288399", "@num": "1", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044332519", "@num": "2", "#text": "Décret n°2021-1488 du 16 novembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044332057", "@nortexte": "ECOI2131280D", "@numtexte": "2021-1488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-16" }, { "@id": "LEGIARTI000044452417", "@num": "2", "#text": "Décret n°2021-1582 du 7 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044446977", "@nortexte": "ECOI2133650D", "@numtexte": "2021-1582", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044507794", "@num": "1", "#text": "Décret n°2021-1664 du 16 décembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505677", "@nortexte": "ECOI2130311D", "@numtexte": "2021-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044508331", "@num": "17", "#text": "Décret n°2021-1675 du 16 décembre 2021 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044506558", "@nortexte": "LOGL2027641D", "@numtexte": "2021-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044951870", "@num": "12", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951920", "@num": "19", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951864", "@num": "9", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957413", "@num": "13", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957357", "@num": "3", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957361", "@num": "5", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045548403", "@num": "1", "#text": "Décret n°2022-3 du 4 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044833602", "@nortexte": "ECOI2137980D", "@numtexte": "2022-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-04" }, { "@id": "LEGIARTI000045739490", "@num": "1", "#text": "Décret n°2022-111 du 2 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045113785", "@nortexte": "ECOI2201149D", "@numtexte": "2022-111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-02" }, { "@id": "LEGIARTI000045195219", "#text": "Décret n°2022-206 du 18 février 2022 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045195214", "@num": "2", "#text": "Décret n°2022-206 du 18 février 2022 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045739505", "@num": "1", "#text": "Décret n°2022-221 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197797", "@nortexte": "ECOI2202568D", "@numtexte": "2022-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045202587", "@num": "1", "#text": "Décret n°2022-222 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197838", "@nortexte": "ECOI2202871D", "@numtexte": "2022-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045247873", "@num": "11", "#text": "Décret n°2022-256 du 25 février 2022 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000045245101", "@nortexte": "MICK2136733D", "@numtexte": "2022-256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045343138", "@num": "1", "#text": "Décret n°2022-349 du 12 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045340677", "@nortexte": "ECOI2204754D", "@numtexte": "2022-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-12" }, { "@id": "LEGIARTI000045817743", "@num": "1", "#text": "Arrêté du 7 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358485", "@nortexte": "ECOI2206657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-07" }, { "@id": "LEGIARTI000045513161", "@num": "1", "#text": "Décret n°2022-485 du 5 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000047067426", "@num": "15", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067417", "@num": "2", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067388", "@num": "15", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067379", "@num": "2", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067346", "@num": "15", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067338", "@num": "2", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000045700100", "@num": "1", "#text": "Décret n°2022-747 du 28 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045697223", "@nortexte": "SPOV2207870D", "@numtexte": "2022-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000049663670", "@num": "2", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046017537", "@num": "6", "#text": "Délibération n°2022/CA/12 du 30 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000046014410", "@nortexte": "MICK2219652X", "@numtexte": "2022/CA/12", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-06-30" }, { "@id": "LEGIARTI000047103987", "#text": "Décret n°2022-1182 du 25 août 2022 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103991", "@num": "2", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103993", "@num": "3", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000049922362", "#text": "Arrêté du 28 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711758", "@nortexte": "ENER2234179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-28" }, { "@id": "LEGIARTI000046739454", "@num": "15", "#text": "Délibération du 8 décembre 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046738206", "@nortexte": "MICA2235406X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000047228507", "@num": "1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987747", "@num": "7-1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047520055", "@num": "2", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047520059", "@num": "7", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047705858", "@num": "1", "#text": "Arrêté du 16 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047704346", "@nortexte": "MICE2315074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047987701", "@num": "1", "#text": "Décret n°2023-811 du 21 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047986673", "@nortexte": "MICE2314999D", "@numtexte": "2023-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048444433", "@num": "5", "#text": "Décret n°2023-1068 du 20 novembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048443593", "@nortexte": "TRET2309952D", "@numtexte": "2023-1068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-20" }, { "@id": "LEGIARTI000048711273", "@num": "4", "#text": "Décret n°2023-1293 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706234", "@nortexte": "ECOT2323089D", "@numtexte": "2023-1293", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048964129", "#text": "Arrêté du 5 janvier 2024 - art. 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D214-80-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006640970", "@num": "D421-8", "#text": "Code monétaire et financier - art. D421-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006641217", "@num": "D441-2", "#text": "Code monétaire et financier - art. D441-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764299", "@num": "L214-24-23", "#text": "Code monétaire et financier - art. L214-24-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639365", "@num": "L214-5", "#text": "Code monétaire et financier - art. L214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652353", "@num": "L421-7", "#text": "Code monétaire et financier - art. L421-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611518", "@num": "L421-7-3", "#text": "Code monétaire et financier - art. L421-7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611391", "@num": "L433-4", "#text": "Code monétaire et financier - art. L433-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043746762", "@num": "L513-23", "#text": "Code monétaire et financier - art. L513-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981208", "@num": "L515-13", "#text": "Code monétaire et financier - art. L515-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762004", "@num": "L515-30", "#text": "Code monétaire et financier - art. L515-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035410360", "@num": "L522-10-1", "#text": "Code monétaire et financier - art. L522-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027853815", "@num": "L526-13", "#text": "Code monétaire et financier - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643872", "@num": "L526-32", "#text": "Code monétaire et financier - art. L526-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563936", "@num": "L531-2", "#text": "Code monétaire et financier - art. L531-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370390", "@num": "L54-10-3", "#text": "Code monétaire et financier - art. L54-10-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578118", "@num": "L561-33", "#text": "Code monétaire et financier - art. L561-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512785", "@num": "L561-4-1", "#text": "Code monétaire et financier - art. L561-4-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438051", "@num": "L612-26", "#text": "Code monétaire et financier - art. L612-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020874231", "@num": "L613-10", "#text": "Code monétaire et financier - art. 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R151-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025843663", "@num": "R153-1", "#text": "Code monétaire et financier - art. R153-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025843677", "@num": "R153-3", "#text": "Code monétaire et financier - art. R153-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037678709", "@num": "R153-5-2", "#text": "Code monétaire et financier - art. R153-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037678742", "@num": "R153-6", "#text": "Code monétaire et financier - art. 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R621-43-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019294077", "@num": "L529-2", "#text": "Code rural - art. L529-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019294073", "@num": "L529-3", "#text": "Code rural - art. L529-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161293", "@fin": "2999-01-01", "#text": "Section 1 : Définitions", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006229187", "@fin": "2001-05-16", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229188", "@fin": "2001-12-12", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229189", "@fin": "2005-07-27", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229190", "@fin": "2015-12-05", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031564650", "@fin": "2999-01-01", "@num": "L233-3", "@etat": "VIGUEUR", "@debut": "2015-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Une société est considérée, pour l'application des sections 2 et 4 du présent chapitre, comme en contrôlant une autre :
\n
1° Lorsqu'elle détient directement ou indirectement une fraction du capital lui conférant la majorité des droits de vote dans les assemblées générales de cette société ;
\n
2° Lorsqu'elle dispose seule de la majorité des droits de vote dans cette société en vertu d'un accord conclu avec d'autres associés ou actionnaires et qui n'est pas contraire à l'intérêt de la société ;
\n
3° Lorsqu'elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les assemblées générales de cette société.
\n
II. - Elle est présumée exercer ce contrôle lorsqu'elle dispose directement ou indirectement, d'une fraction des droits de vote supérieure à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
" } }, "LEGIARTI000006229188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-12", "DATE_DEBUT": "2001-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006229188", "URL": "article/LEGI/ARTI/00/00/06/22/91/LEGIARTI000006229188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L003AXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314859", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000039726141", "@num": "38", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000025833091", "@num": "4-1", "#text": "Décret n°59-1489 du 22 décembre 1959 - art. 4-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851347", "@numtexte": "59-1489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 355-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280936", "@num": "355-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 355-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006341249", "@num": "117", "#text": "Décret n°67-236 du 23 mars 1967 - art. 117 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343948", "@num": "214", "#text": "Décret n°67-236 du 23 mars 1967 - art. 214 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340955", "@num": "92", "#text": "Décret n°67-236 du 23 mars 1967 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006860005", "@num": "2", "#text": "Arrêté du 14 mars 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455537", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006275056", "@num": "11", "#text": "Loi n°86-897 du 1 août 1986 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000029416995", "@num": "10", "#text": "Loi n° 86-912 du 6 août 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000044259410", "@num": "41-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 41-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044259476", "@num": "42-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 42-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260377", "@num": "58", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420398", "@num": "35", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000038589982", "@num": "18-3", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 18-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021185665", "@num": "6", "#text": "Décret n°90-66 du 17 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342173", "@nortexte": "MICT9000015D", "@numtexte": "90-66", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000027385065", "@num": "3-1", "#text": "Décret n°95-110 du 2 février 1995 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006319943", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006426132", "@num": "8", "#text": "Décret n°98-35 du 14 janvier 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "LEGIARTI000019566059", "@num": "7", "#text": "Décret n°99-130 du 24 février 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000026978310", "@num": "9-2", "#text": "Arrêté du 22 mars 1999 - art. 9-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000760375", "@nortexte": "MCCK9900219A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000023181905", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006883681", "@num": "Annexe, article 3", "#text": "Décret n°2000-682 du 19 juillet 2000 - art. Annexe, article 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219085", "@nortexte": "EQUK0000631D", "@numtexte": "2000-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000028796726", "@num": "1", "#text": "Décret n°2001-410 du 10 mai 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000405905", "@nortexte": "ECOI0100190D", "@numtexte": "2001-410", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-10" }, { "@id": "LEGIARTI000006516882", "@num": "120", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 120 () JORF 16 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGIARTI000006427006", "@num": "11", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006427000", "@num": "6", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000021185643", "@num": "11", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427131", "@num": "6", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427159", "@num": "12", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427146", "@num": "2", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427170", "@num": "21", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427154", "@num": "7", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427247", "@num": "14", "#text": "Décret n°2002-140 du 4 février 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "LEGIARTI000006427239", "@num": "9", "#text": "Décret n°2002-140 du 4 février 2002 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006229948", "@num": "10", "#text": "Décret n°2004-308 du 29 mars 2004 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000799274", "@nortexte": "EQUK0301508D", "@numtexte": "2004-308", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006628457", "@num": "12", "#text": "Loi n°2004-803 du 9 août 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006378700", "@num": "ANNEXE", "#text": "Décret n°2004-1223 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000254207", "@nortexte": "ECOT0451302D", "@numtexte": "2004-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000006378768", "@num": "ANNEXE", "#text": "Décret n°2004-1224 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440660", "@nortexte": "ECOT0451303D", "@numtexte": "2004-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000025625426", "@num": "223-12", "#text": "Arrêté du 12 novembre 2004 - art. 223-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000031566139", "@num": "223-14", "#text": "Arrêté du 12 novembre 2004 - art. 223-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026453097", "@num": "223-17", "#text": "Arrêté du 12 novembre 2004 - art. 223-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025682927", "@num": "234-4", "#text": "Arrêté du 12 novembre 2004 - art. 234-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025686316", "@num": "236-6", "#text": "Arrêté du 12 novembre 2004 - art. 236-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000041605200", "@num": "261-1", "#text": "Arrêté du 12 novembre 2004 - art. 261-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025580859", "@num": "261-2", "#text": "Arrêté du 12 novembre 2004 - art. 261-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036894889", "@num": "321-22", "#text": "Arrêté du 12 novembre 2004 - art. 321-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025914495", "@num": "329-5", "#text": "Arrêté du 12 novembre 2004 - art. 329-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025710873", "@num": "339-5", "#text": "Arrêté du 12 novembre 2004 - art. 339-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895414", "@num": "512-1", "#text": "Arrêté du 12 novembre 2004 - art. 512-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000044087052", "@num": "541-21", "#text": "Arrêté du 12 novembre 2004 - art. 541-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026200010", "@num": "541-30", "#text": "Arrêté du 12 novembre 2004 - art. 541-30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006378896", "@num": "6", "#text": "Décret n°2004-1255 du 24 novembre 2004 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445664", "@nortexte": "ECOT0420061D", "@numtexte": "2004-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-24" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006409882", "@num": "ANNEXE IV", "#text": "Arrêté du 18 avril 2005 - art. ANNEXE IV (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605005", "@nortexte": "PRMX0508204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-18" }, { "@id": "LEGIARTI000043177385", "@num": "6", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000006380997", "@num": "ANNEXE", "#text": "Décret n°2005-1069 du 30 août 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812363", "@nortexte": "INDI0505636D", "@numtexte": "2005-1069", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-30" }, { "@id": "LEGIARTI000037300628", "@num": "44", "#text": "Décret n°2005-1309 du 20 octobre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241445", "@nortexte": "JUSC0520586D", "@numtexte": "2005-1309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-20" }, { "@id": "LEGIARTI000019583738", "@num": "3", "#text": "Décret n°2006-324 du 20 mars 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634926", "@nortexte": "MCCK0600199D", "@numtexte": "2006-324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000006868352", "@num": "15", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006868343", "@num": "6", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006257793", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020034208", "@num": "141", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006259979", "@num": "8", "#text": "Décret n°2007-153 du 5 février 2007 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613365", "@nortexte": "ECOT0620083D", "@numtexte": "2007-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000030399982", "@num": "9", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000028325725", "@num": "68-3", "#text": "Arrêté du 14 mai 2007 - art. 68-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000050411606", "@num": "68-5", "#text": "Arrêté du 14 mai 2007 - art. 68-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000020951195", "@num": "13-4", "#text": "Décret n°2007-1532 du 24 octobre 2007 - art. 13-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000019564391", "@num": "3", "#text": "Décret n°2008-1015\n du 1er octobre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019563918", "@nortexte": "MCCB0805244D", "@numtexte": "2008-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "LEGIARTI000034264367", "@num": "4", "#text": "Arrêté du 9 octobre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019668803", "@nortexte": "DEVE0824278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-09" }, { "@id": "LEGITEXT000020937786", "#text": "Décret n°2009-948\n du 29 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020934565", "@nortexte": "INDI0915084D", "@numtexte": "2009-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-29" }, { "@id": "LEGIARTI000022009235", "@num": "Annexe 2", "#text": "Arrêté du 12 janvier 2010 - art. Annexe 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021673951", "@nortexte": "DEVE0930803A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-12" }, { "@id": "LEGIARTI000039343933", "#text": "Décret n°2010-191\n du 26 février 2010 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878731", "@nortexte": "ECET1001723D", "@numtexte": "2010-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-26" }, { "@id": "LEGIARTI000042389851", "@num": "10", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000031399311", "@num": "23", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146253", "@num": "8", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034264196", "@num": "12", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437307", "@num": "33", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437339", "@num": "36", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437279", "@num": "6", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000045578688", "@num": "25", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000045578624", "@num": "5", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000031834248", "@num": "10", "#text": "Décret n°2010-911 du 3 août 2010 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022664710", "@nortexte": "EATX1016790D", "@numtexte": "2010-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-03" }, { "@id": "LEGIARTI000023088661", "@num": "9", "#text": "Décret n°2010-1379 du 12 novembre 2010 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023038244", "@nortexte": "MCCE1019142D", "@numtexte": "2010-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-12" }, { "@id": "LEGIARTI000037803355", "@num": "9", "#text": "Décret n°2011-52\n du 13 janvier 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023417985", "@nortexte": "MCCB1029857D", "@numtexte": "2011-52", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000023587730", "#text": "Arrêté du 7 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587082", "@nortexte": "MCCK1101197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-07" }, { "@id": "LEGIARTI000023712958", "@num": "2", "#text": "Décret n°2011-268 du 14 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023708332", "@nortexte": "EFIT1105845D", "@numtexte": "2011-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-14" }, { "@id": "LEGIARTI000045971049", "#text": "Décret n°2011-357 du 31 mars 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023797430", "@nortexte": "DEVA1103138D", "@numtexte": "2011-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-31" }, { "@id": "LEGIARTI000024186859", "@num": "1", "#text": "Décret n°2011-666\n du 14 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024185409", "@nortexte": "DEVL1034033D", "@numtexte": "2011-666", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-14" }, { "@id": "LEGIARTI000024468586", "@num": "1", "#text": "Arrêté du 10 août 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024463153", "@nortexte": "EFIT1109964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-10" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652715", "@num": "13", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026502195", "@num": "28", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000026502205", "@num": "8", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000027277563", "@num": "8", "#text": "Décret n°2013-291\n du 5 avril 2013 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027276673", "@nortexte": "MCCB1238758D", "@numtexte": "2013-291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-05" }, { "@id": "LEGIARTI000038250751", "@num": "7", "#text": "Arrêté du 2 mai 2013 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000027669888", "@num": "1", "#text": "Arrêté du 3 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027665529", "@nortexte": "BUDD1317330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-03" }, { "@id": "LEGIARTI000048873472", "@num": "14", "#text": "Décret n°2013-611 du 10 juillet 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692243", "@nortexte": "DEVL1204202D", "@numtexte": "2013-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000027729516", "#text": "Décret n°2013-637\n du 12 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727753", "@nortexte": "EFIT1316700D", "@numtexte": "2013-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGIARTI000028173176", "@num": "2", "#text": "Décret n°2013-999\n du 8 novembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028172775", "@nortexte": "MCCK1318288D", "@numtexte": "2013-999", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-08" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000045971149", "#text": "Décret n°2014-568 du 30 mai 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029035912", "@nortexte": "DEVA1324906D", "@numtexte": "2014-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-30" }, { "@id": "LEGIARTI000029191837", "@num": "11", "#text": "DÉCRET n°2014-764 du 3 juillet 2014 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029190216", "@nortexte": "DEVR1327315D", "@numtexte": "2014-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-03" }, { "@id": "LEGIARTI000038589710", "@num": "31-1", "#text": "ORDONNANCE n° 2014-948 du 20 août 2014 - art. 31-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "LEGIARTI000048911428", "@num": "Annexe 5", "#text": "ARRÊTÉ du 4 septembre 2014 - art. Annexe 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029460644", "@nortexte": "DEVR1414899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000048830355", "@num": "Annexe II", "#text": "ARRÊTÉ du 24 novembre 2014 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799227", "@nortexte": "DEVR1412294A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000030103836", "#text": "DÉCRET n°2015-28 du 15 janvier 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030103522", "@nortexte": "ETLL1430341D", "@numtexte": "2015-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-15" }, { "@id": "LEGIARTI000030134148", "@num": "5", "#text": "ARRÊTÉ du 11 janvier 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030132998", "@nortexte": "DEVR1428513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-11" }, { "@id": "LEGIARTI000038589274", "@num": "191", "#text": "LOI n° 2015-990 du 6 août 2015 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000030982318", "@num": "13", "#text": "LOI n°2015-990 du 6 août 2015 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000031561587", "@num": "6", "#text": "ORDONNANCE n° 2015-1576 du 3 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031560621", "@nortexte": "FCPT1519260R", "@numtexte": "2015-1576", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000039262681", "@num": "2", "#text": "DÉCRET n°2015-1586 du 4 décembre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031566970", "@nortexte": "FCPA1528253D", "@numtexte": "2015-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-04" }, { "@id": "LEGIARTI000032005754", "@num": "2", "#text": "Ordonnance n°2016-130 du 10 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032004378", "@nortexte": "DEVR1531675R", "@numtexte": "2016-130", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032596623", "@num": "4", "#text": "Décret n°2016-691 du 28 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032592588", "@nortexte": "DEVR1527456D", "@numtexte": "2016-691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-28" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGIARTI000038336627", "@num": "1", "#text": "Arrêté du 4 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011592", "@nortexte": "FCPT1620703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-04" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033288742", "@num": "3", "#text": "Décret n°2016-1422 du 21 octobre 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033284298", "@nortexte": "MCCE1620586D", "@numtexte": "2016-1422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-21" }, { "@id": "LEGIARTI000033387045", "@num": "4", "#text": "Arrêté du 3 novembre 2016 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033385467", "@nortexte": "DEVR1626513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-03" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181958", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181888", "@num": "11", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048188693", "@num": "2", "#text": "Arrêté du 13 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585226", "@nortexte": "DEVR1636693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000049688699", "@num": "4", "#text": "Arrêté du 13 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585076", "@nortexte": "DEVR1636688A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000033666826", "@num": "1", "#text": "Décret n°2016-1794 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033664873", "@nortexte": "ECFT1622610D", "@numtexte": "2016-1794", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033961303", "@num": "2", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000033961309", "@num": "7", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034261146", "@num": "1", "#text": "Arrêté du 16 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258599", "@nortexte": "DEVR1707993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-16" }, { "@id": "LEGIARTI000034261044", "@num": "1", "#text": "Décret n°2017-373 du 21 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258840", "@nortexte": "MCCE1633130D", "@numtexte": "2017-373", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-21" }, { "@id": "LEGIARTI000041716474", "@num": "29", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000041716419", "@num": "5", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000034424952", "@num": "11", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424962", "@num": "20", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424944", "@num": "7", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034753107", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2017 - art. Annexe 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034600911", "@nortexte": "DEVR1708312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000034804702", "@num": "2", "#text": "Arrêté du 9 mai 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034631398", "@nortexte": "DEVR1712866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034734947", "@num": "1", "#text": "Décret n°2017-1040 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034678956", "@nortexte": "LHAL1708199D", "@numtexte": "2017-1040", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036820617", "@num": "5", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000036820619", "@num": "6", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGIARTI000038484374", "@num": "2", "#text": "Arrêté du 25 février 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038169004", "@nortexte": "INTC1905245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046388745", "#text": "Décret n°2019-832 du 6 août 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038895354", "@nortexte": "TREA1915864D", "@numtexte": "2019-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-06" }, { "@id": "LEGIARTI000039141554", "@num": "2", "#text": "Arrêté du 3 septembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138144", "@nortexte": "TRER1921331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039461327", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039769935", "@num": "11", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000039769956", "@num": "21", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000048927406", "@num": "1", "#text": "Arrêté du 31 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727569", "@nortexte": "ECOT1937237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041431269", "@num": "14", "#text": "Décret n°2019-1585 du 30 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039726866", "@nortexte": "ECOA1930017D", "@numtexte": "2019-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041432660", "@num": "11", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048136266", "@num": "14", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048143918", "@num": "14", "#text": "Décret n°2019-1589 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727308", "@nortexte": "ECOA1930036D", "@numtexte": "2019-1589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000042649495", "@num": "3", "#text": "Décret n°2020-1552 du 9 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042636799", "@nortexte": "MICE2028635D", "@numtexte": "2020-1552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-09" }, { "@id": "LEGIARTI000042703522", "@num": "1", "#text": "Décret n°2020-1620 du 19 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042702165", "@nortexte": "ECOI2032737D", "@numtexte": "2020-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-19" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042843334", "@num": "1", "#text": "Décret n°2020-1766 du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838319", "@nortexte": "ECOI2030996D", "@numtexte": "2020-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000043053297", "@num": "20", "#text": "Arrêté du 6 janvier 2021 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042992976", "@nortexte": "ECOT2100415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-06" }, { "@id": "LEGIARTI000043072082", "@num": "7", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043247411", "@num": "19", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247381", "@num": "2", "#text": "Décret n°2021-273 du 11 mars 2021 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043401315", "@nortexte": "TRER2108353D", "@numtexte": "2021-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-20" }, { "@id": "LEGIARTI000044209455", "@num": "1", "#text": "Décret n°2021-624 du 20 mai 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518573", "@nortexte": "ECOI2114303D", "@numtexte": "2021-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044963422", "@num": "12", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043689507", "@num": "21", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963413", "@num": "22", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963460", "@num": "4", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043765117", "@num": "2", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000043831114", "@num": "1", "#text": "Décret n°2021-960 du 20 juillet 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043814042", "@nortexte": "ECOI2119426D", "@numtexte": "2021-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000043948679", "@num": "2", "#text": "Décret n°2021-1094 du 19 août 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043947198", "@nortexte": "SSAS2123198D", "@numtexte": "2021-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-19" }, { "@id": "LEGIARTI000044083925", "#text": "Arrêté du 16 septembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044082757", "@nortexte": "ECOT2125496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-16" }, { "@id": "LEGIARTI000044138571", "@num": "4", "#text": "Décret n°2021-1273 du 30 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044137761", "@nortexte": "TRER2100491D", "@numtexte": "2021-1273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-30" }, { "@id": "LEGIARTI000044165839", "@num": "9", "#text": "Arrêté du 24 septembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044162988", "@nortexte": "INTD2119693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-24" }, { "@id": "LEGIARTI000044167214", "@num": "5", "#text": "Arrêté du 28 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044162840", "@nortexte": "TRER2128327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000048908669", "@num": "ANNEXE 3", "#text": "Arrêté du 6 octobre 2021 - art. ANNEXE 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173060", "@nortexte": "TRER2122650A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-06" }, { "@id": "LEGIARTI000044288239", "@num": "1", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288399", "@num": "1", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044332519", "@num": "2", "#text": "Décret n°2021-1488 du 16 novembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044332057", "@nortexte": "ECOI2131280D", "@numtexte": "2021-1488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-16" }, { "@id": "LEGIARTI000044452417", "@num": "2", "#text": "Décret n°2021-1582 du 7 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044446977", "@nortexte": "ECOI2133650D", "@numtexte": "2021-1582", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044507794", "@num": "1", "#text": "Décret n°2021-1664 du 16 décembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505677", "@nortexte": "ECOI2130311D", "@numtexte": "2021-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044508331", "@num": "17", "#text": "Décret n°2021-1675 du 16 décembre 2021 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044506558", "@nortexte": "LOGL2027641D", "@numtexte": "2021-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044951870", "@num": "12", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951920", "@num": "19", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951864", "@num": "9", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957413", "@num": "13", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957357", "@num": "3", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957361", "@num": "5", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045548403", "@num": "1", "#text": "Décret n°2022-3 du 4 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044833602", "@nortexte": "ECOI2137980D", "@numtexte": "2022-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-04" }, { "@id": "LEGIARTI000045739490", "@num": "1", "#text": "Décret n°2022-111 du 2 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045113785", "@nortexte": "ECOI2201149D", "@numtexte": "2022-111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-02" }, { "@id": "LEGIARTI000045195219", "#text": "Décret n°2022-206 du 18 février 2022 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045195214", "@num": "2", "#text": "Décret n°2022-206 du 18 février 2022 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045739505", "@num": "1", "#text": "Décret n°2022-221 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197797", "@nortexte": "ECOI2202568D", "@numtexte": "2022-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045202587", "@num": "1", "#text": "Décret n°2022-222 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197838", "@nortexte": "ECOI2202871D", "@numtexte": "2022-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045247873", "@num": "11", "#text": "Décret n°2022-256 du 25 février 2022 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000045245101", "@nortexte": "MICK2136733D", "@numtexte": "2022-256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045343138", "@num": "1", "#text": "Décret n°2022-349 du 12 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045340677", "@nortexte": "ECOI2204754D", "@numtexte": "2022-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-12" }, { "@id": "LEGIARTI000045817743", "@num": "1", "#text": "Arrêté du 7 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358485", "@nortexte": "ECOI2206657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-07" }, { "@id": "LEGIARTI000045513161", "@num": "1", "#text": "Décret n°2022-485 du 5 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000047067426", "@num": "15", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067417", "@num": "2", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067388", "@num": "15", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067379", "@num": "2", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067346", "@num": "15", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067338", "@num": "2", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000045700100", "@num": "1", "#text": "Décret n°2022-747 du 28 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045697223", "@nortexte": "SPOV2207870D", "@numtexte": "2022-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000049663670", "@num": "2", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046017537", "@num": "6", "#text": "Délibération n°2022/CA/12 du 30 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000046014410", "@nortexte": "MICK2219652X", "@numtexte": "2022/CA/12", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-06-30" }, { "@id": "LEGIARTI000047103987", "#text": "Décret n°2022-1182 du 25 août 2022 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103991", "@num": "2", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103993", "@num": "3", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000049922362", "#text": "Arrêté du 28 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711758", "@nortexte": "ENER2234179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-28" }, { "@id": "LEGIARTI000046739454", "@num": "15", "#text": "Délibération du 8 décembre 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046738206", "@nortexte": "MICA2235406X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000047228507", "@num": "1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987747", "@num": "7-1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047520055", "@num": "2", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047520059", "@num": "7", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047705858", "@num": "1", "#text": "Arrêté du 16 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047704346", "@nortexte": "MICE2315074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047987701", "@num": "1", "#text": "Décret n°2023-811 du 21 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047986673", "@nortexte": "MICE2314999D", "@numtexte": "2023-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048444433", "@num": "5", "#text": "Décret n°2023-1068 du 20 novembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048443593", "@nortexte": "TRET2309952D", "@numtexte": "2023-1068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-20" }, { "@id": "LEGIARTI000048711273", "@num": "4", "#text": "Décret n°2023-1293 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706234", "@nortexte": "ECOT2323089D", "@numtexte": "2023-1293", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048964129", "#text": "Arrêté du 5 janvier 2024 - art. 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I. - Une société est considérée, pour l'application des sections 2 et 4 du présent chapitre, comme en contrôlant une autre :
\n
1° Lorsqu'elle détient directement ou indirectement une fraction du capital lui conférant la majorité des droits de vote dans les assemblées générales de cette société ;
\n
2° Lorsqu'elle dispose seule de la majorité des droits de vote dans cette société en vertu d'un accord conclu avec d'autres associés ou actionnaires et qui n'est pas contraire à l'intérêt de la société ;
\n
3° Lorsqu'elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les assemblées générales de cette société.
\n
II. - Elle est présumée exercer ce contrôle lorsqu'elle dispose directement ou indirectement, d'une fraction des droits de vote supérieure à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
\n
III. - Pour l'application des mêmes sections du présent chapitre, deux ou plusieurs personnes agissant de concert sont considérées comme en contrôlant conjointement une autre lorsqu'elles déterminent en fait, dans le cadre d'un accord en vue de mettre en oeuvre une politique commune, les décisions prises dans les assemblées générales de cette dernière.
" } }, "LEGIARTI000006229189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2001-12-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006229189", "URL": "article/LEGI/ARTI/00/00/06/22/91/LEGIARTI000006229189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L003AXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314859", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000039726141", "@num": "38", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000025833091", "@num": "4-1", "#text": "Décret n°59-1489 du 22 décembre 1959 - art. 4-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851347", "@numtexte": "59-1489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 355-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280936", "@num": "355-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 355-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006341249", "@num": "117", "#text": "Décret n°67-236 du 23 mars 1967 - art. 117 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343948", "@num": "214", "#text": "Décret n°67-236 du 23 mars 1967 - art. 214 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340955", "@num": "92", "#text": "Décret n°67-236 du 23 mars 1967 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006860005", "@num": "2", "#text": "Arrêté du 14 mars 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455537", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006275056", "@num": "11", "#text": "Loi n°86-897 du 1 août 1986 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000029416995", "@num": "10", "#text": "Loi n° 86-912 du 6 août 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000044259410", "@num": "41-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 41-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044259476", "@num": "42-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 42-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260377", "@num": "58", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420398", "@num": "35", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000038589982", "@num": "18-3", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 18-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021185665", "@num": "6", "#text": "Décret n°90-66 du 17 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342173", "@nortexte": "MICT9000015D", "@numtexte": "90-66", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000027385065", "@num": "3-1", "#text": "Décret n°95-110 du 2 février 1995 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006319943", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006426132", "@num": "8", "#text": "Décret n°98-35 du 14 janvier 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "LEGIARTI000019566059", "@num": "7", "#text": "Décret n°99-130 du 24 février 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000026978310", "@num": "9-2", "#text": "Arrêté du 22 mars 1999 - art. 9-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000760375", "@nortexte": "MCCK9900219A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000023181905", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006883681", "@num": "Annexe, article 3", "#text": "Décret n°2000-682 du 19 juillet 2000 - art. Annexe, article 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219085", "@nortexte": "EQUK0000631D", "@numtexte": "2000-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000028796726", "@num": "1", "#text": "Décret n°2001-410 du 10 mai 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000405905", "@nortexte": "ECOI0100190D", "@numtexte": "2001-410", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-10" }, { "@id": "LEGIARTI000006427006", "@num": "11", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006427000", "@num": "6", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006712801", "@num": "28", "#text": "Loi n°2001-1168 du 11 décembre 2001 - art. 28 () JORF 12 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000221912", "@nortexte": "ECOX0100063L", "@numtexte": "2001-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-11" }, { "@id": "LEGIARTI000021185643", "@num": "11", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427131", "@num": "6", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427159", "@num": "12", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427146", "@num": "2", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427170", "@num": "21", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427154", "@num": "7", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427247", "@num": "14", "#text": "Décret n°2002-140 du 4 février 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "LEGIARTI000006427239", "@num": "9", "#text": "Décret n°2002-140 du 4 février 2002 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006229948", "@num": "10", "#text": "Décret n°2004-308 du 29 mars 2004 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000799274", "@nortexte": "EQUK0301508D", "@numtexte": "2004-308", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006628457", "@num": "12", "#text": "Loi n°2004-803 du 9 août 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006378700", "@num": "ANNEXE", "#text": "Décret n°2004-1223 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000254207", "@nortexte": "ECOT0451302D", "@numtexte": "2004-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000006378768", "@num": "ANNEXE", "#text": "Décret n°2004-1224 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440660", "@nortexte": "ECOT0451303D", "@numtexte": "2004-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000025625426", "@num": "223-12", "#text": "Arrêté du 12 novembre 2004 - art. 223-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000031566139", "@num": "223-14", "#text": "Arrêté du 12 novembre 2004 - art. 223-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026453097", "@num": "223-17", "#text": "Arrêté du 12 novembre 2004 - art. 223-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025682927", "@num": "234-4", "#text": "Arrêté du 12 novembre 2004 - art. 234-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025686316", "@num": "236-6", "#text": "Arrêté du 12 novembre 2004 - art. 236-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000041605200", "@num": "261-1", "#text": "Arrêté du 12 novembre 2004 - art. 261-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025580859", "@num": "261-2", "#text": "Arrêté du 12 novembre 2004 - art. 261-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036894889", "@num": "321-22", "#text": "Arrêté du 12 novembre 2004 - art. 321-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025914495", "@num": "329-5", "#text": "Arrêté du 12 novembre 2004 - art. 329-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025710873", "@num": "339-5", "#text": "Arrêté du 12 novembre 2004 - art. 339-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895414", "@num": "512-1", "#text": "Arrêté du 12 novembre 2004 - art. 512-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000044087052", "@num": "541-21", "#text": "Arrêté du 12 novembre 2004 - art. 541-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026200010", "@num": "541-30", "#text": "Arrêté du 12 novembre 2004 - art. 541-30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006378896", "@num": "6", "#text": "Décret n°2004-1255 du 24 novembre 2004 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445664", "@nortexte": "ECOT0420061D", "@numtexte": "2004-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-24" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006409882", "@num": "ANNEXE IV", "#text": "Arrêté du 18 avril 2005 - art. ANNEXE IV (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605005", "@nortexte": "PRMX0508204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-18" }, { "@id": "LEGIARTI000043177385", "@num": "6", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000006380997", "@num": "ANNEXE", "#text": "Décret n°2005-1069 du 30 août 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812363", "@nortexte": "INDI0505636D", "@numtexte": "2005-1069", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-30" }, { "@id": "LEGIARTI000037300628", "@num": "44", "#text": "Décret n°2005-1309 du 20 octobre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241445", "@nortexte": "JUSC0520586D", "@numtexte": "2005-1309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-20" }, { "@id": "LEGIARTI000019583738", "@num": "3", "#text": "Décret n°2006-324 du 20 mars 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634926", "@nortexte": "MCCK0600199D", "@numtexte": "2006-324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000006868352", "@num": "15", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006868343", "@num": "6", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006257793", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020034208", "@num": "141", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006259979", "@num": "8", "#text": "Décret n°2007-153 du 5 février 2007 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613365", "@nortexte": "ECOT0620083D", "@numtexte": "2007-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000030399982", "@num": "9", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000028325725", "@num": "68-3", "#text": "Arrêté du 14 mai 2007 - art. 68-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000050411606", "@num": "68-5", "#text": "Arrêté du 14 mai 2007 - art. 68-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000020951195", "@num": "13-4", "#text": "Décret n°2007-1532 du 24 octobre 2007 - art. 13-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000019564391", "@num": "3", "#text": "Décret n°2008-1015\n du 1er octobre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019563918", "@nortexte": "MCCB0805244D", "@numtexte": "2008-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "LEGIARTI000034264367", "@num": "4", "#text": "Arrêté du 9 octobre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019668803", "@nortexte": "DEVE0824278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-09" }, { "@id": "LEGITEXT000020937786", "#text": "Décret n°2009-948\n du 29 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020934565", "@nortexte": "INDI0915084D", "@numtexte": "2009-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-29" }, { "@id": "LEGIARTI000022009235", "@num": "Annexe 2", "#text": "Arrêté du 12 janvier 2010 - art. Annexe 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021673951", "@nortexte": "DEVE0930803A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-12" }, { "@id": "LEGIARTI000039343933", "#text": "Décret n°2010-191\n du 26 février 2010 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878731", "@nortexte": "ECET1001723D", "@numtexte": "2010-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-26" }, { "@id": "LEGIARTI000042389851", "@num": "10", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000031399311", "@num": "23", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146253", "@num": "8", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034264196", "@num": "12", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437307", "@num": "33", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437339", "@num": "36", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437279", "@num": "6", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000045578688", "@num": "25", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000045578624", "@num": "5", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000031834248", "@num": "10", "#text": "Décret n°2010-911 du 3 août 2010 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022664710", "@nortexte": "EATX1016790D", "@numtexte": "2010-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-03" }, { "@id": "LEGIARTI000023088661", "@num": "9", "#text": "Décret n°2010-1379 du 12 novembre 2010 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023038244", "@nortexte": "MCCE1019142D", "@numtexte": "2010-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-12" }, { "@id": "LEGIARTI000037803355", "@num": "9", "#text": "Décret n°2011-52\n du 13 janvier 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023417985", "@nortexte": "MCCB1029857D", "@numtexte": "2011-52", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000023587730", "#text": "Arrêté du 7 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587082", "@nortexte": "MCCK1101197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-07" }, { "@id": "LEGIARTI000023712958", "@num": "2", "#text": "Décret n°2011-268 du 14 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023708332", "@nortexte": "EFIT1105845D", "@numtexte": "2011-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-14" }, { "@id": "LEGIARTI000045971049", "#text": "Décret n°2011-357 du 31 mars 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023797430", "@nortexte": "DEVA1103138D", "@numtexte": "2011-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-31" }, { "@id": "LEGIARTI000024186859", "@num": "1", "#text": "Décret n°2011-666\n du 14 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024185409", "@nortexte": "DEVL1034033D", "@numtexte": "2011-666", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-14" }, { "@id": "LEGIARTI000024468586", "@num": "1", "#text": "Arrêté du 10 août 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024463153", "@nortexte": "EFIT1109964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-10" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652715", "@num": "13", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026502195", "@num": "28", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000026502205", "@num": "8", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000027277563", "@num": "8", "#text": "Décret n°2013-291\n du 5 avril 2013 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027276673", "@nortexte": "MCCB1238758D", "@numtexte": "2013-291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-05" }, { "@id": "LEGIARTI000038250751", "@num": "7", "#text": "Arrêté du 2 mai 2013 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000027669888", "@num": "1", "#text": "Arrêté du 3 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027665529", "@nortexte": "BUDD1317330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-03" }, { "@id": "LEGIARTI000048873472", "@num": "14", "#text": "Décret n°2013-611 du 10 juillet 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692243", "@nortexte": "DEVL1204202D", "@numtexte": "2013-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000027729516", "#text": "Décret n°2013-637\n du 12 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727753", "@nortexte": "EFIT1316700D", "@numtexte": "2013-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGIARTI000028173176", "@num": "2", "#text": "Décret n°2013-999\n du 8 novembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028172775", "@nortexte": "MCCK1318288D", "@numtexte": "2013-999", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-08" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000045971149", "#text": "Décret n°2014-568 du 30 mai 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029035912", "@nortexte": "DEVA1324906D", "@numtexte": "2014-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-30" }, { "@id": "LEGIARTI000029191837", "@num": "11", "#text": "DÉCRET n°2014-764 du 3 juillet 2014 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029190216", "@nortexte": "DEVR1327315D", "@numtexte": "2014-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-03" }, { "@id": "LEGIARTI000038589710", "@num": "31-1", "#text": "ORDONNANCE n° 2014-948 du 20 août 2014 - art. 31-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "LEGIARTI000048911428", "@num": "Annexe 5", "#text": "ARRÊTÉ du 4 septembre 2014 - art. Annexe 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029460644", "@nortexte": "DEVR1414899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000048830355", "@num": "Annexe II", "#text": "ARRÊTÉ du 24 novembre 2014 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799227", "@nortexte": "DEVR1412294A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000030103836", "#text": "DÉCRET n°2015-28 du 15 janvier 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030103522", "@nortexte": "ETLL1430341D", "@numtexte": "2015-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-15" }, { "@id": "LEGIARTI000030134148", "@num": "5", "#text": "ARRÊTÉ du 11 janvier 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030132998", "@nortexte": "DEVR1428513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-11" }, { "@id": "LEGIARTI000038589274", "@num": "191", "#text": "LOI n° 2015-990 du 6 août 2015 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000030982318", "@num": "13", "#text": "LOI n°2015-990 du 6 août 2015 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000031561587", "@num": "6", "#text": "ORDONNANCE n° 2015-1576 du 3 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031560621", "@nortexte": "FCPT1519260R", "@numtexte": "2015-1576", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000039262681", "@num": "2", "#text": "DÉCRET n°2015-1586 du 4 décembre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031566970", "@nortexte": "FCPA1528253D", "@numtexte": "2015-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-04" }, { "@id": "LEGIARTI000032005754", "@num": "2", "#text": "Ordonnance n°2016-130 du 10 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032004378", "@nortexte": "DEVR1531675R", "@numtexte": "2016-130", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032596623", "@num": "4", "#text": "Décret n°2016-691 du 28 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032592588", "@nortexte": "DEVR1527456D", "@numtexte": "2016-691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-28" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGIARTI000038336627", "@num": "1", "#text": "Arrêté du 4 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011592", "@nortexte": "FCPT1620703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-04" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033288742", "@num": "3", "#text": "Décret n°2016-1422 du 21 octobre 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033284298", "@nortexte": "MCCE1620586D", "@numtexte": "2016-1422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-21" }, { "@id": "LEGIARTI000033387045", "@num": "4", "#text": "Arrêté du 3 novembre 2016 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033385467", "@nortexte": "DEVR1626513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-03" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181958", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181888", "@num": "11", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048188693", "@num": "2", "#text": "Arrêté du 13 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585226", "@nortexte": "DEVR1636693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000049688699", "@num": "4", "#text": "Arrêté du 13 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585076", "@nortexte": "DEVR1636688A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000033666826", "@num": "1", "#text": "Décret n°2016-1794 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033664873", "@nortexte": "ECFT1622610D", "@numtexte": "2016-1794", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033961303", "@num": "2", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000033961309", "@num": "7", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034261146", "@num": "1", "#text": "Arrêté du 16 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258599", "@nortexte": "DEVR1707993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-16" }, { "@id": "LEGIARTI000034261044", "@num": "1", "#text": "Décret n°2017-373 du 21 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258840", "@nortexte": "MCCE1633130D", "@numtexte": "2017-373", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-21" }, { "@id": "LEGIARTI000041716474", "@num": "29", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000041716419", "@num": "5", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000034424952", "@num": "11", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424962", "@num": "20", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424944", "@num": "7", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034753107", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2017 - art. Annexe 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034600911", "@nortexte": "DEVR1708312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000034804702", "@num": "2", "#text": "Arrêté du 9 mai 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034631398", "@nortexte": "DEVR1712866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034734947", "@num": "1", "#text": "Décret n°2017-1040 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034678956", "@nortexte": "LHAL1708199D", "@numtexte": "2017-1040", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036820617", "@num": "5", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000036820619", "@num": "6", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGIARTI000038484374", "@num": "2", "#text": "Arrêté du 25 février 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038169004", "@nortexte": "INTC1905245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046388745", "#text": "Décret n°2019-832 du 6 août 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038895354", "@nortexte": "TREA1915864D", "@numtexte": "2019-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-06" }, { "@id": "LEGIARTI000039141554", "@num": "2", "#text": "Arrêté du 3 septembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138144", "@nortexte": "TRER1921331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039461327", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039769935", "@num": "11", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000039769956", "@num": "21", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000048927406", "@num": "1", "#text": "Arrêté du 31 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727569", "@nortexte": "ECOT1937237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041431269", "@num": "14", "#text": "Décret n°2019-1585 du 30 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039726866", "@nortexte": "ECOA1930017D", "@numtexte": "2019-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041432660", "@num": "11", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048136266", "@num": "14", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048143918", "@num": "14", "#text": "Décret n°2019-1589 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727308", "@nortexte": "ECOA1930036D", "@numtexte": "2019-1589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000042649495", "@num": "3", "#text": "Décret n°2020-1552 du 9 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042636799", "@nortexte": "MICE2028635D", "@numtexte": "2020-1552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-09" }, { "@id": "LEGIARTI000042703522", "@num": "1", "#text": "Décret n°2020-1620 du 19 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042702165", "@nortexte": "ECOI2032737D", "@numtexte": "2020-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-19" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042843334", "@num": "1", "#text": "Décret n°2020-1766 du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838319", "@nortexte": "ECOI2030996D", "@numtexte": "2020-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000043053297", "@num": "20", "#text": "Arrêté du 6 janvier 2021 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042992976", "@nortexte": "ECOT2100415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-06" }, { "@id": "LEGIARTI000043072082", "@num": "7", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043247411", "@num": "19", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247381", "@num": "2", "#text": "Décret n°2021-273 du 11 mars 2021 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043401315", "@nortexte": "TRER2108353D", "@numtexte": "2021-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-20" }, { "@id": "LEGIARTI000044209455", "@num": "1", "#text": "Décret n°2021-624 du 20 mai 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518573", "@nortexte": "ECOI2114303D", "@numtexte": "2021-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044963422", "@num": "12", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043689507", "@num": "21", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963413", "@num": "22", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963460", "@num": "4", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043765117", "@num": "2", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000043831114", "@num": "1", "#text": "Décret n°2021-960 du 20 juillet 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043814042", "@nortexte": "ECOI2119426D", "@numtexte": "2021-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000043948679", "@num": "2", "#text": "Décret n°2021-1094 du 19 août 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043947198", "@nortexte": "SSAS2123198D", "@numtexte": "2021-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-19" }, { "@id": "LEGIARTI000044083925", "#text": "Arrêté du 16 septembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044082757", "@nortexte": "ECOT2125496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-16" }, { "@id": "LEGIARTI000044138571", "@num": "4", "#text": "Décret n°2021-1273 du 30 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044137761", "@nortexte": "TRER2100491D", "@numtexte": "2021-1273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-30" }, { "@id": "LEGIARTI000044165839", "@num": "9", "#text": "Arrêté du 24 septembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044162988", "@nortexte": "INTD2119693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-24" }, { "@id": "LEGIARTI000044167214", "@num": "5", "#text": "Arrêté du 28 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044162840", "@nortexte": "TRER2128327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000048908669", "@num": "ANNEXE 3", "#text": "Arrêté du 6 octobre 2021 - art. ANNEXE 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173060", "@nortexte": "TRER2122650A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-06" }, { "@id": "LEGIARTI000044288239", "@num": "1", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288399", "@num": "1", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044332519", "@num": "2", "#text": "Décret n°2021-1488 du 16 novembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044332057", "@nortexte": "ECOI2131280D", "@numtexte": "2021-1488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-16" }, { "@id": "LEGIARTI000044452417", "@num": "2", "#text": "Décret n°2021-1582 du 7 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044446977", "@nortexte": "ECOI2133650D", "@numtexte": "2021-1582", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044507794", "@num": "1", "#text": "Décret n°2021-1664 du 16 décembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505677", "@nortexte": "ECOI2130311D", "@numtexte": "2021-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044508331", "@num": "17", "#text": "Décret n°2021-1675 du 16 décembre 2021 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044506558", "@nortexte": "LOGL2027641D", "@numtexte": "2021-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044951870", "@num": "12", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951920", "@num": "19", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951864", "@num": "9", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957413", "@num": "13", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957357", "@num": "3", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957361", "@num": "5", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045548403", "@num": "1", "#text": "Décret n°2022-3 du 4 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044833602", "@nortexte": "ECOI2137980D", "@numtexte": "2022-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-04" }, { "@id": "LEGIARTI000045739490", "@num": "1", "#text": "Décret n°2022-111 du 2 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045113785", "@nortexte": "ECOI2201149D", "@numtexte": "2022-111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-02" }, { "@id": "LEGIARTI000045195219", "#text": "Décret n°2022-206 du 18 février 2022 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045195214", "@num": "2", "#text": "Décret n°2022-206 du 18 février 2022 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045739505", "@num": "1", "#text": "Décret n°2022-221 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197797", "@nortexte": "ECOI2202568D", "@numtexte": "2022-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045202587", "@num": "1", "#text": "Décret n°2022-222 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197838", "@nortexte": "ECOI2202871D", "@numtexte": "2022-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045247873", "@num": "11", "#text": "Décret n°2022-256 du 25 février 2022 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000045245101", "@nortexte": "MICK2136733D", "@numtexte": "2022-256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045343138", "@num": "1", "#text": "Décret n°2022-349 du 12 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045340677", "@nortexte": "ECOI2204754D", "@numtexte": "2022-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-12" }, { "@id": "LEGIARTI000045817743", "@num": "1", "#text": "Arrêté du 7 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358485", "@nortexte": "ECOI2206657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-07" }, { "@id": "LEGIARTI000045513161", "@num": "1", "#text": "Décret n°2022-485 du 5 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000047067426", "@num": "15", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067417", "@num": "2", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067388", "@num": "15", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067379", "@num": "2", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067346", "@num": "15", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067338", "@num": "2", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000045700100", "@num": "1", "#text": "Décret n°2022-747 du 28 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045697223", "@nortexte": "SPOV2207870D", "@numtexte": "2022-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000049663670", "@num": "2", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046017537", "@num": "6", "#text": "Délibération n°2022/CA/12 du 30 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000046014410", "@nortexte": "MICK2219652X", "@numtexte": "2022/CA/12", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-06-30" }, { "@id": "LEGIARTI000047103987", "#text": "Décret n°2022-1182 du 25 août 2022 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103991", "@num": "2", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103993", "@num": "3", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000049922362", "#text": "Arrêté du 28 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711758", "@nortexte": "ENER2234179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-28" }, { "@id": "LEGIARTI000046739454", "@num": "15", "#text": "Délibération du 8 décembre 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046738206", "@nortexte": "MICA2235406X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000047228507", "@num": "1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987747", "@num": "7-1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047520055", "@num": "2", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047520059", "@num": "7", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047705858", "@num": "1", "#text": "Arrêté du 16 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047704346", "@nortexte": "MICE2315074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047987701", "@num": "1", "#text": "Décret n°2023-811 du 21 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047986673", "@nortexte": "MICE2314999D", "@numtexte": "2023-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048444433", "@num": "5", "#text": "Décret n°2023-1068 du 20 novembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048443593", "@nortexte": "TRET2309952D", "@numtexte": "2023-1068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-20" }, { "@id": "LEGIARTI000048711273", "@num": "4", "#text": "Décret n°2023-1293 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706234", "@nortexte": "ECOT2323089D", "@numtexte": "2023-1293", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048964129", "#text": "Arrêté du 5 janvier 2024 - art. 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D214-80-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006640970", "@num": "D421-8", "#text": "Code monétaire et financier - art. D421-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006641217", "@num": "D441-2", "#text": "Code monétaire et financier - art. D441-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764299", "@num": "L214-24-23", "#text": "Code monétaire et financier - art. 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L515-30 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035410360", "@num": "L522-10-1", "#text": "Code monétaire et financier - art. L522-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027853815", "@num": "L526-13", "#text": "Code monétaire et financier - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643872", "@num": "L526-32", "#text": "Code monétaire et financier - art. 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R621-43-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019294077", "@num": "L529-2", "#text": "Code rural - art. L529-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019294073", "@num": "L529-3", "#text": "Code rural - art. L529-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161293", "@fin": "2999-01-01", "#text": "Section 1 : Définitions", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006229187", "@fin": "2001-05-16", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229188", "@fin": "2001-12-12", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229189", "@fin": "2005-07-27", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229190", "@fin": "2015-12-05", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031564650", "@fin": "2999-01-01", "@num": "L233-3", "@etat": "VIGUEUR", "@debut": "2015-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Une société est considérée, pour l'application des sections 2 et 4 du présent chapitre, comme en contrôlant une autre :
\n
1° Lorsqu'elle détient directement ou indirectement une fraction du capital lui conférant la majorité des droits de vote dans les assemblées générales de cette société ;
\n
2° Lorsqu'elle dispose seule de la majorité des droits de vote dans cette société en vertu d'un accord conclu avec d'autres associés ou actionnaires et qui n'est pas contraire à l'intérêt de la société ;
\n
3° Lorsqu'elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les assemblées générales de cette société.
\n
II. - Elle est présumée exercer ce contrôle lorsqu'elle dispose directement ou indirectement, d'une fraction des droits de vote supérieure à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
\n
III. - Pour l'application des mêmes sections du présent chapitre, deux ou plusieurs personnes agissant de concert sont considérées comme en contrôlant conjointement une autre lorsqu'elles déterminent en fait les décisions prises en assemblée générale.
" } }, "LEGIARTI000006229190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-12-05", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006229190", "URL": "article/LEGI/ARTI/00/00/06/22/91/LEGIARTI000006229190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L003AXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314859", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000039726141", "@num": "38", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000025833091", "@num": "4-1", "#text": "Décret n°59-1489 du 22 décembre 1959 - art. 4-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851347", "@numtexte": "59-1489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 355-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280936", "@num": "355-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 355-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006341249", "@num": "117", "#text": "Décret n°67-236 du 23 mars 1967 - art. 117 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343948", "@num": "214", "#text": "Décret n°67-236 du 23 mars 1967 - art. 214 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340955", "@num": "92", "#text": "Décret n°67-236 du 23 mars 1967 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006860005", "@num": "2", "#text": "Arrêté du 14 mars 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455537", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006275056", "@num": "11", "#text": "Loi n°86-897 du 1 août 1986 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000029416995", "@num": "10", "#text": "Loi n° 86-912 du 6 août 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000044259410", "@num": "41-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 41-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044259476", "@num": "42-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 42-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260377", "@num": "58", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420398", "@num": "35", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000038589982", "@num": "18-3", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 18-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021185665", "@num": "6", "#text": "Décret n°90-66 du 17 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342173", "@nortexte": "MICT9000015D", "@numtexte": "90-66", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000027385065", "@num": "3-1", "#text": "Décret n°95-110 du 2 février 1995 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006319943", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006426132", "@num": "8", "#text": "Décret n°98-35 du 14 janvier 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "LEGIARTI000019566059", "@num": "7", "#text": "Décret n°99-130 du 24 février 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000026978310", "@num": "9-2", "#text": "Arrêté du 22 mars 1999 - art. 9-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000760375", "@nortexte": "MCCK9900219A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000023181905", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006883681", "@num": "Annexe, article 3", "#text": "Décret n°2000-682 du 19 juillet 2000 - art. Annexe, article 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219085", "@nortexte": "EQUK0000631D", "@numtexte": "2000-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000028796726", "@num": "1", "#text": "Décret n°2001-410 du 10 mai 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000405905", "@nortexte": "ECOI0100190D", "@numtexte": "2001-410", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-10" }, { "@id": "LEGIARTI000006427006", "@num": "11", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006427000", "@num": "6", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000021185643", "@num": "11", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427131", "@num": "6", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427159", "@num": "12", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427146", "@num": "2", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427170", "@num": "21", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427154", "@num": "7", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427247", "@num": "14", "#text": "Décret n°2002-140 du 4 février 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "LEGIARTI000006427239", "@num": "9", "#text": "Décret n°2002-140 du 4 février 2002 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006229948", "@num": "10", "#text": "Décret n°2004-308 du 29 mars 2004 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000799274", "@nortexte": "EQUK0301508D", "@numtexte": "2004-308", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006628457", "@num": "12", "#text": "Loi n°2004-803 du 9 août 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006378700", "@num": "ANNEXE", "#text": "Décret n°2004-1223 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000254207", "@nortexte": "ECOT0451302D", "@numtexte": "2004-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000006378768", "@num": "ANNEXE", "#text": "Décret n°2004-1224 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440660", "@nortexte": "ECOT0451303D", "@numtexte": "2004-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000025625426", "@num": "223-12", "#text": "Arrêté du 12 novembre 2004 - art. 223-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000031566139", "@num": "223-14", "#text": "Arrêté du 12 novembre 2004 - art. 223-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026453097", "@num": "223-17", "#text": "Arrêté du 12 novembre 2004 - art. 223-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025682927", "@num": "234-4", "#text": "Arrêté du 12 novembre 2004 - art. 234-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025686316", "@num": "236-6", "#text": "Arrêté du 12 novembre 2004 - art. 236-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000041605200", "@num": "261-1", "#text": "Arrêté du 12 novembre 2004 - art. 261-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025580859", "@num": "261-2", "#text": "Arrêté du 12 novembre 2004 - art. 261-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036894889", "@num": "321-22", "#text": "Arrêté du 12 novembre 2004 - art. 321-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025914495", "@num": "329-5", "#text": "Arrêté du 12 novembre 2004 - art. 329-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025710873", "@num": "339-5", "#text": "Arrêté du 12 novembre 2004 - art. 339-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895414", "@num": "512-1", "#text": "Arrêté du 12 novembre 2004 - art. 512-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000044087052", "@num": "541-21", "#text": "Arrêté du 12 novembre 2004 - art. 541-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026200010", "@num": "541-30", "#text": "Arrêté du 12 novembre 2004 - art. 541-30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006378896", "@num": "6", "#text": "Décret n°2004-1255 du 24 novembre 2004 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445664", "@nortexte": "ECOT0420061D", "@numtexte": "2004-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-24" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006409882", "@num": "ANNEXE IV", "#text": "Arrêté du 18 avril 2005 - art. ANNEXE IV (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605005", "@nortexte": "PRMX0508204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-18" }, { "@id": "LEGIARTI000043177385", "@num": "6", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000006522204", "@num": "33", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 33 (V) JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006380997", "@num": "ANNEXE", "#text": "Décret n°2005-1069 du 30 août 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812363", "@nortexte": "INDI0505636D", "@numtexte": "2005-1069", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-30" }, { "@id": "LEGIARTI000037300628", "@num": "44", "#text": "Décret n°2005-1309 du 20 octobre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241445", "@nortexte": "JUSC0520586D", "@numtexte": "2005-1309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-20" }, { "@id": "LEGIARTI000019583738", "@num": "3", "#text": "Décret n°2006-324 du 20 mars 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634926", "@nortexte": "MCCK0600199D", "@numtexte": "2006-324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000006868352", "@num": "15", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006868343", "@num": "6", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006257793", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020034208", "@num": "141", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006259979", "@num": "8", "#text": "Décret n°2007-153 du 5 février 2007 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613365", "@nortexte": "ECOT0620083D", "@numtexte": "2007-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000030399982", "@num": "9", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000028325725", "@num": "68-3", "#text": "Arrêté du 14 mai 2007 - art. 68-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000050411606", "@num": "68-5", "#text": "Arrêté du 14 mai 2007 - art. 68-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000020951195", "@num": "13-4", "#text": "Décret n°2007-1532 du 24 octobre 2007 - art. 13-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000019564391", "@num": "3", "#text": "Décret n°2008-1015\n du 1er octobre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019563918", "@nortexte": "MCCB0805244D", "@numtexte": "2008-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "LEGIARTI000034264367", "@num": "4", "#text": "Arrêté du 9 octobre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019668803", "@nortexte": "DEVE0824278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-09" }, { "@id": "LEGITEXT000020937786", "#text": "Décret n°2009-948\n du 29 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020934565", "@nortexte": "INDI0915084D", "@numtexte": "2009-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-29" }, { "@id": "LEGIARTI000022009235", "@num": "Annexe 2", "#text": "Arrêté du 12 janvier 2010 - art. Annexe 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021673951", "@nortexte": "DEVE0930803A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-12" }, { "@id": "LEGIARTI000039343933", "#text": "Décret n°2010-191\n du 26 février 2010 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878731", "@nortexte": "ECET1001723D", "@numtexte": "2010-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-26" }, { "@id": "LEGIARTI000042389851", "@num": "10", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000031399311", "@num": "23", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146253", "@num": "8", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034264196", "@num": "12", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437307", "@num": "33", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437339", "@num": "36", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437279", "@num": "6", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000045578688", "@num": "25", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000045578624", "@num": "5", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000031834248", "@num": "10", "#text": "Décret n°2010-911 du 3 août 2010 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022664710", "@nortexte": "EATX1016790D", "@numtexte": "2010-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-03" }, { "@id": "LEGIARTI000023088661", "@num": "9", "#text": "Décret n°2010-1379 du 12 novembre 2010 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023038244", "@nortexte": "MCCE1019142D", "@numtexte": "2010-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-12" }, { "@id": "LEGIARTI000037803355", "@num": "9", "#text": "Décret n°2011-52\n du 13 janvier 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023417985", "@nortexte": "MCCB1029857D", "@numtexte": "2011-52", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000023587730", "#text": "Arrêté du 7 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587082", "@nortexte": "MCCK1101197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-07" }, { "@id": "LEGIARTI000023712958", "@num": "2", "#text": "Décret n°2011-268 du 14 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023708332", "@nortexte": "EFIT1105845D", "@numtexte": "2011-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-14" }, { "@id": "LEGIARTI000045971049", "#text": "Décret n°2011-357 du 31 mars 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023797430", "@nortexte": "DEVA1103138D", "@numtexte": "2011-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-31" }, { "@id": "LEGIARTI000024186859", "@num": "1", "#text": "Décret n°2011-666\n du 14 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024185409", "@nortexte": "DEVL1034033D", "@numtexte": "2011-666", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-14" }, { "@id": "LEGIARTI000024468586", "@num": "1", "#text": "Arrêté du 10 août 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024463153", "@nortexte": "EFIT1109964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-10" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652715", "@num": "13", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026502195", "@num": "28", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000026502205", "@num": "8", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000027277563", "@num": "8", "#text": "Décret n°2013-291\n du 5 avril 2013 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027276673", "@nortexte": "MCCB1238758D", "@numtexte": "2013-291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-05" }, { "@id": "LEGIARTI000038250751", "@num": "7", "#text": "Arrêté du 2 mai 2013 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000027669888", "@num": "1", "#text": "Arrêté du 3 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027665529", "@nortexte": "BUDD1317330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-03" }, { "@id": "LEGIARTI000048873472", "@num": "14", "#text": "Décret n°2013-611 du 10 juillet 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692243", "@nortexte": "DEVL1204202D", "@numtexte": "2013-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000027729516", "#text": "Décret n°2013-637\n du 12 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727753", "@nortexte": "EFIT1316700D", "@numtexte": "2013-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGIARTI000028173176", "@num": "2", "#text": "Décret n°2013-999\n du 8 novembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028172775", "@nortexte": "MCCK1318288D", "@numtexte": "2013-999", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-08" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000045971149", "#text": "Décret n°2014-568 du 30 mai 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029035912", "@nortexte": "DEVA1324906D", "@numtexte": "2014-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-30" }, { "@id": "LEGIARTI000029191837", "@num": "11", "#text": "DÉCRET n°2014-764 du 3 juillet 2014 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029190216", "@nortexte": "DEVR1327315D", "@numtexte": "2014-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-03" }, { "@id": "LEGIARTI000038589710", "@num": "31-1", "#text": "ORDONNANCE n° 2014-948 du 20 août 2014 - art. 31-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "LEGIARTI000048911428", "@num": "Annexe 5", "#text": "ARRÊTÉ du 4 septembre 2014 - art. Annexe 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029460644", "@nortexte": "DEVR1414899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000048830355", "@num": "Annexe II", "#text": "ARRÊTÉ du 24 novembre 2014 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799227", "@nortexte": "DEVR1412294A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000030103836", "#text": "DÉCRET n°2015-28 du 15 janvier 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030103522", "@nortexte": "ETLL1430341D", "@numtexte": "2015-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-15" }, { "@id": "LEGIARTI000030134148", "@num": "5", "#text": "ARRÊTÉ du 11 janvier 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030132998", "@nortexte": "DEVR1428513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-11" }, { "@id": "LEGIARTI000038589274", "@num": "191", "#text": "LOI n° 2015-990 du 6 août 2015 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000030982318", "@num": "13", "#text": "LOI n°2015-990 du 6 août 2015 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000031561587", "@num": "6", "#text": "ORDONNANCE n° 2015-1576 du 3 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031560621", "@nortexte": "FCPT1519260R", "@numtexte": "2015-1576", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000039262681", "@num": "2", "#text": "DÉCRET n°2015-1586 du 4 décembre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031566970", "@nortexte": "FCPA1528253D", "@numtexte": "2015-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-04" }, { "@id": "LEGIARTI000032005754", "@num": "2", "#text": "Ordonnance n°2016-130 du 10 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032004378", "@nortexte": "DEVR1531675R", "@numtexte": "2016-130", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032596623", "@num": "4", "#text": "Décret n°2016-691 du 28 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032592588", "@nortexte": "DEVR1527456D", "@numtexte": "2016-691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-28" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGIARTI000038336627", "@num": "1", "#text": "Arrêté du 4 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011592", "@nortexte": "FCPT1620703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-04" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033288742", "@num": "3", "#text": "Décret n°2016-1422 du 21 octobre 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033284298", "@nortexte": "MCCE1620586D", "@numtexte": "2016-1422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-21" }, { "@id": "LEGIARTI000033387045", "@num": "4", "#text": "Arrêté du 3 novembre 2016 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033385467", "@nortexte": "DEVR1626513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-03" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181958", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181888", "@num": "11", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048188693", "@num": "2", "#text": "Arrêté du 13 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585226", "@nortexte": "DEVR1636693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000049688699", "@num": "4", "#text": "Arrêté du 13 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585076", "@nortexte": "DEVR1636688A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000033666826", "@num": "1", "#text": "Décret n°2016-1794 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033664873", "@nortexte": "ECFT1622610D", "@numtexte": "2016-1794", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033961303", "@num": "2", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000033961309", "@num": "7", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034261146", "@num": "1", "#text": "Arrêté du 16 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258599", "@nortexte": "DEVR1707993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-16" }, { "@id": "LEGIARTI000034261044", "@num": "1", "#text": "Décret n°2017-373 du 21 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258840", "@nortexte": "MCCE1633130D", "@numtexte": "2017-373", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-21" }, { "@id": "LEGIARTI000041716474", "@num": "29", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000041716419", "@num": "5", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000034424952", "@num": "11", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424962", "@num": "20", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424944", "@num": "7", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034753107", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2017 - art. Annexe 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034600911", "@nortexte": "DEVR1708312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000034804702", "@num": "2", "#text": "Arrêté du 9 mai 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034631398", "@nortexte": "DEVR1712866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034734947", "@num": "1", "#text": "Décret n°2017-1040 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034678956", "@nortexte": "LHAL1708199D", "@numtexte": "2017-1040", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036820617", "@num": "5", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000036820619", "@num": "6", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGIARTI000038484374", "@num": "2", "#text": "Arrêté du 25 février 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038169004", "@nortexte": "INTC1905245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046388745", "#text": "Décret n°2019-832 du 6 août 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038895354", "@nortexte": "TREA1915864D", "@numtexte": "2019-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-06" }, { "@id": "LEGIARTI000039141554", "@num": "2", "#text": "Arrêté du 3 septembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138144", "@nortexte": "TRER1921331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039461327", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039769935", "@num": "11", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000039769956", "@num": "21", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000048927406", "@num": "1", "#text": "Arrêté du 31 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727569", "@nortexte": "ECOT1937237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041431269", "@num": "14", "#text": "Décret n°2019-1585 du 30 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039726866", "@nortexte": "ECOA1930017D", "@numtexte": "2019-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041432660", "@num": "11", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048136266", "@num": "14", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048143918", "@num": "14", "#text": "Décret n°2019-1589 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727308", "@nortexte": "ECOA1930036D", "@numtexte": "2019-1589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000041756776", "@num": "3", "#text": "Arrêté du 6 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041755685", "@nortexte": "TRER2007203A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-06" }, { "@id": "LEGIARTI000045650464", "@num": "1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023807", "@num": "2", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023818", "@num": "3-1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169357", "@num": "3-10", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169350", "@num": "3-11", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169343", "@num": "3-12", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169334", "@num": "3-14", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023830", "@num": "3-3", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488063", "@num": "3-7", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042239219", "@num": "3-8", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000041796006", "#text": "Arrêté du 9 avril 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041793957", "@nortexte": "TRER1910964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-09" }, { "@id": "LEGIARTI000041804885", "@num": "3", "#text": "Décret n°2020-433 du 16 avril 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041804376", "@nortexte": "ECOI2009555D", "@numtexte": "2020-433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041804889", "@num": "5", "#text": "Décret n°2020-433 du 16 avril 2020 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000041804376", "@nortexte": "ECOI2009555D", "@numtexte": "2020-433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041871296", "@num": "7", "#text": "Décret n°2020-552 du 12 mai 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041869976", "@nortexte": "ECOI2011222D", "@numtexte": "2020-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-12" }, { "@id": "LEGIARTI000042071879", "@num": "1", "#text": "Décret n°2020-830 du 1er juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042071021", "@nortexte": "TRER2014997D", "@numtexte": "2020-830", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-01" }, { "@id": "LEGIARTI000042121843", "@num": "2", "#text": "Décret n°2020-873 du 16 juillet 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042121268", "@nortexte": "ECOI2017676D", "@numtexte": "2020-873", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-16" }, { "@id": "LEGIARTI000042239179", "@num": "3", "#text": "Décret n°2020-1048 du 14 août 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042237969", "@nortexte": "ECOI2020214D", "@numtexte": "2020-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000042239250", "@num": "2", "#text": "Décret n°2020-1053 du 14 août 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042238145", "@nortexte": "MOMS2021532D", "@numtexte": "2020-1053", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000042487291", "@num": "1", "#text": "Décret n°2020-1328 du 2 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042486721", "@nortexte": "ECOI2026329D", "@numtexte": "2020-1328", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-02" }, { "@id": "LEGIARTI000042500975", "@num": "17", "#text": "Décret n°2020-1349 du 4 novembre 2020 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500096", "@nortexte": "ECOB1930945D", "@numtexte": "2020-1349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-04" }, { "@id": "LEGIARTI000045899511", "@num": "11", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000045900202", "@num": "21", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000050083429", "@num": "6", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000042649495", "@num": "3", "#text": "Décret n°2020-1552 du 9 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042636799", "@nortexte": "MICE2028635D", "@numtexte": "2020-1552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-09" }, { "@id": "LEGIARTI000042703522", "@num": "1", "#text": "Décret n°2020-1620 du 19 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042702165", "@nortexte": "ECOI2032737D", "@numtexte": "2020-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-19" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042843334", "@num": "1", "#text": "Décret n°2020-1766 du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838319", "@nortexte": "ECOI2030996D", "@numtexte": "2020-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000043053297", "@num": "20", "#text": "Arrêté du 6 janvier 2021 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042992976", "@nortexte": "ECOT2100415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-06" }, { "@id": "LEGIARTI000043072082", "@num": "7", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043247411", "@num": "19", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247381", "@num": "2", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247417", "@num": "22", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247383", "@num": "3", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000044209680", "@num": "1", "#text": "Décret n°2021-310 du 24 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043285825", "@nortexte": "ECOI2107724D", "@numtexte": "2021-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-24" }, { "@id": "LEGIARTI000043402315", "@num": "1", "#text": "Décret n°2021-474 du 20 avril 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043401315", "@nortexte": "TRER2108353D", "@numtexte": "2021-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-20" }, { "@id": "LEGIARTI000044209455", "@num": "1", "#text": "Décret n°2021-624 du 20 mai 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518573", "@nortexte": "ECOI2114303D", "@numtexte": "2021-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044963422", "@num": "12", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043689507", "@num": "21", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963413", "@num": "22", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963460", "@num": "4", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043765117", "@num": "2", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000043831114", "@num": "1", "#text": "Décret n°2021-960 du 20 juillet 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043814042", "@nortexte": "ECOI2119426D", "@numtexte": "2021-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000043948679", "@num": "2", "#text": "Décret n°2021-1094 du 19 août 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043947198", "@nortexte": "SSAS2123198D", "@numtexte": "2021-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-19" }, { "@id": "LEGIARTI000044083925", "#text": "Arrêté du 16 septembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044082757", "@nortexte": "ECOT2125496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-16" }, { "@id": "LEGIARTI000044138571", "@num": "4", "#text": "Décret n°2021-1273 du 30 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044137761", "@nortexte": "TRER2100491D", "@numtexte": "2021-1273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-30" }, { "@id": "LEGIARTI000044165839", "@num": "9", "#text": "Arrêté du 24 septembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044162988", "@nortexte": "INTD2119693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-24" }, { "@id": "LEGIARTI000044167214", "@num": "5", "#text": "Arrêté du 28 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044162840", "@nortexte": "TRER2128327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000048908669", "@num": "ANNEXE 3", "#text": "Arrêté du 6 octobre 2021 - art. ANNEXE 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173060", "@nortexte": "TRER2122650A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-06" }, { "@id": "LEGIARTI000044288239", "@num": "1", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288399", "@num": "1", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044332519", "@num": "2", "#text": "Décret n°2021-1488 du 16 novembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044332057", "@nortexte": "ECOI2131280D", "@numtexte": "2021-1488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-16" }, { "@id": "LEGIARTI000044452417", "@num": "2", "#text": "Décret n°2021-1582 du 7 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044446977", "@nortexte": "ECOI2133650D", "@numtexte": "2021-1582", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044507794", "@num": "1", "#text": "Décret n°2021-1664 du 16 décembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505677", "@nortexte": "ECOI2130311D", "@numtexte": "2021-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044508331", "@num": "17", "#text": "Décret n°2021-1675 du 16 décembre 2021 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044506558", "@nortexte": "LOGL2027641D", "@numtexte": "2021-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044951870", "@num": "12", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951920", "@num": "19", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951864", "@num": "9", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957413", "@num": "13", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957357", "@num": "3", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957361", "@num": "5", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045548403", "@num": "1", "#text": "Décret n°2022-3 du 4 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044833602", "@nortexte": "ECOI2137980D", "@numtexte": "2022-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-04" }, { "@id": "LEGIARTI000045739490", "@num": "1", "#text": "Décret n°2022-111 du 2 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045113785", "@nortexte": "ECOI2201149D", "@numtexte": "2022-111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-02" }, { "@id": "LEGIARTI000045195219", "#text": "Décret n°2022-206 du 18 février 2022 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045195214", "@num": "2", "#text": "Décret n°2022-206 du 18 février 2022 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045739505", "@num": "1", "#text": "Décret n°2022-221 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197797", "@nortexte": "ECOI2202568D", "@numtexte": "2022-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045202587", "@num": "1", "#text": "Décret n°2022-222 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197838", "@nortexte": "ECOI2202871D", "@numtexte": "2022-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045247873", "@num": "11", "#text": "Décret n°2022-256 du 25 février 2022 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000045245101", "@nortexte": "MICK2136733D", "@numtexte": "2022-256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045343138", "@num": "1", "#text": "Décret n°2022-349 du 12 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045340677", "@nortexte": "ECOI2204754D", "@numtexte": "2022-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-12" }, { "@id": "LEGIARTI000045817743", "@num": "1", "#text": "Arrêté du 7 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358485", "@nortexte": "ECOI2206657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-07" }, { "@id": "LEGIARTI000045513161", "@num": "1", "#text": "Décret n°2022-485 du 5 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000047067426", "@num": "15", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067417", "@num": "2", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067388", "@num": "15", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067379", "@num": "2", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067346", "@num": "15", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067338", "@num": "2", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000045700100", "@num": "1", "#text": "Décret n°2022-747 du 28 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045697223", "@nortexte": "SPOV2207870D", "@numtexte": "2022-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000049663670", "@num": "2", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046017537", "@num": "6", "#text": "Délibération n°2022/CA/12 du 30 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000046014410", "@nortexte": "MICK2219652X", "@numtexte": "2022/CA/12", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-06-30" }, { "@id": "LEGIARTI000047103987", "#text": "Décret n°2022-1182 du 25 août 2022 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103991", "@num": "2", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103993", "@num": "3", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000049922362", "#text": "Arrêté du 28 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711758", "@nortexte": "ENER2234179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-28" }, { "@id": "LEGIARTI000046739454", "@num": "15", "#text": "Délibération du 8 décembre 2022 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000046738206", "@nortexte": "MICA2235406X", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000047228507", "@num": "1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047987747", "@num": "7-1", "#text": "Décret n°2023-132 du 24 février 2023 - art. 7-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047226157", "@nortexte": "MICE2232548D", "@numtexte": "2023-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-24" }, { "@id": "LEGIARTI000047520055", "@num": "2", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047520059", "@num": "7", "#text": "Décret n°2023-331 du 3 mai 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047519616", "@nortexte": "MICE2309247D", "@numtexte": "2023-331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-03" }, { "@id": "LEGIARTI000047705858", "@num": "1", "#text": "Arrêté du 16 juin 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047704346", "@nortexte": "MICE2315074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047987701", "@num": "1", "#text": "Décret n°2023-811 du 21 août 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047986673", "@nortexte": "MICE2314999D", "@numtexte": "2023-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-21" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048444433", "@num": "5", "#text": "Décret n°2023-1068 du 20 novembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048443593", "@nortexte": "TRET2309952D", "@numtexte": "2023-1068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-20" }, { "@id": "LEGIARTI000048711273", "@num": "4", "#text": "Décret n°2023-1293 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706234", "@nortexte": "ECOT2323089D", "@numtexte": "2023-1293", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048964129", "#text": "Arrêté du 5 janvier 2024 - art. 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L529-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161293", "@fin": "2999-01-01", "#text": "Section 1 : Définitions", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006229187", "@fin": "2001-05-16", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229188", "@fin": "2001-12-12", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229189", "@fin": "2005-07-27", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229190", "@fin": "2015-12-05", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031564650", "@fin": "2999-01-01", "@num": "L233-3", "@etat": "VIGUEUR", "@debut": "2015-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Une société est considérée, pour l'application des sections 2 et 4 du présent chapitre, comme en contrôlant une autre :
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1° Lorsqu'elle détient directement ou indirectement une fraction du capital lui conférant la majorité des droits de vote dans les assemblées générales de cette société ;
\n
2° Lorsqu'elle dispose seule de la majorité des droits de vote dans cette société en vertu d'un accord conclu avec d'autres associés ou actionnaires et qui n'est pas contraire à l'intérêt de la société ;
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3° Lorsqu'elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les assemblées générales de cette société ;
\n
4° Lorsqu'elle est associée ou actionnaire de cette société et dispose du pouvoir de nommer ou de révoquer la majorité des membres des organes d'administration, de direction ou de surveillance de cette société.
\n
II. - Elle est présumée exercer ce contrôle lorsqu'elle dispose directement ou indirectement, d'une fraction des droits de vote supérieure à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
\n
III. - Pour l'application des mêmes sections du présent chapitre, deux ou plusieurs personnes agissant de concert sont considérées comme en contrôlant conjointement une autre lorsqu'elles déterminent en fait les décisions prises en assemblée générale.
" } }, "LEGIARTI000006242708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242708", "URL": "article/LEGI/ARTI/00/00/06/24/27/LEGIARTI000006242708.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L009AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714022", "@num": "104", "#text": "Loi n°2003-706 du 1 août 2003 - art. 104 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932535", "@num": "2", "#text": "Arrêté du 27 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. 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Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou des sociétés constituées entre elles sous quelque forme que ce soit.
\n
Les trois quarts du capital des sociétés de commissaires aux comptes sont détenus par des commissaires aux comptes. Lorsqu'une société de commissaires aux comptes a une participation dans le capital d'une autre société de commissaires aux comptes, les actionnaires ou associés non commissaires aux comptes ne peuvent détenir plus de 25 % de l'ensemble du capital des deux sociétés. Les fonctions de gérant, de président du conseil d'administration ou du directoire, de président du conseil de surveillance et de directeur général sont assurées par des commissaires aux comptes. Les trois quarts au moins des membres des organes de gestion, d'administration, de direction ou de surveillance et les trois quarts au moins des actionnaires ou associés doivent être des commissaires aux comptes. Les représentants permanents des sociétés de commissaires aux comptes associés ou actionnaires doivent être des commissaires aux comptes.
\n
Dans les sociétés de commissaires aux comptes inscrites, les fonctions de commissaire aux comptes sont exercées, au nom de la société, par des commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de cette société. Ces personnes ne peuvent exercer les fonctions de commissaire aux comptes qu'au sein d'une seule société de commissaires aux comptes. Les membres du conseil d'administration ou du conseil de surveillance peuvent être salariés de la société sans limitation de nombre ni condition d'ancienneté au titre de la qualité de salarié.
\n
En cas de décès d'un actionnaire ou associé commissaire aux comptes, ses ayants droit disposent d'un délai de deux ans pour céder leurs actions ou parts à un commissaire aux comptes.
\n
L'admission de tout nouvel actionnaire ou associé est subordonnée à un agrément préalable qui, dans les conditions prévues par les statuts, peut être donné soit par l'assemblée des actionnaires ou des porteurs de parts, soit par le conseil d'administration ou le conseil de surveillance ou les gérants selon le cas.
\n
Par dérogation à ces dispositions, l'exercice de ces fonctions est possible simultanément au sein d'une société de commissaires aux comptes et d'une autre société de commissaires aux comptes dont la première détient plus de la moitié du capital social ou dans le cas où les associés des deux entités sont communs pour au moins la moitié d'entre eux.
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Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.
\n
Lorsqu'une personne ou une entité établit des comptes consolidés, les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les personnes et entités comprises dans la consolidation.
\n
Sans préjudice des dispositions de l'article L. 823-14, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des personnes et entités comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites personnes et entités.
" } }, "LEGIARTI000006242833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-22", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242833", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L010AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000021339791", "@num": "1", "#text": "Arrêté du 3 novembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021339124", "@nortexte": "JUSC0924543A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-03" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525454", "@num": "L821-54", "#text": "Code de commerce - art. L821-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224729", "@num": "L225-100", "#text": "Code de commerce. - art. 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R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242833", "@fin": "2007-08-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242834", "@fin": "2017-07-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035255487", "@fin": "2023-06-23", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2017-07-22", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000047713461", "@fin": "2024-01-01", "@num": "L823-10", "@etat": "TRANSFERE", "@debut": "2023-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes ont pour mission permanente, à l'exclusion de toute immixtion dans la gestion, de vérifier les valeurs et les documents comptables de la personne ou de l'entité dont ils sont chargés de certifier les comptes et de contrôler la conformité de sa comptabilité aux règles en vigueur.
\n
Ils vérifient également la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion du conseil d'administration, du directoire ou de tout organe de direction, et dans les documents adressés aux actionnaires ou associés sur la situation financière et les comptes annuels.
\n
Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.
" } }, "LEGIARTI000006242834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-22", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006242834", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L010AXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000021339791", "@num": "1", "#text": "Arrêté du 3 novembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021339124", "@nortexte": "JUSC0924543A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-03" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525454", "@num": "L821-54", "#text": "Code de commerce - art. L821-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224729", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027894041", "@num": "Annexe (3) à l'art. A931-11-11", "#text": "Code de la sécurité sociale. - art. Annexe (3) à l'art. A931-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242833", "@fin": "2007-08-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242834", "@fin": "2017-07-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035255487", "@fin": "2023-06-23", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2017-07-22", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000047713461", "@fin": "2024-01-01", "@num": "L823-10", "@etat": "TRANSFERE", "@debut": "2023-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les commissaires aux comptes ont pour mission permanente, à l'exclusion de toute immixtion dans la gestion, de vérifier les valeurs et les documents comptables de la personne ou de l'entité dont ils sont chargés de certifier les comptes et de contrôler la conformité de sa comptabilité aux règles en vigueur.
\n
Ils vérifient également la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion du conseil d'administration, du directoire ou de tout organe de direction, et dans les documents adressés aux actionnaires ou associés sur la situation financière et les comptes annuels. Ils attestent spécialement l'exactitude et la sincérité des informations relatives aux rémunérations et aux avantages de toute nature versés à chaque mandataire social.
\n
Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.
" } }, "LEGIARTI000006242855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-10", "DATE_DEBUT": "2005-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006242855", "URL": "article/LEGI/ARTI/00/00/06/24/28/LEGIARTI000006242855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X823L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006531942", "@num": "19", "#text": "Ordonnance n°2005-1126 du 8 septembre 2005 - art. 19 () JORF 9 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000606072", "@nortexte": "JUSX0500158R", "@numtexte": "2005-1126", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-09-08" }, { "@id": "LEGIARTI000019900151", "@num": "21", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000024429495", "#text": "Arrêté du 21 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424831", "@nortexte": "JUSC1116530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000024429031", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424804", "@nortexte": "JUSC1116524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000032253019", "@num": "53", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 53 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034891718", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034890994", "@nortexte": "JUSC1714746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036253806", "@num": "1", "#text": "Arrêté du 18 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036249546", "@nortexte": "JUSC1734731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000036253808", "@num": "2", "#text": "Arrêté du 18 décembre 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036249546", "@nortexte": "JUSC1734731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000036916619", "@num": "2", "#text": "Arrêté du 3 mai 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036915164", "@nortexte": "JUSC1812042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-03" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000043504738", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502352", "@nortexte": "JUSC2112808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047344319", "@num": "2", "#text": "Arrêté du 22 mars 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047341050", "@nortexte": "JUSC2307450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGIARTI000047932551", "@num": "10", "#text": "Arrêté du 27 juillet 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - 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Les commissaires aux comptes portent à la connaissance de l'organe collégial chargé de l'administration et, le cas échéant, de l'organe chargé de la direction :
\n
1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;
\n
2° Les modifications qui leur paraissent devoir être apportées aux comptes devant être arrêtés ou aux autres documents comptables, en faisant toutes observations utiles sur les méthodes d'évaluation utilisées pour leur établissement ;
\n
3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;
\n
4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.
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L'interdiction temporaire et la radiation emportent, pendant la durée de la sanction dans le premier cas, à titre définitif dans le second cas, interdiction d'exercer la profession de commissaire aux comptes.
\n
La personne interdite temporairement ou radiée ne peut faire état de la qualité de commissaire aux comptes.
\n
L'omission emporte interdiction d'exercer la profession et de faire état de la qualité de commissaire aux comptes.
" } }, "LEGIARTI000006271025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-29", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006271025", "URL": "article/LEGI/ARTI/00/00/06/27/10/LEGIARTI000006271025.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X823R007AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006343164", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@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": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034891718", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034890994", "@nortexte": "JUSC1714746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000034901231", "@num": "A823-18", "#text": "Code de commerce - art. A823-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034883561", "@num": "A823-27", "#text": "Code de commerce - art. A823-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197564", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029479743", "@num": "R225-83", "#text": "Code de commerce - art. R225-83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539934", "@num": "R823-10", "#text": "Code de commerce - art. R823-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce. - art. L225-102-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006271025", "@fin": "2016-07-29", "@num": "R823-7", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957301", "@fin": "2020-06-05", "@num": "R823-7", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955862", "@fin": "2024-02-01", "@num": "R823-7", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans leur rapport à l'assemblée générale ordinaire, les commissaires aux comptes :
\n
1° Déclarent :
\n
a) Soit certifier que les comptes de l'exercice et les comptes consolidés sont réguliers et sincères et qu'ils donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité et de l'ensemble des entreprises comprises dans la consolidation à la fin de l'exercice, en formulant, s'il y a lieu, toutes observations utiles ;
\n
b) Soit assortir la certification de réserves ;
\n
c) Soit refuser la certification des comptes.
\n
2° Font état de leurs observations sur la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion de l'exercice et dans les documents adressés aux actionnaires sur la situation financière de la société et de l'ensemble des entreprises comprises dans la consolidation ainsi que sur les comptes annuels et les comptes consolidés.
\n
3° Attestent spécialement l'exactitude et la sincérité des informations mentionnées aux trois premiers alinéas de l'article L. 225-102-1.
\n
Dans les cas mentionnés aux b et c du 1°, les commissaires aux comptes précisent les motifs de leurs réserves ou de leur refus.
" } }, "LEGIARTI000019121882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L226-10-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-01", "DATE_DEBUT": "2008-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000019121882", "URL": "article/LEGI/ARTI/00/00/19/12/18/LEGIARTI000019121882.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000019118498", "@num": "28", "#text": "LOI n°2008-649\n du 3 juillet 2008 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000019117371", "@nortexte": "JUSX0767256L", "@numtexte": "2008-649", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-03" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339147", "@num": "L22-10-76", "#text": "Code de commerce - art. L22-10-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050352728", "@num": "L22-10-78", "#text": "Code de commerce - art. L22-10-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce - art. L225-102", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339908", "@num": "L225-185", "#text": "Code de commerce - art. L225-185 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489093", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039426863", "@num": "L226-8-1", "#text": "Code de commerce - art. L226-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611932", "@num": "L621-18-3", "#text": "Code monétaire et financier - art. L621-18-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146047", "@fin": "2999-01-01", "#text": "Chapitre VI : Des sociétés en commandite par actions.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019121882", "@fin": "2009-04-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148466", "@fin": "2009-05-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627518", "@fin": "2017-07-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181726", "@fin": "2019-09-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610448", "@fin": "2021-01-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340091", "@fin": "2999-01-01", "@num": "L226-10-1", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la société fait appel public à l'épargne, le président du conseil de surveillance établit un rapport joint au rapport prévu aux articles L. 225-102, L. 225-102-1 et L. 233-26, qui comporte les informations mentionnées aux septième à neuvième alinéas de l'article L. 225-68.
\n
Ce rapport est approuvé par le conseil de surveillance et est rendu public.

" } }, "LEGIARTI000019121887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "2008-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000019121887", "URL": "article/LEGI/ARTI/00/00/19/12/18/LEGIARTI000019121887.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000019118502", "@num": "29", "#text": "LOI n°2008-649\n du 3 juillet 2008 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000019117371", "@nortexte": "JUSX0767256L", "@numtexte": "2008-649", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-03" }, { "@id": "LEGIARTI000020689834", "@num": "1", "#text": "Arrêté du 20 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020688595", "@nortexte": "JUSC0904601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-20" }, { "@id": "LEGIARTI000024429310", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424796", "@nortexte": "JUSC1116523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. L225-37", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224727", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627518", "@num": "L226-10-1", "#text": "Code de commerce. - art. L226-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229367", "@num": "L233-28", "#text": "Code de commerce. - art. L233-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584294", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161275", "@fin": "2999-01-01", "#text": "Section 5 : Du contrôle des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006226253", "@fin": "2003-08-02", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226254", "@fin": "2005-07-27", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226255", "@fin": "2005-09-09", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226256", "@fin": "2008-07-05", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019121887", "@fin": "2009-05-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627523", "@fin": "2017-07-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181878", "@fin": "2019-09-01", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038610458", "@fin": "2021-01-01", "@num": "L225-235", "@etat": "ABROGE", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, pour celles des procédures de contrôle interne qui sont relatives à l'élaboration et au traitement de l'information comptable et financière. Ils attestent l'établissement des autres informations requises aux articles L. 225-37 et L. 225-68.

\n
\n
" } }, "LEGIARTI000019901958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901958", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000019900123", "@num": "9", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932535", "@num": "2", "#text": "Arrêté du 27 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. 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R823-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-218 (5 derniers alinéas)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226097", "@num": "L225-218", "#text": "Code de commerce. - art. L225-218 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270959", "@num": "R822-89", "#text": "Code de commerce. - art. R822-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259096", "@num": "L114-38", "#text": "Code de la mutualité - art. 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R732-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957482", "@num": "D612-53", "#text": "Code monétaire et financier - art. D612-53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. 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L214-48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161407", "@fin": "2024-01-01", "#text": "Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535522", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242708", "@fin": "2008-12-10", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019901958", "@fin": "2016-06-17", "@num": "L822-9", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258610", "@fin": "2024-01-01", "@num": "L822-9", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535604", "@fin": "2999-01-01", "@num": "L822-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou des sociétés constituées entre elles sous quelque forme que ce soit.

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Les trois quarts des droits de vote des sociétés de commissaires aux comptes sont détenus par des commissaires aux comptes ou des sociétés de commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou des professionnels régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes. Lorsqu'une société de commissaires aux comptes a une participation dans le capital d'une autre société de commissaires aux comptes, les actionnaires ou associés non commissaires aux comptes ne peuvent détenir plus d'un quart de l'ensemble des droits de vote des deux sociétés.

Les fonctions de gérant, de président du conseil d'administration ou du directoire, de président du conseil de surveillance et de directeur général sont assurées par des commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes. Les trois quarts au moins des membres des organes de gestion, d'administration, de direction ou de surveillance doivent être des commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes. Les représentants permanents des sociétés de commissaires aux comptes associés ou actionnaires doivent être des commissaires aux comptes inscrits sur la liste prévue à l'article L. 822-1 ou régulièrement agréés dans un autre Etat membre de la Communauté européenne pour l'exercice du contrôle légal des comptes.

Dans les sociétés de commissaires aux comptes inscrites, les fonctions de commissaire aux comptes sont exercées, au nom de la société, par des commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de cette société. Ces personnes ne peuvent exercer les fonctions de commissaire aux comptes qu'au sein d'une seule société de commissaires aux comptes. Les membres du conseil d'administration ou du conseil de surveillance peuvent être salariés de la société sans limitation de nombre ni condition d'ancienneté au titre de la qualité de salarié.

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En cas de décès d'un actionnaire ou associé commissaire aux comptes, ses ayants droit disposent d'un délai de deux ans pour céder leurs actions ou parts à un commissaire aux comptes.

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L'admission de tout nouvel actionnaire ou associé est subordonnée à un agrément préalable qui, dans les conditions prévues par les statuts, peut être donné soit par l'assemblée des actionnaires ou des porteurs de parts, soit par le conseil d'administration ou le conseil de surveillance ou les gérants selon le cas.

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Par dérogation à ces dispositions, l'exercice de ces fonctions est possible simultanément au sein d'une société de commissaires aux comptes et d'une autre société de commissaires aux comptes dont la première détient plus de la moitié du capital social ou dans le cas où les associés des deux entités sont communs pour au moins la moitié d'entre eux.

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" } }, "LEGIARTI000019901972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901972", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ordonnance n° 2008-1278 du 8 décembre 2008 article 21 : Les dispositions de l'article L. 823-16 du code de commerce entrent en vigueur à l'expiration d'un délai de huit mois qui suit la clôture du premier exercice ouvert à compter du 1er janvier 2008 au cours duquel un mandat au sein de l'organe d'administration ou de surveillance vient à échéance.

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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019900129", "@num": "13", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000019900151", "@num": "21", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000024429495", "#text": "Arrêté du 21 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424831", "@nortexte": "JUSC1116530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000024429031", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424804", "@nortexte": "JUSC1116524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000032253019", "@num": "53", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 53 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - 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Les commissaires aux comptes portent à la connaissance, selon le cas, de l'organe collégial chargé de l'administration ou de l'organe chargé de la direction et de l'organe de surveillance, ainsi que, le cas échéant, du comité spécialisé agissant sous la responsabilité exclusive et collective de ces organes :

1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;

2° Les modifications qui leur paraissent devoir être apportées aux comptes devant être arrêtés ou aux autres documents comptables, en faisant toutes observations utiles sur les méthodes d'évaluation utilisées pour leur établissement ;

3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;

4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.

Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19 ou qui se sont volontairement dotées d'un comité spécialisé au sens dudit article, ils examinent en outre avec le comité spécialisé mentionné à cet article les risques pesant sur leur indépendance et les mesures de sauvegarde prises pour atténuer ces risques. Ils portent à la connaissance de ce comité les faiblesses significatives du contrôle interne, pour ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, et lui communiquent chaque année :

a) Une déclaration d'indépendance ;

b) Une actualisation des informations mentionnées à l'article L. 820-3 détaillant les prestations fournies par les membres du réseau auquel les commissaires aux comptes sont affiliés ainsi que les prestations accomplies au titre des diligences directement liées à la mission (1).

\n
" } }, "LEGIARTI000019901981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-10-24", "DATE_DEBUT": "2008-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000019901981", "URL": "article/LEGI/ARTI/00/00/19/90/19/LEGIARTI000019901981.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ordonnance n° 2008-1278 du 8 décembre 2008 article 21 : Les dispositions de l'articles 14 de la présente ordonnance entrent en vigueur à l'expiration d'un délai de huit mois qui suit la clôture du premier exercice ouvert à compter du 1er janvier 2008 au cours duquel un mandat au sein de l'organe d'administration ou de surveillance vient à échéance.

\n
\n
\n
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L322-26-2-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030461914", "@num": "L322-3", "#text": "Code des assurances - art. L322-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539728", "@num": "L322-3-1", "#text": "Code des assurances - art. L322-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027643536", "@num": "L511-46", "#text": "Code monétaire et financier - art. L511-46 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028633294", "@num": "L511-97", "#text": "Code monétaire et financier - art. 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\n
La composition de ce comité est fixée, selon le cas, par l'organe chargé de l'administration ou de la surveillance. Le comité ne peut comprendre que des membres de l'organe chargé de l'administration ou de la surveillance en fonctions dans la société, à l'exclusion de ceux exerçant des fonctions de direction. Un membre au moins du comité doit présenter des compétences particulières en matière financière ou comptable et être indépendant au regard de critères précisés et rendus publics par l'organe chargé de l'administration ou de la surveillance.
\n
Sans préjudice des compétences des organes chargés de l'administration, de la direction et de la surveillance, ce comité est notamment chargé d'assurer le suivi :
\n
a) Du processus d'élaboration de l'information financière ;
\n
b) De l'efficacité des systèmes de contrôle interne et de gestion des risques ;
\n
c) Du contrôle légal des comptes annuels et, le cas échéant, des comptes consolidés par les commissaires aux comptes ;
\n
d) De l'indépendance des commissaires aux comptes.
\n
Il émet une recommandation sur les commissaires aux comptes proposés à la désignation par l'assemblée générale ou l'organe exerçant une fonction analogue.
\n
Il rend compte régulièrement à l'organe collégial chargé de l'administration ou à l'organe de surveillance de l'exercice de ses missions et l'informe sans délai de toute difficulté rencontrée." } }, "LEGIARTI000020056556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D823-7-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-11-30", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020056556", "URL": "article/LEGI/ARTI/00/00/20/05/65/LEGIARTI000020056556.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020053653", "@num": "2", "#text": "Décret n°2008-1492\n du 30 décembre 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020017362", "@nortexte": "JUSC0830231D", "@numtexte": "2008-1492", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053805", "@num": "D441-4", "#text": "Code de commerce - art. D441-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019286035", "@num": "L441-6-1", "#text": "Code de commerce - art. L441-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. R823-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000020056556", "@fin": "2015-11-30", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031549543", "@fin": "2020-03-25", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2015-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751125", "@fin": "2021-02-27", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043197564", "@fin": "2024-02-01", "@num": "D823-7-1", "@etat": "ABROGE", "@debut": "2021-02-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application du deuxième alinéa de l'article L. 441-6-1, les commissaires aux comptes présentent, dans le rapport mentionné à l'article R. 823-7, leurs observations sur la sincérité et la concordance avec les comptes annuels des informations mentionnées à l'article D. 441-4." } }, "LEGIARTI000020148466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L226-10-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "2009-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020148466", "URL": "article/LEGI/ARTI/00/00/20/14/84/LEGIARTI000020148466.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020138893", "@num": "7", "#text": "Ordonnance n°2009-80\n du 22 janvier 2009 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000020137933", "@nortexte": "ECET0825537R", "@numtexte": "2009-80", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-22" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339147", "@num": "L22-10-76", "#text": "Code de commerce - art. L22-10-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050352728", "@num": "L22-10-78", "#text": "Code de commerce - art. L22-10-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce - art. L225-102", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339908", "@num": "L225-185", "#text": "Code de commerce - art. L225-185 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489093", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039426863", "@num": "L226-8-1", "#text": "Code de commerce - art. L226-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611932", "@num": "L621-18-3", "#text": "Code monétaire et financier - art. L621-18-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146047", "@fin": "2999-01-01", "#text": "Chapitre VI : Des sociétés en commandite par actions.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019121882", "@fin": "2009-04-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148466", "@fin": "2009-05-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627518", "@fin": "2017-07-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181726", "@fin": "2019-09-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610448", "@fin": "2021-01-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340091", "@fin": "2999-01-01", "@num": "L226-10-1", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque les titres financiers de la société sont admis aux négociations sur un marché réglementé, le président du conseil de surveillance établit un rapport joint au rapport prévu aux articles L. 225-102, L. 225-102-1 et L. 233-26, qui comporte les informations mentionnées aux septième à neuvième alinéas de l'article L. 225-68.
\n
Ce rapport est approuvé par le conseil de surveillance et est rendu public.

" } }, "LEGIARTI000020627518": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L226-10-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-14", "DATE_DEBUT": "2009-05-14" } }, "META_COMMUN": { "ID": "LEGIARTI000020627518", "URL": "article/LEGI/ARTI/00/00/20/62/75/LEGIARTI000020627518.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 46 de la loi n° 2009-526 du 12 mai 2009, le 3° du I s'applique aux exercices clos après le 30 juin 2009.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020606460", "@num": "46", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. 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A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339147", "@num": "L22-10-76", "#text": "Code de commerce - art. L22-10-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050352728", "@num": "L22-10-78", "#text": "Code de commerce - art. L22-10-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce - art. L225-102", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339908", "@num": "L225-185", "#text": "Code de commerce - art. L225-185 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489093", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039426863", "@num": "L226-8-1", "#text": "Code de commerce - art. L226-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229349", "@num": "L233-26", "#text": "Code de commerce - art. L233-26", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226253", "@num": "L225-235", "#text": "Code de commerce. - art. L225-235 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611932", "@num": "L621-18-3", "#text": "Code monétaire et financier - art. L621-18-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146047", "@fin": "2999-01-01", "#text": "Chapitre VI : Des sociétés en commandite par actions.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019121882", "@fin": "2009-04-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148466", "@fin": "2009-05-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627518", "@fin": "2017-07-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181726", "@fin": "2019-09-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610448", "@fin": "2021-01-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340091", "@fin": "2999-01-01", "@num": "L226-10-1", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce rapport est approuvé par le conseil de surveillance et est rendu public.

Les commissaires aux comptes présentent leurs observations sur ce rapport pour celles des procédures de contrôle interne et de gestion des risques qui sont relatives à l'élaboration et au traitement de l'information comptable et financière, dans les conditions prévues à l'article L. 225-235. Ils attestent l'établissement des autres informations requises dans les mêmes conditions.

" } }, "LEGIARTI000020627523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-14", "DATE_DEBUT": "2009-05-14" } }, "META_COMMUN": { "ID": "LEGIARTI000020627523", "URL": "article/LEGI/ARTI/00/00/20/62/75/LEGIARTI000020627523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 46 de la loi n° 2009-526 du 12 mai 2009, le 2° du I s'applique aux exercices clos après le 30 juin 2009.
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020606460", "@num": "46", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000020689834", "@num": "1", "#text": "Arrêté du 20 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020688595", "@nortexte": "JUSC0904601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-20" }, { "@id": "LEGIARTI000024429310", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424796", "@nortexte": "JUSC1116523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. 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L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224727", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627518", "@num": "L226-10-1", "#text": "Code de commerce. - art. L226-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229367", "@num": "L233-28", "#text": "Code de commerce. - art. L233-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584294", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161275", "@fin": "2999-01-01", "#text": "Section 5 : Du contrôle des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006226253", "@fin": "2003-08-02", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226254", "@fin": "2005-07-27", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226255", "@fin": "2005-09-09", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226256", "@fin": "2008-07-05", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019121887", "@fin": "2009-05-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627523", "@fin": "2017-07-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181878", "@fin": "2019-09-01", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038610458", "@fin": "2021-01-01", "@num": "L225-235", "@etat": "ABROGE", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, pour celles des procédures de contrôle interne et de gestion des risques qui sont relatives à l'élaboration et au traitement de l'information comptable et financière. Ils attestent l'établissement des autres informations requises aux articles L. 225-37 et L. 225-68.

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" } }, "LEGIARTI000022962724": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2010-10-24" } }, "META_COMMUN": { "ID": "LEGIARTI000022962724", "URL": "article/LEGI/ARTI/00/00/22/96/27/LEGIARTI000022962724.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043177371", "@num": "9", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000022942874", "@num": "31", "#text": "LOI n°2010-1249 du 22 octobre 2010 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000022940663", "@nortexte": "ECEX0928177L", "@numtexte": "2010-1249", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000022942968", "@num": "62", "#text": "LOI n°2010-1249 du 22 octobre 2010 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000022940663", "@nortexte": "ECEX0928177L", "@numtexte": "2010-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000036502823", "#text": "Décret n°2013-529\n du 21 juin 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027592890", "@nortexte": "EFIT1315661D", "@numtexte": "2013-529", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-21" }, { "@id": "LEGIARTI000027729516", "#text": "Décret n°2013-637\n du 12 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727753", "@nortexte": "EFIT1316700D", "@numtexte": "2013-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000043222051", "@num": "6", "#text": "Arrêté du 25 février 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043220074", "@nortexte": "ECOT2100526A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-25" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933327", "@num": "A823-18-1", "#text": "Code de commerce - art. 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L823-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032253649", "@num": "L823-21", "#text": "Code de commerce - art. L823-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032954630", "@num": "R823-21-2", "#text": "Code de commerce - art. R823-21-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048540005", "@num": "R823-21-3", "#text": "Code de commerce - art. R823-21-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019901999", "@num": "L114-17-1", "#text": "Code de la mutualité - art. L114-17-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013301", "@num": "L212-3-1", "#text": "Code de la mutualité - art. L212-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259091", "@num": "L212-3-2", "#text": "Code de la mutualité - art. L212-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438711", "@num": "L931-14", "#text": "Code de la sécurité sociale. - art. 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L755-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538172", "@num": "L773-6", "#text": "Code monétaire et financier - art. L773-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538122", "@num": "L774-6", "#text": "Code monétaire et financier - art. L774-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006126923", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161411", "@fin": "2024-01-01", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Des modalités d'exercice des missions de certification des comptes et de certification des informations en matière de durabilité .", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019901981", "@fin": "2010-10-24", "@num": "L823-19", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962724", "@fin": "2014-01-01", "@num": "L823-19", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653686", "@fin": "2016-06-17", "@num": "L823-19", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258754", "@fin": "2024-01-01", "@num": "L823-19", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Au sein des personnes et entités dont les titres sont admis à la négociation sur un marché réglementé, ainsi que dans les établissements de crédit mentionnés à l'article L. 511-1 du code monétaire et financier, les entreprises d'assurances et de réassurances, les mutuelles régies par le livre II du code de la mutualité et les institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale, un comité spécialisé agissant sous la responsabilité , selon le cas, de l'organe chargé de l'administration ou de l'organe de surveillance assure le suivi des questions relatives à l'élaboration et au contrôle des informations comptables et financières.
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La composition de ce comité est fixée, selon le cas, par l'organe chargé de l'administration ou de la surveillance. Le comité ne peut comprendre que des membres de l'organe chargé de l'administration ou de la surveillance en fonctions dans la société, à l'exclusion de ceux exerçant des fonctions de direction. Un membre au moins du comité doit présenter des compétences particulières en matière financière ou comptable et être indépendant au regard de critères précisés et rendus publics par l'organe chargé de l'administration ou de la surveillance.
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Sans préjudice des compétences des organes chargés de l'administration, de la direction et de la surveillance, ce comité est notamment chargé d'assurer le suivi :
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a) Du processus d'élaboration de l'information financière ;
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b) De l'efficacité des systèmes de contrôle interne et de gestion des risques ;
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c) Du contrôle légal des comptes annuels et, le cas échéant, des comptes consolidés par les commissaires aux comptes ;
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d) De l'indépendance des commissaires aux comptes.
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Il émet une recommandation sur les commissaires aux comptes proposés à la désignation par l'assemblée générale ou l'organe exerçant une fonction analogue.
\n
Il rend compte régulièrement à l'organe collégial chargé de l'administration ou à l'organe de surveillance de l'exercice de ses missions et l'informe sans délai de toute difficulté rencontrée." } }, "LEGIARTI000027653686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027653686", "URL": "article/LEGI/ARTI/00/00/27/65/36/LEGIARTI000027653686.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043177371", "@num": "9", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000022942968", "@num": "62", "#text": "LOI n°2010-1249 du 22 octobre 2010 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000022940663", "@nortexte": "ECEX0928177L", "@numtexte": "2010-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000036502823", "#text": "Décret n°2013-529\n du 21 juin 2013 - art. 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L511-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019901993", "@num": "L512-1-1", "#text": "Code monétaire et financier - art. L512-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256059", "@num": "L745-1-1", "#text": "Code monétaire et financier - art. L745-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042735800", "@num": "L755-1-1", "#text": "Code monétaire et financier - art. L755-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035256336", "@num": "L765-1-1", "#text": "Code monétaire et financier - art. L765-1-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538172", "@num": "L773-6", "#text": "Code monétaire et financier - art. L773-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048538122", "@num": "L774-6", "#text": "Code monétaire et financier - art. L774-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161411", "@fin": "2024-01-01", "#text": "Section 3 : Des modalités d'exercice de la mission.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535640", "@fin": "2999-01-01", "#text": "Sous-section 3 : Des modalités d'exercice des missions de certification des comptes et de certification des informations en matière de durabilité .", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019901981", "@fin": "2010-10-24", "@num": "L823-19", "@etat": "MODIFIE", "@debut": "2008-12-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022962724", "@fin": "2014-01-01", "@num": "L823-19", "@etat": "MODIFIE", "@debut": "2010-10-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027653686", "@fin": "2016-06-17", "@num": "L823-19", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258754", "@fin": "2024-01-01", "@num": "L823-19", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Au sein des personnes et entités dont les titres sont admis à la négociation sur un marché réglementé, ainsi que dans les établissements de crédit et sociétés de financement mentionnés à l'article L. 511-1 du code monétaire et financier, les entreprises d'assurances et de réassurances, les mutuelles régies par le livre II du code de la mutualité et les institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale, un comité spécialisé agissant sous la responsabilité , selon le cas, de l'organe chargé de l'administration ou de l'organe de surveillance assure le suivi des questions relatives à l'élaboration et au contrôle des informations comptables et financières.

La composition de ce comité est fixée, selon le cas, par l'organe chargé de l'administration ou de la surveillance. Le comité ne peut comprendre que des membres de l'organe chargé de l'administration ou de la surveillance en fonctions dans la société, à l'exclusion de ceux exerçant des fonctions de direction. Un membre au moins du comité doit présenter des compétences particulières en matière financière ou comptable et être indépendant au regard de critères précisés et rendus publics par l'organe chargé de l'administration ou de la surveillance.

Sans préjudice des compétences des organes chargés de l'administration, de la direction et de la surveillance, ce comité est notamment chargé d'assurer le suivi :

a) Du processus d'élaboration de l'information financière ;

b) De l'efficacité des systèmes de contrôle interne et de gestion des risques ;

c) Du contrôle légal des comptes annuels et, le cas échéant, des comptes consolidés par les commissaires aux comptes ;

d) De l'indépendance des commissaires aux comptes.

Il émet une recommandation sur les commissaires aux comptes proposés à la désignation par l'assemblée générale ou l'organe exerçant une fonction analogue.

Il rend compte régulièrement à l'organe collégial chargé de l'administration ou à l'organe de surveillance de l'exercice de ses missions et l'informe sans délai de toute difficulté rencontrée.

" } }, "LEGIARTI000031549543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D823-7-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-25", "DATE_DEBUT": "2015-11-30" } }, "META_COMMUN": { "ID": "LEGIARTI000031549543", "URL": "article/LEGI/ARTI/00/00/31/54/95/LEGIARTI000031549543.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2015-1553 du 27 novembre 2015, article 3 : L'article D. 823-7-1, dans sa rédaction issue du présent décret, est applicable aux comptes afférents aux exercices ouverts à compter du 1er juillet 2016.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031538198", "@num": "2", "#text": "DÉCRET n°2015-1553 du 27 novembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031537332", "@nortexte": "EINT1527602D", "@numtexte": "2015-1553", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-27" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053805", "@num": "D441-4", "#text": "Code de commerce - art. D441-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019286035", "@num": "L441-6-1", "#text": "Code de commerce - art. L441-6-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000020056556", "@fin": "2015-11-30", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031549543", "@fin": "2020-03-25", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2015-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751125", "@fin": "2021-02-27", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043197564", "@fin": "2024-02-01", "@num": "D823-7-1", "@etat": "ABROGE", "@debut": "2021-02-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du deuxième alinéa de l'article L. 441-6-1, les commissaires aux comptes attestent, dans le rapport mentionné à l'article R. 823-7, de la sincérité des informations mentionnées à l'article D. 441-4 et de leur concordance avec les comptes annuels et présentent leurs observations, le cas échéant

" } }, "LEGIARTI000031564650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000031564650", "URL": "article/LEGI/ARTI/00/00/31/56/46/LEGIARTI000031564650.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314859", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000039726141", "@num": "38", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000025833091", "@num": "4-1", "#text": "Décret n°59-1489 du 22 décembre 1959 - art. 4-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000851347", "@numtexte": "59-1489", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 355-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280936", "@num": "355-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 355-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006341249", "@num": "117", "#text": "Décret n°67-236 du 23 mars 1967 - art. 117 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343948", "@num": "214", "#text": "Décret n°67-236 du 23 mars 1967 - art. 214 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006340955", "@num": "92", "#text": "Décret n°67-236 du 23 mars 1967 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006860005", "@num": "2", "#text": "Arrêté du 14 mars 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000455537", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-03-14" }, { "@id": "LEGIARTI000006275056", "@num": "11", "#text": "Loi n°86-897 du 1 août 1986 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687451", "@numtexte": "86-897", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-01" }, { "@id": "LEGIARTI000029416995", "@num": "10", "#text": "Loi n° 86-912 du 6 août 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000044259410", "@num": "41-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 41-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044259476", "@num": "42-3", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 42-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260377", "@num": "58", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420398", "@num": "35", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000038589982", "@num": "18-3", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 18-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000021185665", "@num": "6", "#text": "Décret n°90-66 du 17 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000342173", "@nortexte": "MICT9000015D", "@numtexte": "90-66", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-17" }, { "@id": "LEGIARTI000027385065", "@num": "3-1", "#text": "Décret n°95-110 du 2 février 1995 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000550674", "@nortexte": "MCCK9400557D", "@numtexte": "95-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006319943", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "LEGIARTI000006426132", "@num": "8", "#text": "Décret n°98-35 du 14 janvier 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203891", "@nortexte": "MCCK9700704D", "@numtexte": "98-35", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-01-14" }, { "@id": "LEGIARTI000019566059", "@num": "7", "#text": "Décret n°99-130 du 24 février 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575329", "@nortexte": "MCCK9800773D", "@numtexte": "99-130", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-24" }, { "@id": "LEGIARTI000026978310", "@num": "9-2", "#text": "Arrêté du 22 mars 1999 - art. 9-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000760375", "@nortexte": "MCCK9900219A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-22" }, { "@id": "LEGIARTI000023181905", "@num": "10", "#text": "Loi n°2000-108 du 10 février 2000 - art. 10 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "LEGIARTI000006883681", "@num": "Annexe, article 3", "#text": "Décret n°2000-682 du 19 juillet 2000 - art. Annexe, article 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219085", "@nortexte": "EQUK0000631D", "@numtexte": "2000-682", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000028796726", "@num": "1", "#text": "Décret n°2001-410 du 10 mai 2001 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000405905", "@nortexte": "ECOI0100190D", "@numtexte": "2001-410", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-10" }, { "@id": "LEGIARTI000006427006", "@num": "11", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000006427000", "@num": "6", "#text": "Décret n°2001-609 du 9 juillet 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222611", "@nortexte": "MCCT0100390D", "@numtexte": "2001-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-09" }, { "@id": "LEGIARTI000021185643", "@num": "11", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427131", "@num": "6", "#text": "Décret n°2001-1332 du 28 décembre 2001 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591305", "@nortexte": "MCCT0100750D", "@numtexte": "2001-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427159", "@num": "12", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427146", "@num": "2", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427170", "@num": "21", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427154", "@num": "7", "#text": "Décret n°2001-1333 du 28 décembre 2001 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000407941", "@nortexte": "MCCT0100751D", "@numtexte": "2001-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427247", "@num": "14", "#text": "Décret n°2002-140 du 4 février 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "LEGIARTI000006427239", "@num": "9", "#text": "Décret n°2002-140 du 4 février 2002 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000227285", "@nortexte": "MCCT0200048D", "@numtexte": "2002-140", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-04" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006229948", "@num": "10", "#text": "Décret n°2004-308 du 29 mars 2004 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000799274", "@nortexte": "EQUK0301508D", "@numtexte": "2004-308", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-29" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006628457", "@num": "12", "#text": "Loi n°2004-803 du 9 août 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006378700", "@num": "ANNEXE", "#text": "Décret n°2004-1223 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000254207", "@nortexte": "ECOT0451302D", "@numtexte": "2004-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000006378768", "@num": "ANNEXE", "#text": "Décret n°2004-1224 du 17 novembre 2004 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440660", "@nortexte": "ECOT0451303D", "@numtexte": "2004-1224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-17" }, { "@id": "LEGIARTI000025625426", "@num": "223-12", "#text": "Arrêté du 12 novembre 2004 - art. 223-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000031566139", "@num": "223-14", "#text": "Arrêté du 12 novembre 2004 - art. 223-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026453097", "@num": "223-17", "#text": "Arrêté du 12 novembre 2004 - art. 223-17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025682927", "@num": "234-4", "#text": "Arrêté du 12 novembre 2004 - art. 234-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025686316", "@num": "236-6", "#text": "Arrêté du 12 novembre 2004 - art. 236-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000041605200", "@num": "261-1", "#text": "Arrêté du 12 novembre 2004 - art. 261-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025580859", "@num": "261-2", "#text": "Arrêté du 12 novembre 2004 - art. 261-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036894889", "@num": "321-22", "#text": "Arrêté du 12 novembre 2004 - art. 321-22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025914495", "@num": "329-5", "#text": "Arrêté du 12 novembre 2004 - art. 329-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000025710873", "@num": "339-5", "#text": "Arrêté du 12 novembre 2004 - art. 339-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000036895414", "@num": "512-1", "#text": "Arrêté du 12 novembre 2004 - art. 512-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000044087052", "@num": "541-21", "#text": "Arrêté du 12 novembre 2004 - art. 541-21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000026200010", "@num": "541-30", "#text": "Arrêté du 12 novembre 2004 - art. 541-30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006378896", "@num": "6", "#text": "Décret n°2004-1255 du 24 novembre 2004 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000445664", "@nortexte": "ECOT0420061D", "@numtexte": "2004-1255", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-24" }, { "@id": "LEGIARTI000047527843", "@num": "3-3", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000047527850", "@num": "4", "#text": "Décret n°2004-1312 du 26 novembre 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000440977", "@nortexte": "MCCT0400875D", "@numtexte": "2004-1312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-26" }, { "@id": "LEGIARTI000006409882", "@num": "ANNEXE IV", "#text": "Arrêté du 18 avril 2005 - art. ANNEXE IV (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605005", "@nortexte": "PRMX0508204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-18" }, { "@id": "LEGIARTI000043177385", "@num": "6", "#text": "Ordonnance n°2005-722 du 29 juin 2005 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000810872", "@nortexte": "ECOX0500044R", "@numtexte": "2005-722", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-29" }, { "@id": "LEGIARTI000006380997", "@num": "ANNEXE", "#text": "Décret n°2005-1069 du 30 août 2005 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812363", "@nortexte": "INDI0505636D", "@numtexte": "2005-1069", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-30" }, { "@id": "LEGIARTI000037300628", "@num": "44", "#text": "Décret n°2005-1309 du 20 octobre 2005 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000241445", "@nortexte": "JUSC0520586D", "@numtexte": "2005-1309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-20" }, { "@id": "LEGIARTI000019583738", "@num": "3", "#text": "Décret n°2006-324 du 20 mars 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634926", "@nortexte": "MCCK0600199D", "@numtexte": "2006-324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-20" }, { "@id": "LEGIARTI000006868352", "@num": "15", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006868343", "@num": "6", "#text": "Décret n°2006-608 du 26 mai 2006 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637296", "@nortexte": "EQUT0600697D", "@numtexte": "2006-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-26" }, { "@id": "LEGIARTI000006257793", "@num": "3", "#text": "Loi n°2006-1615 du 18 décembre 2006 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000646970", "@nortexte": "SOCX0600170L", "@numtexte": "2006-1615", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-18" }, { "@id": "LEGIARTI000020034208", "@num": "141", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006259979", "@num": "8", "#text": "Décret n°2007-153 du 5 février 2007 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613365", "@nortexte": "ECOT0620083D", "@numtexte": "2007-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000030399982", "@num": "9", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000028325725", "@num": "68-3", "#text": "Arrêté du 14 mai 2007 - art. 68-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000050411606", "@num": "68-5", "#text": "Arrêté du 14 mai 2007 - art. 68-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278899", "@nortexte": "INTD0754510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-05-14" }, { "@id": "LEGIARTI000020951195", "@num": "13-4", "#text": "Décret n°2007-1532 du 24 octobre 2007 - art. 13-4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000619224", "@nortexte": "ECEI0753560D", "@numtexte": "2007-1532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000019564391", "@num": "3", "#text": "Décret n°2008-1015\n du 1er octobre 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000019563918", "@nortexte": "MCCB0805244D", "@numtexte": "2008-1015", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-01" }, { "@id": "LEGIARTI000034264367", "@num": "4", "#text": "Arrêté du 9 octobre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019668803", "@nortexte": "DEVE0824278A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-09" }, { "@id": "LEGITEXT000020937786", "#text": "Décret n°2009-948\n du 29 juillet 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020934565", "@nortexte": "INDI0915084D", "@numtexte": "2009-948", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-07-29" }, { "@id": "LEGIARTI000022009235", "@num": "Annexe 2", "#text": "Arrêté du 12 janvier 2010 - art. Annexe 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021673951", "@nortexte": "DEVE0930803A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-12" }, { "@id": "LEGIARTI000039343933", "#text": "Décret n°2010-191\n du 26 février 2010 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021878731", "@nortexte": "ECET1001723D", "@numtexte": "2010-191", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-26" }, { "@id": "LEGIARTI000042389851", "@num": "10", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000031399311", "@num": "23", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022146253", "@num": "8", "#text": "Décret n°2010-416\n du 27 avril 2010 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022145148", "@nortexte": "MCCT0927655D", "@numtexte": "2010-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000034264196", "@num": "12", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437307", "@num": "33", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437339", "@num": "36", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000022437279", "@num": "6", "#text": "Décret n°2010-747\n du 2 juillet 2010 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022423813", "@nortexte": "MCCT0931323D", "@numtexte": "2010-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-02" }, { "@id": "LEGIARTI000045578688", "@num": "25", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000045578624", "@num": "5", "#text": "Décret n°2010-756\n du 7 juillet 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGIARTI000031834248", "@num": "10", "#text": "Décret n°2010-911 du 3 août 2010 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022664710", "@nortexte": "EATX1016790D", "@numtexte": "2010-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-03" }, { "@id": "LEGIARTI000023088661", "@num": "9", "#text": "Décret n°2010-1379 du 12 novembre 2010 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023038244", "@nortexte": "MCCE1019142D", "@numtexte": "2010-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-12" }, { "@id": "LEGIARTI000037803355", "@num": "9", "#text": "Décret n°2011-52\n du 13 janvier 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023417985", "@nortexte": "MCCB1029857D", "@numtexte": "2011-52", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-01-13" }, { "@id": "LEGIARTI000023587730", "#text": "Arrêté du 7 février 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587082", "@nortexte": "MCCK1101197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-07" }, { "@id": "LEGIARTI000023712958", "@num": "2", "#text": "Décret n°2011-268 du 14 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023708332", "@nortexte": "EFIT1105845D", "@numtexte": "2011-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-14" }, { "@id": "LEGIARTI000045971049", "#text": "Décret n°2011-357 du 31 mars 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023797430", "@nortexte": "DEVA1103138D", "@numtexte": "2011-357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-31" }, { "@id": "LEGIARTI000024186859", "@num": "1", "#text": "Décret n°2011-666\n du 14 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024185409", "@nortexte": "DEVL1034033D", "@numtexte": "2011-666", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-14" }, { "@id": "LEGIARTI000024468586", "@num": "1", "#text": "Arrêté du 10 août 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024463153", "@nortexte": "EFIT1109964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-10" }, { "@id": "LEGIARTI000047229367", "@num": "1", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652715", "@num": "13", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000042652729", "@num": "26", "#text": "Décret n°2012-484 du 13 avril 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025688505", "@nortexte": "MCCE1206681D", "@numtexte": "2012-484", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-13" }, { "@id": "LEGIARTI000026502195", "@num": "28", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000026502205", "@num": "8", "#text": "Décret n°2012-1155\n du 15 octobre 2012 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026501595", "@nortexte": "MCCK1207647D", "@numtexte": "2012-1155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-15" }, { "@id": "LEGIARTI000027277563", "@num": "8", "#text": "Décret n°2013-291\n du 5 avril 2013 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027276673", "@nortexte": "MCCB1238758D", "@numtexte": "2013-291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-05" }, { "@id": "LEGIARTI000038250751", "@num": "7", "#text": "Arrêté du 2 mai 2013 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000027669888", "@num": "1", "#text": "Arrêté du 3 juillet 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027665529", "@nortexte": "BUDD1317330A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-03" }, { "@id": "LEGIARTI000048873472", "@num": "14", "#text": "Décret n°2013-611 du 10 juillet 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692243", "@nortexte": "DEVL1204202D", "@numtexte": "2013-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000027729516", "#text": "Décret n°2013-637\n du 12 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027727753", "@nortexte": "EFIT1316700D", "@numtexte": "2013-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-12" }, { "@id": "LEGIARTI000028173176", "@num": "2", "#text": "Décret n°2013-999\n du 8 novembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028172775", "@nortexte": "MCCK1318288D", "@numtexte": "2013-999", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-08" }, { "@id": "LEGIARTI000028428503", "@num": "22", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000045971149", "#text": "Décret n°2014-568 du 30 mai 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029035912", "@nortexte": "DEVA1324906D", "@numtexte": "2014-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-30" }, { "@id": "LEGIARTI000029191837", "@num": "11", "#text": "DÉCRET n°2014-764 du 3 juillet 2014 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029190216", "@nortexte": "DEVR1327315D", "@numtexte": "2014-764", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-03" }, { "@id": "LEGIARTI000038589710", "@num": "31-1", "#text": "ORDONNANCE n° 2014-948 du 20 août 2014 - art. 31-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029391551", "@nortexte": "FCPT1414784R", "@numtexte": "2014-948", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-08-20" }, { "@id": "LEGIARTI000048911428", "@num": "Annexe 5", "#text": "ARRÊTÉ du 4 septembre 2014 - art. Annexe 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029460644", "@nortexte": "DEVR1414899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000048830355", "@num": "Annexe II", "#text": "ARRÊTÉ du 24 novembre 2014 - art. Annexe II (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799227", "@nortexte": "DEVR1412294A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000030103836", "#text": "DÉCRET n°2015-28 du 15 janvier 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030103522", "@nortexte": "ETLL1430341D", "@numtexte": "2015-28", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-01-15" }, { "@id": "LEGIARTI000030134148", "@num": "5", "#text": "ARRÊTÉ du 11 janvier 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030132998", "@nortexte": "DEVR1428513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-11" }, { "@id": "LEGIARTI000038589274", "@num": "191", "#text": "LOI n° 2015-990 du 6 août 2015 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000030982318", "@num": "13", "#text": "LOI n°2015-990 du 6 août 2015 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000031561587", "@num": "6", "#text": "ORDONNANCE n° 2015-1576 du 3 décembre 2015 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031560621", "@nortexte": "FCPT1519260R", "@numtexte": "2015-1576", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000031561583", "@num": "4", "#text": "ORDONNANCE n°2015-1576 du 3 décembre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031560621", "@nortexte": "FCPT1519260R", "@numtexte": "2015-1576", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-12-03" }, { "@id": "LEGIARTI000039262681", "@num": "2", "#text": "DÉCRET n°2015-1586 du 4 décembre 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031566970", "@nortexte": "FCPA1528253D", "@numtexte": "2015-1586", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-04" }, { "@id": "LEGIARTI000032005754", "@num": "2", "#text": "Ordonnance n°2016-130 du 10 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032004378", "@nortexte": "DEVR1531675R", "@numtexte": "2016-130", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032596623", "@num": "4", "#text": "Décret n°2016-691 du 28 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032592588", "@nortexte": "DEVR1527456D", "@numtexte": "2016-691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-28" }, { "@id": "LEGIARTI000032617519", "@num": "1", "#text": "Arrêté du 24 mai 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032616130", "@nortexte": "FCPT1610056A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-24" }, { "@id": "LEGIARTI000038336627", "@num": "1", "#text": "Arrêté du 4 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011592", "@nortexte": "FCPT1620703A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-04" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000033288742", "@num": "3", "#text": "Décret n°2016-1422 du 21 octobre 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033284298", "@nortexte": "MCCE1620586D", "@numtexte": "2016-1422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-21" }, { "@id": "LEGIARTI000033387045", "@num": "4", "#text": "Arrêté du 3 novembre 2016 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033385467", "@nortexte": "DEVR1626513A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-03" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181958", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181888", "@num": "11", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048188693", "@num": "2", "#text": "Arrêté du 13 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585226", "@nortexte": "DEVR1636693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000049688699", "@num": "4", "#text": "Arrêté du 13 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033585076", "@nortexte": "DEVR1636688A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-13" }, { "@id": "LEGIARTI000033666826", "@num": "1", "#text": "Décret n°2016-1794 du 21 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033664873", "@nortexte": "ECFT1622610D", "@numtexte": "2016-1794", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-21" }, { "@id": "LEGIARTI000033961303", "@num": "2", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000033961309", "@num": "7", "#text": "Décret n°2017-104 du 27 janvier 2017 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033936766", "@nortexte": "MCCE1605339D", "@numtexte": "2017-104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034261146", "@num": "1", "#text": "Arrêté du 16 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258599", "@nortexte": "DEVR1707993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-16" }, { "@id": "LEGIARTI000034261044", "@num": "1", "#text": "Décret n°2017-373 du 21 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034258840", "@nortexte": "MCCE1633130D", "@numtexte": "2017-373", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-21" }, { "@id": "LEGIARTI000041716474", "@num": "29", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 29 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000041716419", "@num": "5", "#text": "Décret n°2017-427 du 29 mars 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034307467", "@nortexte": "DEVT1632876D", "@numtexte": "2017-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-29" }, { "@id": "LEGIARTI000034424952", "@num": "11", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424962", "@num": "20", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034424944", "@num": "7", "#text": "Décret n°2017-540 du 12 avril 2017 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000034420363", "@nortexte": "JUSC1628980D", "@numtexte": "2017-540", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-12" }, { "@id": "LEGIARTI000034753107", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2017 - art. Annexe 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034600911", "@nortexte": "DEVR1708312A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000034804702", "@num": "2", "#text": "Arrêté du 9 mai 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034631398", "@nortexte": "DEVR1712866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034734947", "@num": "1", "#text": "Décret n°2017-1040 du 10 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034678956", "@nortexte": "LHAL1708199D", "@numtexte": "2017-1040", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036820617", "@num": "5", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000036820619", "@num": "6", "#text": "Décret n°2018-284 du 18 avril 2018 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000036819435", "@nortexte": "ECOT1808327D", "@numtexte": "2018-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-18" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGITEXT000037830050", "#text": "Décret n°2018-1162 du 17 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037826463", "@nortexte": "ECOT1821712D", "@numtexte": "2018-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-17" }, { "@id": "LEGIARTI000038484374", "@num": "2", "#text": "Arrêté du 25 février 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038169004", "@nortexte": "INTC1905245A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-25" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000046388745", "#text": "Décret n°2019-832 du 6 août 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038895354", "@nortexte": "TREA1915864D", "@numtexte": "2019-832", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-06" }, { "@id": "LEGIARTI000039141554", "@num": "2", "#text": "Arrêté du 3 septembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039138144", "@nortexte": "TRER1921331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-03" }, { "@id": "LEGIARTI000039461327", "#text": "Arrêté du 29 novembre 2019 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457498", "@nortexte": "AGRT1933870A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-29" }, { "@id": "LEGIARTI000039769935", "@num": "11", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000039769956", "@num": "21", "#text": "Décret n°2019-1563 du 30 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039700986", "@nortexte": "CPAB1934083D", "@numtexte": "2019-1563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000048927406", "@num": "1", "#text": "Arrêté du 31 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727569", "@nortexte": "ECOT1937237A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041431269", "@num": "14", "#text": "Décret n°2019-1585 du 30 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039726866", "@nortexte": "ECOA1930017D", "@numtexte": "2019-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041432660", "@num": "11", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048136266", "@num": "14", "#text": "Décret n°2019-1587 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727131", "@nortexte": "ECOA1930027D", "@numtexte": "2019-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000048143918", "@num": "14", "#text": "Décret n°2019-1589 du 31 décembre 2019 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039727308", "@nortexte": "ECOA1930036D", "@numtexte": "2019-1589", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000046685312", "@num": "ANNEXE 1", "#text": "Arrêté du 20 février 2020 - art. ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000041756776", "@num": "3", "#text": "Arrêté du 6 mars 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041755685", "@nortexte": "TRER2007203A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-06" }, { "@id": "LEGIARTI000045650464", "@num": "1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023807", "@num": "2", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023818", "@num": "3-1", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169357", "@num": "3-10", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169350", "@num": "3-11", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169343", "@num": "3-12", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000043169334", "@num": "3-14", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042023830", "@num": "3-3", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042488063", "@num": "3-7", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000042239219", "@num": "3-8", "#text": "Décret n°2020-371 du 30 mars 2020 - art. 3-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041768315", "@nortexte": "ECOI2007755D", "@numtexte": "2020-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-30" }, { "@id": "LEGIARTI000041796006", "#text": "Arrêté du 9 avril 2020 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041793957", "@nortexte": "TRER1910964A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-09" }, { "@id": "LEGIARTI000041804885", "@num": "3", "#text": "Décret n°2020-433 du 16 avril 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041804376", "@nortexte": "ECOI2009555D", "@numtexte": "2020-433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041804889", "@num": "5", "#text": "Décret n°2020-433 du 16 avril 2020 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000041804376", "@nortexte": "ECOI2009555D", "@numtexte": "2020-433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000041871296", "@num": "7", "#text": "Décret n°2020-552 du 12 mai 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000041869976", "@nortexte": "ECOI2011222D", "@numtexte": "2020-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-12" }, { "@id": "LEGIARTI000042071879", "@num": "1", "#text": "Décret n°2020-830 du 1er juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042071021", "@nortexte": "TRER2014997D", "@numtexte": "2020-830", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-01" }, { "@id": "LEGIARTI000042121843", "@num": "2", "#text": "Décret n°2020-873 du 16 juillet 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042121268", "@nortexte": "ECOI2017676D", "@numtexte": "2020-873", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-16" }, { "@id": "LEGIARTI000042239179", "@num": "3", "#text": "Décret n°2020-1048 du 14 août 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042237969", "@nortexte": "ECOI2020214D", "@numtexte": "2020-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000042239250", "@num": "2", "#text": "Décret n°2020-1053 du 14 août 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042238145", "@nortexte": "MOMS2021532D", "@numtexte": "2020-1053", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-08-14" }, { "@id": "LEGIARTI000042487291", "@num": "1", "#text": "Décret n°2020-1328 du 2 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042486721", "@nortexte": "ECOI2026329D", "@numtexte": "2020-1328", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-02" }, { "@id": "LEGIARTI000042500975", "@num": "17", "#text": "Décret n°2020-1349 du 4 novembre 2020 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500096", "@nortexte": "ECOB1930945D", "@numtexte": "2020-1349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-04" }, { "@id": "LEGIARTI000045899511", "@num": "11", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000045900202", "@num": "21", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000050083429", "@num": "6", "#text": "Décret n°2020-1359 du 5 novembre 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042504973", "@nortexte": "CCPB2026834D", "@numtexte": "2020-1359", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000042649495", "@num": "3", "#text": "Décret n°2020-1552 du 9 décembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042636799", "@nortexte": "MICE2028635D", "@numtexte": "2020-1552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-09" }, { "@id": "LEGIARTI000042703522", "@num": "1", "#text": "Décret n°2020-1620 du 19 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042702165", "@nortexte": "ECOI2032737D", "@numtexte": "2020-1620", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-19" }, { "@id": "LEGIARTI000042778417", "@num": "20", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042843334", "@num": "1", "#text": "Décret n°2020-1766 du 30 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042838319", "@nortexte": "ECOI2030996D", "@numtexte": "2020-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-30" }, { "@id": "LEGIARTI000043053297", "@num": "20", "#text": "Arrêté du 6 janvier 2021 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042992976", "@nortexte": "ECOT2100415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-06" }, { "@id": "LEGIARTI000043072082", "@num": "7", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000043247411", "@num": "19", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247381", "@num": "2", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247417", "@num": "22", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000043247383", "@num": "3", "#text": "Décret n°2021-273 du 11 mars 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043243818", "@nortexte": "TRER2103788D", "@numtexte": "2021-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-11" }, { "@id": "LEGIARTI000044209680", "@num": "1", "#text": "Décret n°2021-310 du 24 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043285825", "@nortexte": "ECOI2107724D", "@numtexte": "2021-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-24" }, { "@id": "LEGIARTI000043402315", "@num": "1", "#text": "Décret n°2021-474 du 20 avril 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043401315", "@nortexte": "TRER2108353D", "@numtexte": "2021-474", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-20" }, { "@id": "LEGIARTI000044209455", "@num": "1", "#text": "Décret n°2021-624 du 20 mai 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043518573", "@nortexte": "ECOI2114303D", "@numtexte": "2021-624", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044963422", "@num": "12", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043689507", "@num": "21", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963413", "@num": "22", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000044963460", "@num": "4", "#text": "Décret n°2021-793 du 22 juin 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043688681", "@nortexte": "MICE2035945D", "@numtexte": "2021-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-22" }, { "@id": "LEGIARTI000043765117", "@num": "2", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000043831114", "@num": "1", "#text": "Décret n°2021-960 du 20 juillet 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043814042", "@nortexte": "ECOI2119426D", "@numtexte": "2021-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-20" }, { "@id": "LEGIARTI000043948679", "@num": "2", "#text": "Décret n°2021-1094 du 19 août 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043947198", "@nortexte": "SSAS2123198D", "@numtexte": "2021-1094", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-19" }, { "@id": "LEGIARTI000044083925", "#text": "Arrêté du 16 septembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044082757", "@nortexte": "ECOT2125496A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-16" }, { "@id": "LEGIARTI000044138571", "@num": "4", "#text": "Décret n°2021-1273 du 30 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044137761", "@nortexte": "TRER2100491D", "@numtexte": "2021-1273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-30" }, { "@id": "LEGIARTI000044165839", "@num": "9", "#text": "Arrêté du 24 septembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044162988", "@nortexte": "INTD2119693A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-24" }, { "@id": "LEGIARTI000044167214", "@num": "5", "#text": "Arrêté du 28 septembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044162840", "@nortexte": "TRER2128327A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-28" }, { "@id": "LEGIARTI000048908669", "@num": "ANNEXE 3", "#text": "Arrêté du 6 octobre 2021 - art. ANNEXE 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173060", "@nortexte": "TRER2122650A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-06" }, { "@id": "LEGIARTI000044288239", "@num": "1", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288399", "@num": "1", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044332519", "@num": "2", "#text": "Décret n°2021-1488 du 16 novembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044332057", "@nortexte": "ECOI2131280D", "@numtexte": "2021-1488", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-16" }, { "@id": "LEGIARTI000044452417", "@num": "2", "#text": "Décret n°2021-1582 du 7 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044446977", "@nortexte": "ECOI2133650D", "@numtexte": "2021-1582", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-07" }, { "@id": "LEGIARTI000044507794", "@num": "1", "#text": "Décret n°2021-1664 du 16 décembre 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505677", "@nortexte": "ECOI2130311D", "@numtexte": "2021-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044508331", "@num": "17", "#text": "Décret n°2021-1675 du 16 décembre 2021 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044506558", "@nortexte": "LOGL2027641D", "@numtexte": "2021-1675", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000044951870", "@num": "12", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951920", "@num": "19", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044951864", "@num": "9", "#text": "Décret n°2021-1924 du 30 décembre 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792333", "@nortexte": "MICE2121818D", "@numtexte": "2021-1924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957413", "@num": "13", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957357", "@num": "3", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044957361", "@num": "5", "#text": "Décret n°2021-1926 du 30 décembre 2021 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044792513", "@nortexte": "MICE2123537D", "@numtexte": "2021-1926", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045548403", "@num": "1", "#text": "Décret n°2022-3 du 4 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044833602", "@nortexte": "ECOI2137980D", "@numtexte": "2022-3", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-04" }, { "@id": "LEGIARTI000045739490", "@num": "1", "#text": "Décret n°2022-111 du 2 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045113785", "@nortexte": "ECOI2201149D", "@numtexte": "2022-111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-02" }, { "@id": "LEGIARTI000045195219", "#text": "Décret n°2022-206 du 18 février 2022 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045195214", "@num": "2", "#text": "Décret n°2022-206 du 18 février 2022 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000045190500", "@nortexte": "ECOA2130115D", "@numtexte": "2022-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-18" }, { "@id": "LEGIARTI000045739505", "@num": "1", "#text": "Décret n°2022-221 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197797", "@nortexte": "ECOI2202568D", "@numtexte": "2022-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045202587", "@num": "1", "#text": "Décret n°2022-222 du 21 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197838", "@nortexte": "ECOI2202871D", "@numtexte": "2022-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045247873", "@num": "11", "#text": "Décret n°2022-256 du 25 février 2022 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000045245101", "@nortexte": "MICK2136733D", "@numtexte": "2022-256", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-25" }, { "@id": "LEGIARTI000045343138", "@num": "1", "#text": "Décret n°2022-349 du 12 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045340677", "@nortexte": "ECOI2204754D", "@numtexte": "2022-349", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-12" }, { "@id": "LEGIARTI000045817743", "@num": "1", "#text": "Arrêté du 7 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045358485", "@nortexte": "ECOI2206657A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-03-07" }, { "@id": "LEGIARTI000045513161", "@num": "1", "#text": "Décret n°2022-485 du 5 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045512165", "@nortexte": "ECOI2210660D", "@numtexte": "2022-485", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000047067426", "@num": "15", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067417", "@num": "2", "#text": "Décret n°2022-636 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641474", "@nortexte": "TRAT2206871D", "@numtexte": "2022-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067388", "@num": "15", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067379", "@num": "2", "#text": "Décret n°2022-637 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641512", "@nortexte": "TRAT2206874D", "@numtexte": "2022-637", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067346", "@num": "15", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000047067338", "@num": "2", "#text": "Décret n°2022-638 du 22 avril 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045641550", "@nortexte": "TRAT2207016D", "@numtexte": "2022-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-22" }, { "@id": "LEGIARTI000045700100", "@num": "1", "#text": "Décret n°2022-747 du 28 avril 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045697223", "@nortexte": "SPOV2207870D", "@numtexte": "2022-747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000049663670", "@num": "2", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046017537", "@num": "6", "#text": "Délibération n°2022/CA/12 du 30 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000046014410", "@nortexte": "MICK2219652X", "@numtexte": "2022/CA/12", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2022-06-30" }, { "@id": "LEGIARTI000047103987", "#text": "Décret n°2022-1182 du 25 août 2022 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103991", "@num": "2", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000047103993", "@num": "3", "#text": "Décret n°2022-1182 du 25 août 2022 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000046220689", "@nortexte": "ECOA2217072D", "@numtexte": "2022-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-25" }, { "@id": "LEGIARTI000049922362", "#text": "Arrêté du 28 novembre 2022 - art. 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L526-32 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044563936", "@num": "L531-2", "#text": "Code monétaire et financier - art. L531-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370390", "@num": "L54-10-3", "#text": "Code monétaire et financier - art. L54-10-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578118", "@num": "L561-33", "#text": "Code monétaire et financier - art. L561-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512785", "@num": "L561-4-1", "#text": "Code monétaire et financier - art. L561-4-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438051", "@num": "L612-26", "#text": "Code monétaire et financier - art. L612-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020874231", "@num": "L613-10", "#text": "Code monétaire et financier - art. 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R621-43-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019294077", "@num": "L529-2", "#text": "Code rural - art. L529-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019294073", "@num": "L529-3", "#text": "Code rural - art. L529-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161293", "@fin": "2999-01-01", "#text": "Section 1 : Définitions", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146053", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006229187", "@fin": "2001-05-16", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229188", "@fin": "2001-12-12", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229189", "@fin": "2005-07-27", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2001-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229190", "@fin": "2015-12-05", "@num": "L233-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031564650", "@fin": "2999-01-01", "@num": "L233-3", "@etat": "VIGUEUR", "@debut": "2015-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.- Toute personne, physique ou morale, est considérée, pour l'application des sections 2 et 4 du présent chapitre, comme en contrôlant une autre :
\n
1° Lorsqu'elle détient directement ou indirectement une fraction du capital lui conférant la majorité des droits de vote dans les assemblées générales de cette société ;
\n
2° Lorsqu'elle dispose seule de la majorité des droits de vote dans cette société en vertu d'un accord conclu avec d'autres associés ou actionnaires et qui n'est pas contraire à l'intérêt de la société ;
\n
3° Lorsqu'elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les assemblées générales de cette société ;
\n
4° Lorsqu'elle est associée ou actionnaire de cette société et dispose du pouvoir de nommer ou de révoquer la majorité des membres des organes d'administration, de direction ou de surveillance de cette société.
\n
II.-Elle est présumée exercer ce contrôle lorsqu'elle dispose directement ou indirectement, d'une fraction des droits de vote supérieure à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
\n
III.-Pour l'application des mêmes sections du présent chapitre, deux ou plusieurs personnes agissant de concert sont considérées comme en contrôlant conjointement une autre lorsqu'elles déterminent en fait les décisions prises en assemblée générale.
" } }, "LEGIARTI000032258610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258610", "URL": "article/LEGI/ARTI/00/00/32/25/86/LEGIARTI000032258610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000032253059", "@num": "23", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932535", "@num": "2", "#text": "Arrêté du 27 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048520390", "@num": "16", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. 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Dans les sociétés de commissaires aux comptes inscrites, les fonctions de commissaire aux comptes sont exercées, au nom de la société, par les commissaires aux comptes personnes physiques associés, actionnaires ou dirigeants de cette société qui signent le rapport destiné à l'organe appelé à statuer sur les comptes. Ces personnes ne peuvent exercer les fonctions de commissaire aux comptes qu'au sein d'une seule société de commissaires aux comptes. Les membres du conseil d'administration ou du conseil de surveillance peuvent être salariés de la société sans limitation de nombre ni condition d'ancienneté au titre de la qualité de salarié.

En cas de décès d'un actionnaire ou associé commissaire aux comptes, ses ayants droit disposent d'un délai de deux ans pour céder leurs actions ou parts à un commissaire aux comptes.

Par dérogation au premier alinéa l'exercice de ces fonctions est possible simultanément au sein d'une société de commissaires aux comptes et d'une autre société de commissaires aux comptes dont la première détient plus de la moitié du capital social ou dans le cas où les associés des deux entités sont communs pour au moins la moitié d'entre eux.

" } }, "LEGIARTI000032258683": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-9", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258683", "URL": "article/LEGI/ARTI/00/00/32/25/86/LEGIARTI000032258683.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000032252997", "@num": "35", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000043504738", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502352", "@nortexte": "JUSC2112808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932537", "@num": "3", "#text": "Arrêté du 27 juillet 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048520392", "@num": "17", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. 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Les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes annuels sont réguliers et sincères et donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité à la fin de cet exercice.

Lorsqu'une personne ou une entité établit des comptes consolidés, les commissaires aux comptes certifient, en justifiant de leurs appréciations, que les comptes consolidés sont réguliers et sincères et donnent une image fidèle du patrimoine, de la situation financière ainsi que du résultat de l'ensemble constitué par les personnes et entités comprises dans la consolidation.

Sans préjudice des dispositions de l'article L. 823-14, la certification des comptes consolidés est délivrée notamment après examen des travaux des commissaires aux comptes des personnes et entités comprises dans la consolidation ou, s'il n'en est point, des professionnels chargés du contrôle des comptes desdites personnes et entités.

Le contenu du rapport du commissaire destiné à l'organe appelé à statuer sur les comptes est fixé par décret en Conseil d'Etat.

" } }, "LEGIARTI000032258728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258728", "URL": "article/LEGI/ARTI/00/00/32/25/87/LEGIARTI000032258728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément à l'article 53 5° de l'ordonnance n° 2016-315 du 17 mars 2016, les dispositions du III de l'article L. 823-16 du code de commerce dans sa rédaction issue de la présente ordonnance entrent en vigueur à compter du premier exercice ouvert postérieurement au 16 juin 2016.

\n
\n
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I. - Les commissaires aux comptes portent à la connaissance, selon le cas, de l'organe collégial chargé de l'administration ou de l'organe chargé de la direction et de l'organe de surveillance, ainsi que, le cas échéant, du comité spécialisé mentionné à l'article L. 823-19 agissant sous la responsabilité exclusive et collective de ces organes :

1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;

3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;

4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.

II. - Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19 ou qui se sont volontairement dotées d'un comité spécialisé au sens dudit article, ils examinent en outre avec le comité spécialisé mentionné à cet article les risques pesant sur leur indépendance et les mesures de sauvegarde prises pour atténuer ces risques. Ils portent à la connaissance de ce comité les faiblesses significatives du contrôle interne, pour ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, et lui communiquent chaque année :

1°) Une déclaration d'indépendance ;

2° Une actualisation des informations mentionnées à l'article L. 820-3 détaillant les prestations fournies par les membres du réseau auquel les commissaires aux comptes sont affiliés ainsi que les services autres que la certification des comptes qu'ils ont eux-mêmes fournis.

III. - Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19, les commissaires aux comptes remettent au comité spécialisé au sens dudit article un rapport complémentaire conforme aux dispositions de l'article 11 du règlement (UE) n° 537/2014 du 16 avril 2014. Ce rapport est remis à l'organe chargé de l'administration ou à l'organe de surveillance lorsque celui-ci remplit les fonctions du comité spécialisé. (1)

" } }, "LEGIARTI000032258754": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-19", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000032258754", "URL": "article/LEGI/ARTI/00/00/32/25/87/LEGIARTI000032258754.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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L114-17-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013301", "@num": "L212-3-1", "#text": "Code de la mutualité - art. L212-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259091", "@num": "L212-3-2", "#text": "Code de la mutualité - art. L212-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030438711", "@num": "L931-14", "#text": "Code de la sécurité sociale. - art. L931-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031013305", "@num": "L931-14-1", "#text": "Code de la sécurité sociale. - art. 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I.-Au sein des entités d'intérêt public au sens de l'article L. 820-1 et des sociétés de financement au sens du II de l'article L. 511-1 du code monétaire et financier, un comité spécialisé agissant sous la responsabilité, selon le cas, de l'organe chargé de l'administration ou de l'organe de surveillance, assure le suivi des questions relatives à l'élaboration et au contrôle des informations comptables et financières.

II.-La composition de ce comité est fixée, selon le cas, par l'organe chargé de l'administration ou de la surveillance. Elle ne peut comprendre que des membres de l'organe chargé de l'administration ou de la surveillance en fonction dans la société, à l'exclusion de ceux exerçant des fonctions de direction. Un membre au moins du comité doit présenter des compétences particulières en matière financière, comptable ou de contrôle légal des comptes et être indépendant au regard de critères précisés et rendus publics par l'organe chargé de l'administration ou de la surveillance.

Sans préjudice des compétences des organes chargés de l'administration, de la direction et de la surveillance, ce comité est notamment chargé des missions suivantes :

1° Il suit le processus d'élaboration de l'information financière et, le cas échéant, formule des recommandations pour en garantir l'intégrité ;

2° Il suit l'efficacité des systèmes de contrôle interne et de gestion des risques, ainsi que le cas échéant de l'audit interne, en ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, sans qu'il soit porté atteinte à son indépendance ;

3° Il émet une recommandation sur les commissaires aux comptes proposés à la désignation par l'assemblée générale ou l'organe exerçant une fonction analogue. Cette recommandation adressée à l'organe chargé de l'administration ou l'organe de surveillance est élaborée conformément aux dispositions de l'article 16 du règlement (UE) n° 537/2014 précité ; il émet également une recommandation à cet organe lorsque le renouvellement du mandat du ou des commissaires est envisagé dans les conditions définies à l'article L. 823-3-1 ;

4° Il suit la réalisation par le commissaire aux comptes de sa mission ; en ce qui concerne les entités d'intérêt public, il tient compte des constatations et conclusions du Haut conseil du commissariat aux comptes consécutives aux contrôles réalisés en application des articles L. 821-9 et suivants ;

5° Il s'assure du respect par le commissaire aux comptes des conditions d'indépendance définies à la section 2 du chapitre II du présent titre ; en ce qui concerne les entités d'intérêt public, le cas échéant, il prend les mesures nécessaires à l'application du paragraphe 3 de l'article 4 du règlement (UE) n° 537/2014 précité et s'assure du respect des conditions mentionnées à l'article 6 du même règlement ;

6° Il approuve, pour les entités d'intérêt public, la fourniture des services mentionnés à l'article L. 822-11-2 ;

7° Il rend compte régulièrement à l'organe collégial chargé de l'administration ou à l'organe de surveillance de l'exercice de ses missions. Il rend également compte des résultats de la mission de certification des comptes, de la manière dont cette mission a contribué à l'intégrité de l'information financière et du rôle qu'il a joué dans ce processus. Il l'informe sans délai de toute difficulté rencontrée.
\n

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Outre les mentions prévues à l'article R. 123-237, dans toutes les correspondances et tous les documents émanant de la société, la raison ou dénomination sociale est accompagnée de la désignation de société de commissaires aux comptes complétée par l'indication de sa forme juridique.
\n
" } }, "LEGIARTI000032957301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-05", "DATE_DEBUT": "2016-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000032957301", "URL": "article/LEGI/ARTI/00/00/32/95/73/LEGIARTI000032957301.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 94 II du décret n° 2016-1026 du 26 juillet 2016, les dispositions de l'article R. 823-7 dans sa rédaction issue du présent décret sont applicables au rapport du commissaire aux comptes portant sur la certification des comptes des exercices ouverts postérieurement à l'entrée en vigueur du présent décret.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006343164", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@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": "LEGIARTI000032940361", "@num": "76", "#text": "Décret n°2016-1026 du 26 juillet 2016 - art. 76", "@sens": "cible", "@cidtexte": "JORFTEXT000032938640", "@nortexte": "JUSC1613212D", "@numtexte": "2016-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034891718", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034890994", "@nortexte": "JUSC1714746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000034901231", "@num": "A823-18", "#text": "Code de commerce - art. A823-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034883561", "@num": "A823-27", "#text": "Code de commerce - art. A823-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197564", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029479743", "@num": "R225-83", "#text": "Code de commerce - art. R225-83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270926", "@num": "R822-56", "#text": "Code de commerce - art. R822-56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539934", "@num": "R823-10", "#text": "Code de commerce - art. R823-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006271025", "@fin": "2016-07-29", "@num": "R823-7", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957301", "@fin": "2020-06-05", "@num": "R823-7", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955862", "@fin": "2024-02-01", "@num": "R823-7", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans leur rapport à l'assemblée générale ordinaire, les commissaires aux comptes précisent, outre les mentions prévues à l'article R. 822-56 :

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1° L'identité de la personne ou de l'entité dont ils certifient les comptes en précisant l'organe à qui le rapport est destiné ;

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2° Les comptes annuels ou consolidés qui font l'objet du rapport et l'exercice auquel ils se rapportent ;

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3° Les règles et méthodes comptables appliquées pour établir les comptes ;

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4° L'étendue de leur mission, ainsi que les normes d'exercice professionnel conformément auxquelles elle a été accomplie ;

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5° Le cas échéant, les incertitudes significatives liées à des événements ou à des circonstances susceptibles de mettre en cause la continuité de l'exploitation.

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Ils formulent s'il y a lieu toute observation utile.

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Les commissaires aux comptes déclarent :

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1° Soit certifier que les comptes annuels ou consolidés sur lesquels porte le rapport sont réguliers et sincères et qu'ils donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité ou de l'ensemble des personnes et entités comprises dans la consolidation à la fin de l'exercice ;

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2° Soit assortir la certification de réserves ;

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3° Soit refuser la certification des comptes ;

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4° Soit être dans l'impossibilité de certifier les comptes.

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Ils justifient de leurs appréciations et précisent les motifs de leurs réserves, de leur refus ou de leur impossibilité de certifier.

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Lorsque la mission de certification porte sur les comptes d'une entité d'intérêt public, la justification des appréciations consiste en une description des risques d'anomalies significatives les plus importants, y compris lorsque ceux-ci sont dus à une fraude, et indique les réponses apportées pour faire face à ces risques.

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Les commissaires aux comptes font état de leurs observations sur la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion de l'exercice et dans les documents adressés aux actionnaires sur la situation financière de la société et de l'ensemble des entreprises comprises dans la consolidation ainsi que sur les comptes annuels et les comptes consolidés.

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Ils attestent spécialement l'exactitude et la sincérité des informations mentionnées aux trois premiers alinéas de l'article L. 225-102-1.

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Ils respectent, lorsque la certification concerne les comptes d'une entité d'intérêt public, les exigences prévues à l'article 10 du règlement (UE) n° 537/2014 du Parlement européen et du Conseil du 16 avril 2014.

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Le rapport est signé par le commissaire aux comptes, personne physique, ou, lorsque le mandat est confié à une société de commissaires aux comptes, par la personne mentionnée au premier alinéa de l'article L. 822-9.

" } }, "LEGIARTI000033613707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-16", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033613707", "URL": "article/LEGI/ARTI/00/00/33/61/37/LEGIARTI000033613707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019900151", "@num": "21", "#text": "Ordonnance n°2008-1278 \n du 8 décembre 2008 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000024429495", "#text": "Arrêté du 21 juin 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424831", "@nortexte": "JUSC1116530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000024429031", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424804", "@nortexte": "JUSC1116524A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033613763", "@num": "53", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000033562029", "@num": "140", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034891718", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034890994", "@nortexte": "JUSC1714746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036253806", "@num": "1", "#text": "Arrêté du 18 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036249546", "@nortexte": "JUSC1734731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000036253808", "@num": "2", "#text": "Arrêté du 18 décembre 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036249546", "@nortexte": "JUSC1734731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000036916619", "@num": "2", "#text": "Arrêté du 3 mai 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000036915164", "@nortexte": "JUSC1812042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-03" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000043504738", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502352", "@nortexte": "JUSC2112808A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000046293661", "@num": "2", "#text": "Arrêté du 12 mai 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043502343", "@nortexte": "JUSC2112805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-12" }, { "@id": "LEGIARTI000047344319", "@num": "2", "#text": "Arrêté du 22 mars 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047341050", "@nortexte": "JUSC2307450A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-22" }, { "@id": "LEGIARTI000047932551", "@num": "10", "#text": "Arrêté du 27 juillet 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932563", "@num": "16", "#text": "Arrêté du 27 juillet 2023 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - 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I.-Les commissaires aux comptes portent à la connaissance, selon le cas, de l'organe collégial chargé de l'administration ou de l'organe chargé de la direction et de l'organe de surveillance, ainsi que, le cas échéant, du comité spécialisé mentionné à l'article L. 823-19 agissant sous la responsabilité de ces organes :

1° Leur programme général de travail mis en oeuvre ainsi que les différents sondages auxquels ils ont procédé ;

3° Les irrégularités et les inexactitudes qu'ils auraient découvertes ;

4° Les conclusions auxquelles conduisent les observations et rectifications ci-dessus sur les résultats de la période comparés à ceux de la période précédente.

II.-Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19 ou qui se sont volontairement dotées d'un comité spécialisé au sens dudit article, ils examinent en outre avec le comité spécialisé mentionné à cet article les risques pesant sur leur indépendance et les mesures de sauvegarde prises pour atténuer ces risques. Ils portent à la connaissance de ce comité les faiblesses significatives du contrôle interne, pour ce qui concerne les procédures relatives à l'élaboration et au traitement de l'information comptable et financière, et lui communiquent chaque année :

1°) Une déclaration d'indépendance ;

III.-Lorsqu'ils interviennent auprès de personnes ou d'entités soumises aux dispositions de l'article L. 823-19, les commissaires aux comptes remettent au comité spécialisé au sens dudit article un rapport complémentaire conforme aux dispositions de l'article 11 du règlement (UE) n° 537/2014 du 16 avril 2014. Ce rapport est remis à l'organe chargé de l'administration ou à l'organe de surveillance lorsque celui-ci remplit les fonctions du comité spécialisé. (1)

" } }, "LEGIARTI000035181726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L226-10-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2017-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000035181726", "URL": "article/LEGI/ARTI/00/00/35/18/17/LEGIARTI000035181726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2017-1162 du 12 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er janvier 2017.

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L225-37-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177932", "@num": "L225-37-5", "#text": "Code de commerce - art. L225-37-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039426863", "@num": "L226-8-1", "#text": "Code de commerce - art. L226-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611932", "@num": "L621-18-3", "#text": "Code monétaire et financier - art. L621-18-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146047", "@fin": "2999-01-01", "#text": "Chapitre VI : Des sociétés en commandite par actions.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019121882", "@fin": "2009-04-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148466", "@fin": "2009-05-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627518", "@fin": "2017-07-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181726", "@fin": "2019-09-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610448", "@fin": "2021-01-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340091", "@fin": "2999-01-01", "@num": "L226-10-1", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le conseil de surveillance établit un rapport sur le gouvernement d'entreprise joint au rapport de gestion prévu à l'article L. 225-100, qui comporte les informations, le cas échéant adaptées aux sociétés en commandite par actions, mentionnées aux articles L. 225-37-3 à L. 225-37-5.

Ce rapport est approuvé par le conseil de surveillance et rendu public.

Les commissaires aux comptes présentent, dans un rapport joint au rapport de gestion mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur ce rapport en ce qui concerne les informations mentionnées à l'article L. 225-37-5. Ils attestent de l'existence dans ce rapport de gestion des autres informations requises par les articles L. 225-37-3 et L. 225-37-4.

" } }, "LEGIARTI000035181878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2017-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000035181878", "URL": "article/LEGI/ARTI/00/00/35/18/18/LEGIARTI000035181878.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2017-1162 du 12 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er janvier 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020689834", "@num": "1", "#text": "Arrêté du 20 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020688595", "@nortexte": "JUSC0904601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-20" }, { "@id": "LEGIARTI000024429310", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424796", "@nortexte": "JUSC1116523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000035177775", "@num": "12", "#text": "Ordonnance n°2017-1162 du 12 juillet 2017 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000035176765", "@nortexte": "ECOT1708758R", "@numtexte": "2017-1162", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-07-12" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. L225-37", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177928", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177930", "@num": "L225-37-4", "#text": "Code de commerce - art. L225-37-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177932", "@num": "L225-37-5", "#text": "Code de commerce - art. L225-37-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224727", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627518", "@num": "L226-10-1", "#text": "Code de commerce. - art. L226-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229367", "@num": "L233-28", "#text": "Code de commerce. - art. L233-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584294", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161275", "@fin": "2999-01-01", "#text": "Section 5 : Du contrôle des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006226253", "@fin": "2003-08-02", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226254", "@fin": "2005-07-27", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226255", "@fin": "2005-09-09", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226256", "@fin": "2008-07-05", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019121887", "@fin": "2009-05-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627523", "@fin": "2017-07-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181878", "@fin": "2019-09-01", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038610458", "@fin": "2021-01-01", "@num": "L225-235", "@etat": "ABROGE", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, en ce qui concerne les informations mentionnées à l'article L. 225-37-5. Ils attestent de l'existence des autres informations requises dans ce rapport par les articles L. 225-37-3 et L. 225-37-4.

\n
\n
" } }, "LEGIARTI000035255487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-23", "DATE_DEBUT": "2017-07-22" } }, "META_COMMUN": { "ID": "LEGIARTI000035255487", "URL": "article/LEGI/ARTI/00/00/35/25/54/LEGIARTI000035255487.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 15 de l’ordonnance n° 2017-1180 du 19 juillet 2017, ces dispositions s'appliquent aux rapports afférents aux exercices ouverts à compter du 1er août 2017.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000021339791", "@num": "1", "#text": "Arrêté du 3 novembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021339124", "@nortexte": "JUSC0924543A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-03" }, { "@id": "LEGIARTI000035251250", "@num": "4", "#text": "Ordonnance n°2017-1180 du 19 juillet 2017 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000035250851", "@nortexte": "ECOT1711290R", "@numtexte": "2017-1180", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-07-19" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525454", "@num": "L821-54", "#text": "Code de commerce - art. L821-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224729", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027894041", "@num": "Annexe (3) à l'art. A931-11-11", "#text": "Code de la sécurité sociale. - art. Annexe (3) à l'art. A931-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242833", "@fin": "2007-08-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242834", "@fin": "2017-07-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035255487", "@fin": "2023-06-23", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2017-07-22", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000047713461", "@fin": "2024-01-01", "@num": "L823-10", "@etat": "TRANSFERE", "@debut": "2023-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes ont pour mission permanente, à l'exclusion de toute immixtion dans la gestion, de vérifier les valeurs et les documents comptables de la personne ou de l'entité dont ils sont chargés de certifier les comptes et de contrôler la conformité de sa comptabilité aux règles en vigueur.

Ils vérifient également la sincérité et la concordance avec les comptes annuels des informations données dans le rapport de gestion du conseil d'administration, du directoire ou de tout organe de direction, et dans les documents adressés aux actionnaires ou associés sur la situation financière et les comptes annuels. Ils attestent spécialement l'exactitude et la sincérité des informations relatives aux rémunérations et aux avantages de toute nature versés à chaque mandataire social.

Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.

\n
\n

Lorsque la personne ou l'entité est soumise aux dispositions de l'article L. 225-102-1, les commissaires aux comptes attestent que les déclarations prévues par cet article figurent, selon le cas, dans le rapport de gestion ou dans le rapport sur la gestion du groupe. Les informations contenues dans ces déclarations ne font pas l'objet des vérifications prévues aux deux alinéas précédents.

" } }, "LEGIARTI000038411648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L441-14", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-04-26" } }, "META_COMMUN": { "ID": "LEGIARTI000038411648", "URL": "article/LEGI/ARTI/00/00/38/41/16/LEGIARTI000038411648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000019283478", "@num": "51", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000038410746", "@num": "1", "#text": "Ordonnance n°2019-359 du 24 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038410002", "@nortexte": "ECOC1906507R", "@numtexte": "2019-359", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-04-24" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197446", "@num": "D441-6", "#text": "Code de commerce - art. D441-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048876343", "@num": "D821-181", "#text": "Code de commerce - art. D821-181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197564", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033577306", "@num": "L441-10", "#text": "Code de commerce - art. L441-10", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725701", "@num": "L214-24-32", "#text": "Code monétaire et financier - art. L214-24-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725669", "@num": "L214-67", "#text": "Code monétaire et financier - art. L214-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725730", "@num": "L214-7-3", "#text": "Code monétaire et financier - art. L214-7-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038411055", "@fin": "2999-01-01", "#text": "Sous-section 2 : Délais de paiement", "@debut": "2019-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038411051", "@fin": "2999-01-01", "#text": "Section 3 : La facturation et les délais de paiement", "@debut": "2019-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146075", "@fin": "2019-04-26", "#text": "Chapitre Ier : De la transparence.", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000038414475", "@fin": "2999-01-01", "#text": "Chapitre Ier : De la transparence dans la relation commerciale", "@debut": "2019-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133186", "@fin": "2999-01-01", "#text": "TITRE IV : De la transparence, des pratiques restrictives de concurrence et d'autres pratiques prohibées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113741", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000038411648", "@fin": "2999-01-01", "@num": "L441-14", "@etat": "VIGUEUR", "@debut": "2019-04-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés dont les comptes annuels sont certifiés par un commissaire aux comptes communiquent des informations sur les délais de paiement de leurs fournisseurs et de leurs clients suivant des modalités définies par décret.

Ces informations font l'objet d'une attestation du commissaire aux comptes, dans des conditions fixées par ce même décret. Lorsque la société concernée est une grande entreprise ou une entreprise de taille intermédiaire, au sens de l'article 51 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie, le commissaire aux comptes adresse son attestation au ministre chargé de l'économie si elle démontre, de façon répétée, des manquements significatifs de la société aux prescriptions du I de l'article L. 441-10 ou du 5° du II de l'article L. 441-11.

" } }, "LEGIARTI000038610448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L226-10-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2019-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610448", "URL": "article/LEGI/ARTI/00/00/38/61/04/LEGIARTI000038610448.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 20 de la loi n° 2019-486 du 22 mai 2019, les présentes dispositions s'appliquent à compter du premier exercice clos postérieurement à la publication du décret mentionné aux articles L. 225-218, L. 226-6 et L. 823-2-2 du code de commerce dans leur rédaction résultant du présent article, et au plus tard le 1er septembre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339147", "@num": "L22-10-76", "#text": "Code de commerce - art. L22-10-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050352728", "@num": "L22-10-78", "#text": "Code de commerce - art. L22-10-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610470", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339908", "@num": "L225-185", "#text": "Code de commerce - art. L225-185 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489093", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177928", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177930", "@num": "L225-37-4", "#text": "Code de commerce - art. L225-37-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177932", "@num": "L225-37-5", "#text": "Code de commerce - art. L225-37-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039426863", "@num": "L226-8-1", "#text": "Code de commerce - art. L226-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611932", "@num": "L621-18-3", "#text": "Code monétaire et financier - art. L621-18-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146047", "@fin": "2999-01-01", "#text": "Chapitre VI : Des sociétés en commandite par actions.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019121882", "@fin": "2009-04-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148466", "@fin": "2009-05-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627518", "@fin": "2017-07-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181726", "@fin": "2019-09-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610448", "@fin": "2021-01-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340091", "@fin": "2999-01-01", "@num": "L226-10-1", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce rapport est approuvé par le conseil de surveillance et rendu public.

Les commissaires aux comptes, s'il en existe, présentent, dans un rapport joint au rapport de gestion mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur ce rapport en ce qui concerne les informations mentionnées à l'article L. 225-37-5. Ils attestent de l'existence dans ce rapport de gestion des autres informations requises par les articles L. 225-37-3 et L. 225-37-4.

" } }, "LEGIARTI000038610458": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-235", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2019-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610458", "URL": "article/LEGI/ARTI/00/00/38/61/04/LEGIARTI000038610458.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000020689834", "@num": "1", "#text": "Arrêté du 20 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020688595", "@nortexte": "JUSC0904601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-20" }, { "@id": "LEGIARTI000024429310", "@num": "1", "#text": "Arrêté du 21 juin 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024424796", "@nortexte": "JUSC1116523A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-21" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038497660", "@num": "20", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042335957", "@num": "3", "#text": "Ordonnance n°2020-1142 du 16 septembre 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000042334535", "@nortexte": "JUSC2018204R", "@numtexte": "2020-1142", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-09-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. L225-37", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177928", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177930", "@num": "L225-37-4", "#text": "Code de commerce - art. L225-37-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177932", "@num": "L225-37-5", "#text": "Code de commerce - art. L225-37-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224727", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226257", "@num": "L225-236", "#text": "Code de commerce. - art. L225-236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627518", "@num": "L226-10-1", "#text": "Code de commerce. - art. L226-10-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229367", "@num": "L233-28", "#text": "Code de commerce. - art. L233-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792244", "@num": "L212-7", "#text": "Code de la mutualité - art. L212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584294", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161275", "@fin": "2999-01-01", "#text": "Section 5 : Du contrôle des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006226253", "@fin": "2003-08-02", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226254", "@fin": "2005-07-27", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226255", "@fin": "2005-09-09", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006226256", "@fin": "2008-07-05", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019121887", "@fin": "2009-05-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627523", "@fin": "2017-07-14", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181878", "@fin": "2019-09-01", "@num": "L225-235", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038610458", "@fin": "2021-01-01", "@num": "L225-235", "@etat": "ABROGE", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes, s'il en existe, présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, en ce qui concerne les informations mentionnées à l'article L. 225-37-5. Ils attestent de l'existence des autres informations requises dans ce rapport par les articles L. 225-37-3 et L. 225-37-4.

\n
\n
" } }, "LEGIARTI000041751125": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D823-7-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-02-27", "DATE_DEBUT": "2020-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000041751125", "URL": "article/LEGI/ARTI/00/00/41/75/11/LEGIARTI000041751125.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000041747194", "@num": "26", "#text": "Décret n°2020-292 du 21 mars 2020 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000041746349", "@nortexte": "JUSC1928427D", "@numtexte": "2020-292", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-03-21" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053805", "@num": "D441-4", "#text": "Code de commerce - art. D441-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038411648", "@num": "L441-14", "#text": "Code de commerce - art. L441-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. R823-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000020056556", "@fin": "2015-11-30", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031549543", "@fin": "2020-03-25", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2015-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751125", "@fin": "2021-02-27", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043197564", "@fin": "2024-02-01", "@num": "D823-7-1", "@etat": "ABROGE", "@debut": "2021-02-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du deuxième alinéa de l'article L. 441-14, les commissaires aux comptes attestent, dans le rapport mentionné à l'article R. 823-7, de la sincérité des informations mentionnées à l'article D. 441-4 et de leur concordance avec les comptes annuels et présentent leurs observations, le cas échéant

" } }, "LEGIARTI000041955862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R823-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2020-06-05" } }, "META_COMMUN": { "ID": "LEGIARTI000041955862", "URL": "article/LEGI/ARTI/00/00/41/95/58/LEGIARTI000041955862.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006343164", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@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": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034878115", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034877266", "@nortexte": "JUSC1714749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000034891718", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034890994", "@nortexte": "JUSC1714746A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000041951365", "@num": "3", "#text": "Décret n°2020-667 du 2 juin 2020 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000041949950", "@nortexte": "JUSC2006282D", "@numtexte": "2020-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-02" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000049014599", "#text": "Arrêté du 8 décembre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048572361", "@nortexte": "TREL2323399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-08" }, { "@id": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000034901231", "@num": "A823-18", "#text": "Code de commerce - art. A823-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034883561", "@num": "A823-27", "#text": "Code de commerce - art. A823-27 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197564", "@num": "D823-7-1", "#text": "Code de commerce - art. D823-7-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177928", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242708", "@num": "L822-9", "#text": "Code de commerce - art. L822-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048877354", "@num": "R225-83", "#text": "Code de commerce - art. R225-83 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270926", "@num": "R822-56", "#text": "Code de commerce - art. R822-56", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539934", "@num": "R823-10", "#text": "Code de commerce - art. R823-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032954628", "@num": "R823-21-1", "#text": "Code de commerce - art. R823-21-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000006271025", "@fin": "2016-07-29", "@num": "R823-7", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032957301", "@fin": "2020-06-05", "@num": "R823-7", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041955862", "@fin": "2024-02-01", "@num": "R823-7", "@etat": "ABROGE", "@debut": "2020-06-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Dans leur rapport à l'assemblée générale ordinaire, les commissaires aux comptes précisent, outre les mentions prévues à l'article R. 822-56 :

1° L'identité de la personne ou de l'entité dont ils certifient les comptes en précisant l'organe à qui le rapport est destiné ;

2° Les comptes annuels ou consolidés qui font l'objet du rapport et l'exercice auquel ils se rapportent ;

3° Les règles et méthodes comptables appliquées pour établir les comptes ;

4° L'étendue de leur mission, ainsi que les normes d'exercice professionnel conformément auxquelles elle a été accomplie ;

5° Le cas échéant, les incertitudes significatives liées à des événements ou à des circonstances susceptibles de mettre en cause la continuité de l'exploitation.

Ils formulent s'il y a lieu toute observation utile.

Les commissaires aux comptes déclarent :

2° Soit assortir la certification de réserves ;

3° Soit refuser la certification des comptes ;

4° Soit être dans l'impossibilité de certifier les comptes.

Ils justifient de leurs appréciations et précisent les motifs de leurs réserves, de leur refus ou de leur impossibilité de certifier.

Ils attestent spécialement l'exactitude et la sincérité des informations mentionnées aux deux premiers alinéas de l'article L. 225-37-3 et aux cinquième et sixième alinéas du même article.

Ils formulent leur conclusion sur le respect, dans la présentation des comptes inclus dans le rapport financier annuel mentionné au I de l'article L. 451-1-2 du code monétaire et financier, du format d'information électronique unique défini par le règlement européen délégué n° 2019/815 du 17 décembre 2018.

\n
" } }, "LEGIARTI000042339133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L22-10-71", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042339133", "URL": "article/LEGI/ARTI/00/00/42/33/91/LEGIARTI000042339133.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042335963", "@num": "6", "#text": "Ordonnance n°2020-1142 du 16 septembre 2020 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000042334535", "@nortexte": "JUSC2018204R", "@numtexte": "2020-1142", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-09-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338435", "@num": "L22-10-10", "#text": "Code de commerce - art. L22-10-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338437", "@num": "L22-10-11", "#text": "Code de commerce - art. L22-10-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338433", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224725", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223869", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177930", "@num": "L225-37-4", "#text": "Code de commerce - art. L225-37-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224303", "@num": "L225-68", "#text": "Code de commerce - art. L225-68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042339120", "@fin": "2999-01-01", "#text": "Sous-section 5 : Du contrôle", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042338793", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions propres aux sociétés anonymes", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042338789", "@fin": "2999-01-01", "#text": "Chapitre X : Des sociétés dont les titres sont admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000042339133", "@fin": "2999-01-01", "@num": "L22-10-71", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les commissaires aux comptes, s'il en existe, présentent, dans un rapport joint au rapport mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur le rapport mentionné, selon le cas, à l'article L. 225-37 ou à l'article L. 225-68, en ce qui concerne les informations mentionnées à l'article L. 22-10-11. Ils attestent de l'existence des autres informations requises dans ce rapport par les articles L. 22-10-9, L. 22-10-10 et L. 225-37-4.

" } }, "LEGIARTI000042339156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L22-10-78", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042339156", "URL": "article/LEGI/ARTI/00/00/42/33/91/LEGIARTI000042339156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042335963", "@num": "6", "#text": "Ordonnance n°2020-1142 du 16 septembre 2020 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000042334535", "@nortexte": "JUSC2018204R", "@numtexte": "2020-1142", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-09-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000050351146", "@num": "21", "#text": "Ordonnance n°2024-934 du 15 octobre 2024 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000050350382", "@nortexte": "JUSC2424349R", "@numtexte": "2024-934", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338435", "@num": "L22-10-10", "#text": "Code de commerce - art. L22-10-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338437", "@num": "L22-10-11", "#text": "Code de commerce - art. L22-10-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338433", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224725", "@num": "L225-100", "#text": "Code de commerce - art. L225-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177930", "@num": "L225-37-4", "#text": "Code de commerce - art. L225-37-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019121192", "@num": "L226-10-1", "#text": "Code de commerce - art. L226-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042339141", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions propres aux sociétés en commandite par actions", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042338789", "@fin": "2999-01-01", "#text": "Chapitre X : Des sociétés dont les titres sont admis aux négociations sur un marché réglementé ou sur un système multilatéral de négociation", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042339156", "@fin": "2027-01-01", "@num": "L22-10-78", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050352728", "@fin": "2999-01-01", "@num": "L22-10-78", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les sociétés dont les titres sont admis aux négociations sur un marché réglementé, le rapport sur le gouvernement d'entreprise mentionné à l'article L. 226-10-1 comporte les informations, le cas échéant adaptées aux sociétés en commandite par actions, mentionnées à l'article L. 225-37-4 et aux articles L. 22-10-10 et L. 22-10-11.

\n
\n

Dans les sociétés dont les actions sont admises aux négociations sur un marché réglementé, le rapport sur le gouvernement d'entreprise comporte également les informations mentionnées à l'article L. 22-10-9.

\n
\n

Ce rapport est approuvé par le conseil de surveillance et rendu public.

\n
\n

Les commissaires aux comptes, s'il en existe, présentent, dans un rapport joint au rapport de gestion mentionné au deuxième alinéa de l'article L. 225-100, leurs observations sur ce rapport en ce qui concerne les informations mentionnées à l'article L. 22-10-11. Outre les informations requises par l'article L. 225-37-4, ils attestent de l'existence dans ce rapport de gestion des autres informations requises par les articles L. 22-10-9 et L. 22-10-10.

" } }, "LEGIARTI000042340091": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L226-10-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042340091", "URL": "article/LEGI/ARTI/00/00/42/34/00/LEGIARTI000042340091.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043529606", "@num": "222-9", "#text": "Arrêté du 12 novembre 2004 - art. 222-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000038608694", "@num": "2", "#text": "Arrêté du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038578449", "@nortexte": "JUSC1916143A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042335959", "@num": "4", "#text": "Ordonnance n°2020-1142 du 16 septembre 2020 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000042334535", "@nortexte": "JUSC2018204R", "@numtexte": "2020-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-09-16" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932559", "@num": "14", "#text": "Arrêté du 27 juillet 2023 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048199080", "@num": "1", "#text": "Arrêté du 4 octobre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048197786", "@nortexte": "JUSC2325082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-04" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048869993", "@num": "12", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048875554", "@num": "A821-94", "#text": "Code de commerce - art. A821-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048200436", "@num": "A823-27-1", "#text": "Code de commerce - art. A823-27-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539838", "@num": "Annexe 8-7", "#text": "Code de commerce - art. Annexe 8-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339147", "@num": "L22-10-76", "#text": "Code de commerce - art. L22-10-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050352728", "@num": "L22-10-78", "#text": "Code de commerce - art. L22-10-78 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224725", "@num": "L225-100", "#text": "Code de commerce - art. L225-100", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339908", "@num": "L225-185", "#text": "Code de commerce - art. L225-185 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048489093", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035177930", "@num": "L225-37-4", "#text": "Code de commerce - art. L225-37-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039426863", "@num": "L226-8-1", "#text": "Code de commerce - art. L226-8-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340273", "@num": "L823-12-1", "#text": "Code de commerce - art. L823-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611932", "@num": "L621-18-3", "#text": "Code monétaire et financier - art. L621-18-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146047", "@fin": "2999-01-01", "#text": "Chapitre VI : Des sociétés en commandite par actions.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000019121882", "@fin": "2009-04-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2008-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020148466", "@fin": "2009-05-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627518", "@fin": "2017-07-14", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181726", "@fin": "2019-09-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038610448", "@fin": "2021-01-01", "@num": "L226-10-1", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042340091", "@fin": "2999-01-01", "@num": "L226-10-1", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce rapport est approuvé par le conseil de surveillance et rendu public.

Les commissaires aux comptes, s'il en existe, attestent de l'existence dans ce rapport de gestion des informations requises par l'article L. 225-37-4.

" } }, "LEGIARTI000043197564": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D823-7-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-02-01", "DATE_DEBUT": "2021-02-27" } }, "META_COMMUN": { "ID": "LEGIARTI000043197564", "URL": "article/LEGI/ARTI/00/00/43/19/75/LEGIARTI000043197564.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000043186058", "@num": "8", "#text": "Décret n°2021-211 du 24 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043183773", "@nortexte": "ECOC2017396D", "@numtexte": "2021-211", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-24" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020053805", "@num": "D441-4", "#text": "Code de commerce - art. D441-4", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038411648", "@num": "L441-14", "#text": "Code de commerce - art. L441-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006271025", "@num": "R823-7", "#text": "Code de commerce - art. R823-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161625", "@fin": "2020-03-25", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751121", "@fin": "2024-02-01", "#text": "Section 2 : De la mission de contrôle légal du commissaire aux comptes.", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146309", "@fin": "2020-03-25", "#text": "Chapitre III : De l'exercice du contrôle légal", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000041751123", "@fin": "2024-02-01", "#text": "Chapitre III : De l'exercice du contrôle légal, des autres missions et des prestations exercées par les commissaires aux comptes", "@debut": "2020-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@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": "LEGIARTI000020056556", "@fin": "2015-11-30", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031549543", "@fin": "2020-03-25", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2015-11-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041751125", "@fin": "2021-02-27", "@num": "D823-7-1", "@etat": "MODIFIE", "@debut": "2020-03-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043197564", "@fin": "2024-02-01", "@num": "D823-7-1", "@etat": "ABROGE", "@debut": "2021-02-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Pour l'application du deuxième alinéa de l'article L. 441-14, les commissaires aux comptes attestent, dans le rapport mentionné à l'article R. 823-7, de la sincérité des informations mentionnées à l'article D. 441-6 et de leur concordance avec les comptes annuels et présentent leurs observations, le cas échéant

\n
" } }, "LEGIARTI000047713461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L823-10", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000047713461", "URL": "article/LEGI/ARTI/00/00/47/71/34/LEGIARTI000047713461.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 8 de l’ordonnance n° 2023-483 du 21 juin 2023, ces dispositions s'appliquent aux exercices ouverts à compter du 22 juin 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000021339791", "@num": "1", "#text": "Arrêté du 3 novembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021339124", "@nortexte": "JUSC0924543A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-03" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047710529", "@num": "6", "#text": "Ordonnance n°2023-483 du 21 juin 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000047709261", "@nortexte": "ECOT2310841R", "@numtexte": "2023-483", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-06-21" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048520392", "@num": "17", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006228910", "@num": "L232-6", "#text": "Code de commerce - art. L232-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710767", "@num": "L233-28-1", "#text": "Code de commerce - art. L233-28-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047710860", "@num": "L233-28-2", "#text": "Code de commerce - art. L233-28-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525454", "@num": "L821-54", "#text": "Code de commerce - art. L821-54 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224729", "@num": "L225-100", "#text": "Code de commerce. - art. L225-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027894041", "@num": "Annexe (3) à l'art. A931-11-11", "#text": "Code de la sécurité sociale. - art. Annexe (3) à l'art. A931-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161410", "@fin": "2024-01-01", "#text": "Section 2 : De la mission du commissaire aux comptes.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535645", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des missions de certification des comptes et de certification des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146154", "@fin": "2024-01-01", "#text": "Chapitre III : De l'exercice du contrôle légal.", "@debut": "2005-09-09" }, { "@id": "LEGISCTA000048535659", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice des missions", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@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": "LEGIARTI000006242833", "@fin": "2007-08-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2005-09-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242834", "@fin": "2017-07-22", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035255487", "@fin": "2023-06-23", "@num": "L823-10", "@etat": "MODIFIE", "@debut": "2017-07-22", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000047713461", "@fin": "2024-01-01", "@num": "L823-10", "@etat": "TRANSFERE", "@debut": "2023-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ils vérifient, le cas échéant, la sincérité et la concordance avec les comptes consolidés des informations données dans le rapport sur la gestion du groupe.

Les commissaires aux comptes indiquent, dans le rapport joint au rapport de gestion ou au rapport sur la gestion du groupe le cas échéant, si la personne morale ou l'entité est soumise aux obligations prévues aux articles L. 232-6, L. 233-28-1 ou L. 233-28-2.
\n
Si tel est le cas, ils attestent que le rapport relatif à l'impôt sur les bénéfices, pour l'exercice précédant celui pour lequel les comptes sont certifiés, a été publié et mis à disposition conformément aux dispositions des articles L. 232-6, L. 233-28-1 ou L. 233-28-2.

" } }, "LEGIARTI000047933350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A823-26", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000047933350", "URL": "article/LEGI/ARTI/00/00/47/93/33/LEGIARTI000047933350.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001693234", "@num": "1", "#text": "Arrêté du 18 juillet 2007 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000276302", "@nortexte": "JUSC0761408A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "2007-07-18" }, { "@id": "LEGIARTI000034852808", "@num": "3", "#text": "Arrêté du 26 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000043940711", "@num": "11", "#text": "Décret n°2021-310 du 24 mars 2021 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043285825", "@nortexte": "ECOI2107724D", "@numtexte": "2021-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-24" }, { "@id": "LEGIARTI000044209663", "@num": "5", "#text": "Décret n°2021-310 du 24 mars 2021 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043285825", "@nortexte": "ECOI2107724D", "@numtexte": "2021-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-24" }, { "@id": "LEGIARTI000043519888", "@num": "1", "#text": "Décret n°2021-625 du 20 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043518603", "@nortexte": "ECOI2114311D", "@numtexte": "2021-625", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-20" }, { "@id": "LEGIARTI000044288260", "@num": "5", "#text": "Décret n°2021-1430 du 3 novembre 2021 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287295", "@nortexte": "ECOI2129914D", "@numtexte": "2021-1430", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044288422", "@num": "5", "#text": "Décret n°2021-1431 du 3 novembre 2021 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044287342", "@nortexte": "ECOI2129915D", "@numtexte": "2021-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000044507819", "@num": "6", "#text": "Décret n°2021-1664 du 16 décembre 2021 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505677", "@nortexte": "ECOI2130311D", "@numtexte": "2021-1664", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000045203764", "@num": "5", "#text": "Décret n°2022-111 du 2 février 2022 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045113785", "@nortexte": "ECOI2201149D", "@numtexte": "2022-111", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-02" }, { "@id": "LEGIARTI000045202438", "@num": "5", "#text": "Décret n°2022-221 du 21 février 2022 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197797", "@nortexte": "ECOI2202568D", "@numtexte": "2022-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000045202604", "@num": "5", "#text": "Décret n°2022-222 du 21 février 2022 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045197838", "@nortexte": "ECOI2202871D", "@numtexte": "2022-222", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-21" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048870612", "@num": "5", "#text": "Arrêté du 28 décembre 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "TRANSFERE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048875993", "@num": "A821-92", "#text": "Code de commerce - art. 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La norme d'exercice professionnel relative aux rapports du commissaire aux comptes sur les comptes annuels et consolidés, homologuée par le garde des sceaux, ministre de la justice, figure ci-dessous :
\n
\n NEP-700. Rapports du commissaire aux comptes sur les comptes annuels et consolidés
\n
\n Introduction
\n
\n 01. Lorsqu'il certifie les comptes en application de l'article L. 823-9 du code de commerce, le commissaire aux comptes établit un rapport à l'organe appelé à statuer sur les comptes dans lequel, en justifiant de ses appréciations, il formule son opinion conformément aux dispositions de l'article R. 823-7 du code précité.
\n
\n 02. Le commissaire aux comptes rend compte, dans le même rapport, de vérifications et informations spécifiques prévues par les textes légaux et réglementaires.
\n
\n 03. Le commissaire aux comptes fournit, s'il s'agit d'une entité d'intérêt public, les autres informations prévues par l'article 10 du règlement (UE) n° 537/2014.
\n
\n 04. Le rapport sur les comptes consolidés est distinct du rapport sur les comptes annuels.
\n
\n 05. La présente norme a pour objet de définir les principes relatifs à l'établissement de ces rapports par le commissaire aux comptes.
\n
\n Certification des comptes
\n
\n 06. En application des dispositions des articles L. 823-9 et R. 823-7 du code de commerce, le commissaire aux comptes déclare :

\n
\n-soit certifier que les comptes annuels ou consolidés sur lesquels porte le rapport sont réguliers et sincères et qu'ils donnent une image fidèle du résultat des opérations de l'exercice écoulé ainsi que de la situation financière et du patrimoine de la personne ou de l'entité ou de l'ensemble constitué par les personnes et entités comprises dans la consolidation à la fin de l'exercice ;
\n
\n-soit assortir la certification de réserves ;
\n
\n-soit refuser la certification des comptes ;
\n
\n-soit être dans l'impossibilité de certifier les comptes.

\n
\n Dans ces trois derniers cas, il précise les motifs de la réserve, du refus ou de l'impossibilité de certifier dans la partie de son rapport relative au fondement de l'opinion.
\n
\n Lorsque le commissaire aux comptes envisage de formuler une certification avec réserve, un refus de certifier ou une impossibilité de certifier, il en communique les motifs aux organes mentionnés à l'article L. 823-16 du code de commerce.
\n
\n 07. Conformément à la faculté qui lui est donnée par l'article R. 823-7 précité, le commissaire aux comptes formule, s'il y a lieu, toute observation utile.
\n
\n En formulant une observation, le commissaire aux comptes attire l'attention du lecteur des comptes sur une information fournie dans l'annexe. Il ne peut pas dispenser d'informations dont la diffusion relève de la responsabilité des dirigeants.
\n
\n Les observations sont formulées dans une partie distincte avant la justification des appréciations.
\n
\n Le commissaire aux comptes formule systématiquement une observation lorsque des dispositions légales et réglementaires le prévoient. Cette situation se présente, par exemple, en cas de changement de méthode survenu dans les comptes annuels au cours de l'exercice.
\n
\n Lorsque le commissaire aux comptes envisage de formuler une observation, il en communique les motifs aux organes mentionnés à l'article L. 823-16 du code de commerce.
\n
\n Certification sans réserve
\n
\n 08. Le commissaire aux comptes formule une certification sans réserve lorsque l'audit des comptes qu'il a mis en œuvre lui a permis d'obtenir l'assurance élevée, mais non absolue du fait des limites de l'audit, et qualifiée, par convention, d'assurance raisonnable que les comptes, pris dans leur ensemble, ne comportent pas d'anomalies significatives.
\n
\n Certification avec réserve
\n
\n 09. Le commissaire aux comptes formule une certification avec réserve pour désaccord :

\n
\n-lorsqu'il a identifié au cours de son audit des comptes des anomalies significatives et que celles-ci n'ont pas été corrigées ;
\n
\n-que les incidences sur les comptes des anomalies significatives sont clairement circonscrites ;
\n
\n-et que la formulation de la réserve est suffisante pour permettre à l'utilisateur des comptes de fonder son jugement en connaissance de cause.

\n
\n 10. Lorsque le commissaire aux comptes précise les motifs de la réserve pour désaccord, il quantifie au mieux les incidences sur les comptes des anomalies significatives identifiées et non corrigées ou bien indique les raisons pour lesquelles il ne peut les quantifier.
\n
\n 11. Le commissaire aux comptes formule une certification avec réserve pour limitation :

\n
\n-lorsqu'il n'a pas pu mettre en œuvre toutes les procédures d'audit nécessaires pour fonder son opinion sur les comptes ;
\n
\n-que les incidences sur les comptes des limitations à ses travaux sont clairement circonscrites ;
\n
\n-et que la formulation de la réserve est suffisante pour permettre à l'utilisateur des comptes de fonder son jugement en connaissance de cause.

\n
\n Refus de certifier
\n
\n 12. Le commissaire aux comptes formule un refus de certifier pour désaccord :

\n
\n-lorsqu'il a détecté au cours de son audit des comptes des anomalies significatives et que celles-ci n'ont pas été corrigées ;

\n
\net que :

\n
\n-soit les incidences sur les comptes des anomalies significatives ne peuvent être clairement circonscrites ;
\n
\n-soit la formulation d'une réserve n'est pas suffisante pour permettre à l'utilisateur des comptes de fonder son jugement en connaissance de cause.

\n
\n 13. Lorsque le commissaire aux comptes précise les motifs du refus de certifier pour désaccord, il quantifie, lorsque cela est possible, les incidences sur les comptes des anomalies significatives identifiées et non corrigées.
\n
\n Impossibilité de certifier
\n
\n 14. Le commissaire aux comptes formule une impossibilité de certifier :
\n
\n D'une part, lorsqu'il n'a pas pu mettre en œuvre toutes les procédures d'audit nécessaires pour fonder son opinion sur les comptes, et que :

\n
\n-soit les incidences sur les comptes des limitations à ses travaux ne peuvent être clairement circonscrites ;
\n
\n-soit la formulation d'une réserve n'est pas suffisante pour permettre à l'utilisateur des comptes de fonder son jugement en connaissance de cause.

\n
\n D'autre part, lorsqu'il est dans l'impossibilité d'exprimer une opinion en raison de multiples incertitudes, dont les incidences sur les comptes ne peuvent être clairement circonscrites.
\n
\n Justification des appréciations
\n
\n 15. En application des dispositions de l'article L. 823-9 du code de commerce, le commissaire aux comptes justifie de ses appréciations pour toutes les personnes ou entités dont les comptes annuels ou consolidés font l'objet d'une certification. Il met en œuvre à cet effet les principes définis :

\n
\n-soit dans la norme d'exercice professionnel relative à la justification des appréciations dans les rapports du commissaire aux comptes sur les comptes annuels et consolidés des personnes et entités qui ne sont pas des entités d'intérêt public ;
\n
\n-soit dans la norme d'exercice professionnel relative à la justification des appréciations dans les rapports du commissaire aux comptes sur les comptes annuels et consolidés des entités d'intérêt public.

\n
\n Vérification du rapport de gestion, des autres documents sur la situation financière et les comptes et des informations relevant du rapport sur le gouvernement d'entreprise adressés aux membres de l'organe appelé à statuer sur les comptes
\n
\n 16. En application des dispositions des articles L. 823-10, L. 225-235, L. 22-10-71 ou L. 226-10-1, L. 22-10-78 et L. 441-14 du code de commerce, le commissaire aux comptes procède à des vérifications spécifiques et formule ses conclusions telles que prévues dans la norme concernant les diligences du commissaire aux comptes relatives au rapport de gestion, aux autres documents sur la situation financière et les comptes et aux informations relevant du rapport sur le gouvernement d'entreprise adressés aux membres de l'organe appelé à statuer sur les comptes.
\n
\n Le cas échéant, il fait état des informations relatives à l'entité que les textes légaux et réglementaires lui font obligation de mentionner dans son rapport, telles que les prises de participation et les prises de contrôle intervenues au cours de l'exercice, les aliénations diverses intervenues en application de la législation sur les participations réciproques et l'identité des personnes détenant le capital et les droits de vote.
\n
\n Autres vérifications ou informations prévues par les textes légaux et réglementaires
\n
\n 17. Le cas échéant, le commissaire aux comptes fait état des autres vérifications ou informations que les textes légaux et réglementaires lui font obligation de mentionner dans son rapport, telles que les informations requises dans le rapport sur les comptes d'entités d'intérêt public relatives à la date initiale de la désignation du commissaire aux comptes et à la durée totale de sa mission sans interruption, y compris les renouvellements précédents du commissaire aux comptes.
\n
\n Contenu et forme du rapport
\n
\n 18. Les rapports établis par le commissaire aux comptes mentionnent les informations prévues aux articles R. 822-56, R. 823-7, D. 823-7-1, L. 225-235, L. 22-10-71 ou L. 226-10-1, L. 22-10-78 et L. 823-10 du code de commerce.
\n
\n Le rapport est rédigé d'une manière claire et non ambiguë. Il comporte :
\n
\n a) Un titre qui indique qu'il s'agit d'un rapport de commissaire aux comptes ;
\n
\n b) L'indication de l'organe auquel le rapport est destiné ;
\n
\n c) Les parties distinctes suivantes, nettement individualisées :

\n
\n-l'opinion, incluant :
\n
\n-l'origine de la désignation du commissaire aux comptes ;
\n
\n-l'identité de la personne ou de l'entité dont les comptes sont certifiés ;
\n
\n-la nature des comptes, annuels ou consolidés, qui font l'objet du rapport et sont joints à ce dernier ;
\n
\n-la date de clôture et l'exercice auquel les comptes se rapportent ;
\n
\n-les règles et méthodes comptables appliquées pour établir les comptes ;
\n
\n-le fondement de cette opinion, comprenant :
\n
\n-une sous-partie relative au référentiel d'audit incluant les normes d'exercice professionnel conformément auxquelles la mission a été accomplie ;
\n
\n-une sous-partie attestant qu'il n'a pas été fourni de services autres que la certification des comptes interdits visés au code de déontologie et que le commissaire aux comptes est resté indépendant vis-à-vis de l'entité contrôlée au cours de sa mission ;
\n
\n-le cas échéant, les motifs de la réserve, du refus ou de l'impossibilité de certifier les comptes ;
\n
\n-le cas échéant, les incertitudes significatives liées à des événements ou à des circonstances susceptibles de mettre en cause la continuité d'exploitation ;
\n
\n-le cas échéant, les observations prévues par les textes légaux et réglementaires, ainsi que toute observation utile ;
\n
\n-la justification des appréciations ;
\n
\n-dans le cas d'un rapport sur les comptes annuels, la vérification du rapport de gestion, des autres documents sur la situation financière et les comptes et des informations relevant du rapport sur le gouvernement d'entreprise adressés aux membres de l'organe appelé à statuer sur les comptes ;
\n
\n-dans le cas d'un rapport sur les comptes consolidés, la vérification des informations relatives au groupe données dans le rapport de gestion ;
\n
\n-le cas échéant, d'autres vérifications ou informations prévues par les textes légaux et réglementaires ;
\n
\n-le rappel des responsabilités des organes mentionnés à l'article L. 823-16 du code de commerce relatives aux comptes ;
\n
\n-le rappel des responsabilités du commissaire aux comptes relatives à l'audit des comptes incluant l'étendue de la mission et une mention expliquant dans quelle mesure la certification des comptes a été considérée comme permettant de déceler les irrégularités, notamment la fraude ;

\n
\n d) La date du rapport ;
\n
\n e) La signature du commissaire aux comptes, personne physique, ou, lorsque le mandat est confié à une société de commissaires aux comptes, de la personne mentionnée au premier alinéa de l'article L. 822-9 du code de commerce.
\n
\n 19. Le rapport sur les comptes d'entités d'intérêt public comporte en outre les autres informations suivantes, prévues par l'article 10 du règlement (UE) n° 537/2014 :

\n
\n-il indique la date initiale de la désignation du commissaire aux comptes et la durée totale de sa mission sans interruption, y compris les renouvellements précédents du commissaire aux comptes ;
\n
\n-il confirme que l'opinion d'audit est cohérente avec le contenu du rapport complémentaire prévu au III de l'article L. 823-16 du code de commerce et destiné au comité spécialisé visé à l'article L. 823-19 du code de commerce. Hormis cette exigence, le rapport sur les comptes ne contient pas de références au rapport complémentaire destiné au comité spécialisé ;
\n
\n-il indique les services, autres que la certification des comptes, qui ont été fournis par le commissaire aux comptes à l'entité contrôlée et aux entités qu'elle contrôle au sens de l'article L. 233-3 du code de commerce, et qui n'ont pas été communiqués dans le rapport de gestion ou l'annexe des comptes.

\n
\n Le commissaire aux comptes ne fait pas usage du nom d'une autorité compétente, quelle qu'elle soit, d'une manière qui puisse indiquer ou laisser entendre que cette autorité approuve ou cautionne le rapport sur les comptes.

" } }, "LEGIARTI000048535604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535604", "URL": "article/LEGI/ARTI/00/00/48/53/56/LEGIARTI000048535604.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006921912", "@num": "169-3", "#text": "Décret n°69-810 du 12 août 1969 - art. 169-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006734577", "@num": "29", "#text": "Décret n°84-709 du 24 juillet 1984 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872246", "@numtexte": "84-709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-24" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000037472604", "@num": "2", "#text": "Arrêté du 1er octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000047932555", "@num": "12", "#text": "Arrêté du 27 juillet 2023 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000047932535", "@num": "2", "#text": "Arrêté du 27 juillet 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048520396", "@num": "19", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000047933350", "@num": "A823-26", "#text": "Code de commerce - art. 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L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032259113", "@num": "L135-12", "#text": "Code de la sécurité sociale. - art. L135-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020192856", "@num": "L310-19-1", "#text": "Code des assurances - art. L310-19-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018514263", "@num": "R351-44-1", "#text": "Code du travail - art. 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L'auditeur des informations en matière de durabilité ne peut être nommé dirigeant, membre du conseil d'administration, du conseil de surveillance ou occuper un poste de direction au sein des personnes ou entités pour lesquelles il a exercé une mission de certification des informations en matière de durabilité, moins de trois ans après la cessation de cette mission.

Pendant ce même délai, il ne peut exercer les mêmes fonctions dans une personne ou entité contrôlée ou qui contrôle au sens des I et II de l'article L. 233-3 la personne ou entité pour laquelle il a exercé cette mission.

Cette interdiction s'applique également à toutes personnes autres que celles mentionnées au premier alinéa du présent article, inscrites sur la liste mentionnée à l'article L. 822-4 pendant une durée d'un an suivant leur participation à la mission.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000032956706", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027653686", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006229189", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006229190", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006229187", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006229188", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242855", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242832", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242833", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006242834", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019121887", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031564650", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032258683", "cible": true, "cidtexte": "JORFTEXT000047931335", "id": "LEGIARTI000047932555", "typelien": "CITATION" }, { "a

Article 12 ENTIEREMENT_MODIF (Arrêté du 27 juillet 2023 portant homologation de plusieurs normes d'exercice professionnel révisées)