{ "article": { "LEGIARTI000048869995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048869995", "URL": "article/LEGI/ARTI/00/00/48/86/99/LEGIARTI000048869995.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce - art. R233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878395", "@num": "R524-22", "#text": "Code rural et de la pêche maritime - art. R524-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048869991", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS MODIFIANT D'AUTRES CODES ET DÉCRETS", "@debut": "2024-01-01" } ] }, "@cid": "JORFTEXT000048735301", "@nor": "JUSC2327667D", "@num": "2023-1394", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048735301", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1394 du 30 décembre 2023 pris en application de l'ordonnance n° 2023-1142 du 6 décembre 2023 relative à la publication et à la certification d'informations en matière de durabilité et aux obligations environnementales, sociales et de gouvernement d'entreprise des sociétés commerciales", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048869976", "@c_titre_court": "Décret n°2023-1394 du 30 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048869995", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735348", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\n Art. R524-22, Art. R524-22-2\n
\n

\n
" } }, "LEGIARTI000006229272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2000-09-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006229272", "URL": "article/LEGI/ARTI/00/00/06/22/92/LEGIARTI000006229272.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@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": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 JORF 21 septembre 2000 rectificatif JORF 18 novembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CREATION", "@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": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@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": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n 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": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@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": "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": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. 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R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises ou qu'elles exercent une influence notable sur celles-ci, dans les conditions ci-après définies.
\n
II. - Le contrôle exclusif par une société résulte :
\n
1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;
\n
2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;
\n
3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet et que la société dominante est actionnaire ou associée de cette entreprise.
\n
III. - Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.
\n
IV. - L'influence notable sur la gestion et la politique financière d'une entreprise est présumée lorsqu'une société dispose, directement ou indirectement, d'une fraction au moins égale au cinquième des droits de vote de cette entreprise.
" } }, "LEGIARTI000006229273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006229273", "URL": "article/LEGI/ARTI/00/00/06/22/92/LEGIARTI000006229273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X233L016AXAB" } }, "NOTA": { "CONTENU": "

(1) : Loi 2003-721 article 133 II : Les dispositions de cet alinéa s'appliquent à compter du premier exercice ouvert après publication de la loi n° 2003-706 du 1er août 2003 au Journal officiel.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@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": "LEGIARTI000006714289", "@num": "133", "#text": "Loi n°2003-706 du 1 août 2003 - art. 133 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@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": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n 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": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@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": "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": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@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": "LEGIARTI000032674168", "@num": "Annexe 1-5-1", "#text": "Code de commerce - art. Annexe 1-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039411280", "@num": "Annexe 1-5-2", "#text": "Code de commerce - art. Annexe 1-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028556295", "@num": "L123-25", "#text": "Code de commerce - art. L123-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338871", "@num": "L22-10-23", "#text": "Code de commerce - art. L22-10-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042338824", "@num": "L22-10-4", "#text": "Code de commerce - art. L22-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535206", "@num": "L22-10-9", "#text": "Code de commerce - art. L22-10-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720548", "@num": "L223-27", "#text": "Code de commerce - art. L223-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339784", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224770", "@num": "L225-100-2", "#text": "Code de commerce - art. L225-100-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535098", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339769", "@num": "L225-102-3", "#text": "Code de commerce - art. L225-102-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799502", "@num": "L225-129-6", "#text": "Code de commerce - art. L225-129-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223614", "@num": "L225-21", "#text": "Code de commerce - art. L225-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427595", "@num": "L225-22-1", "#text": "Code de commerce - art. L225-22-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720576", "@num": "L225-35", "#text": "Code de commerce - art. L225-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720518", "@num": "L225-37", "#text": "Code de commerce - art. L225-37 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427566", "@num": "L225-37-3", "#text": "Code de commerce - art. L225-37-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725083", "@num": "L225-42-1", "#text": "Code de commerce - art. L225-42-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224124", "@num": "L225-54-1", "#text": "Code de commerce - art. L225-54-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224286", "@num": "L225-67", "#text": "Code de commerce - art. L225-67 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042339531", "@num": "L225-68", "#text": "Code de commerce - art. L225-68 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224395", "@num": "L225-77", "#text": "Code de commerce - art. L225-77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039427501", "@num": "L225-79-1", "#text": "Code de commerce - art. L225-79-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038725066", "@num": "L225-90-1", "#text": "Code de commerce - art. L225-90-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224584", "@num": "L225-94", "#text": "Code de commerce - art. L225-94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012976", "@num": "L225-94-1", "#text": "Code de commerce - art. L225-94-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038610322", "@num": "L227-9-1", "#text": "Code de commerce - art. 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R214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681037", "@num": "R214-46", "#text": "Code monétaire et financier - art. R214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798416", "@num": "R214-56", "#text": "Code monétaire et financier - art. R214-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681395", "@num": "R214-68", "#text": "Code monétaire et financier - art. R214-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798320", "@num": "R214-74", "#text": "Code monétaire et financier - art. R214-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681565", "@num": "R214-84", "#text": "Code monétaire et financier - art. R214-84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030047007", "@num": "R511-16-2", "#text": "Code monétaire et financier - art. R511-16-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030626073", "@num": "R511-16-4", "#text": "Code monétaire et financier - art. R511-16-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037776115", "@num": "R511-2-1-1", "#text": "Code monétaire et financier - art. R511-2-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723151", "@num": "R512-18", "#text": "Code monétaire et financier - art. R512-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039461537", "@num": "R512-19", "#text": "Code monétaire et financier - art. R512-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763511", "@num": "R512-56", "#text": "Code monétaire et financier - art. R512-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045738929", "@num": "R513-8", "#text": "Code monétaire et financier - art. R513-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028972747", "@num": "R515-7-2", "#text": "Code monétaire et financier - art. R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises ou qu'elles exercent une influence notable sur celles-ci, dans les conditions ci-après définies.
\n
II. - Le contrôle exclusif par une société résulte :
\n
1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;
\n
2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;
\n
3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet. (1)
\n
III. - Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.
\n
IV. - L'influence notable sur la gestion et la politique financière d'une entreprise est présumée lorsqu'une société dispose, directement ou indirectement, d'une fraction au moins égale au cinquième des droits de vote de cette entreprise.
" } }, "LEGIARTI000006264723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006264723", "URL": "article/LEGI/ARTI/00/00/06/26/47/LEGIARTI000006264723.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X233R016AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006229274", "@num": "L233-17", "#text": "Code de commerce - art. L233-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006258333", "@num": "R123-200", "#text": "Code de commerce - art. R123-200 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036459279", "@num": "R524-22-2", "#text": "Code rural - art. R524-22-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878395", "@num": "R524-22", "#text": "Code rural et de la pêche maritime - art. R524-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161491", "@fin": "2024-01-01", "#text": "Section 2 : Des comptes consolidés.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877416", "@fin": "2999-01-01", "#text": "Section 2 : Des documents comptables et des informations en matière de durabilité consolidés.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146235", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000006264723", "@fin": "2016-01-01", "@num": "R233-16", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927539", "@fin": "2020-02-09", "@num": "R233-16", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041603995", "@fin": "2025-01-01", "@num": "R233-16", "@etat": "ABROGE", "@debut": "2020-02-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du 2° de l'article L. 233-17, les seuils que ne doit pas dépasser, dans les conditions fixées à cet article, l'ensemble constitué par une société et les entreprises qu'elle contrôle sont fixées ainsi qu'il suit :
\n
1° Total du bilan : 15 000 000 euros ;
\n
2° Montant net du chiffre d'affaires : 30 000 000 euros ;
\n
3° Nombre moyen de salariés permanents : 250.
\n
Ces chiffres sont calculés globalement pour l'ensemble des entreprises concernées selon la méthode définie aux quatrième, cinquième et sixième alinéas de l'article R. 123-200.\n
" } }, "LEGIARTI000030927205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L233-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927205", "URL": "article/LEGI/ARTI/00/00/30/92/72/LEGIARTI000030927205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039247263", "@num": "6", "#text": "Loi n° 47-585 du 2 avril 1947 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684244", "@numtexte": "47-585", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-04-02" }, { "@id": "LEGIARTI000049397763", "@num": "29-1", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000028779590", "@num": "29-1 C", "#text": "Loi n° 65-557 du 10 juillet 1965 - art. 29-1 C (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880200", "@numtexte": "65-557", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-1", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006344570", "@num": "248-12", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006344493", "@num": "248-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 248-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006435128", "@num": "15-1", "#text": "Loi n°84-610 du 16 juillet 1984 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006274435", "@num": "13", "#text": "Loi n°85-11 du 3 janvier 1985 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006328302", "@num": "10", "#text": "Décret n°89-623 du 6 septembre 1989 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332976", "@nortexte": "ECOT8920101D", "@numtexte": "89-623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@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": "LEGIARTI000006714261", "@num": "130", "#text": "Loi n°2003-706 du 1 août 2003 - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@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": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006234464", "@num": "1", "#text": "Décret n°2004-981 du 17 septembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000807202", "@nortexte": "INDI0420679D", "@numtexte": "2004-981", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-17" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000038108666", "@num": "321-20", "#text": "Arrêté du 12 novembre 2004 - art. 321-20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000606599", "@nortexte": "ECOT0420062A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-11-12" }, { "@id": "LEGIARTI000006532266", "@num": "8", "#text": "Ordonnance n°2006-60 du 19 janvier 2006 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456027", "@nortexte": "ECOX0500165R", "@numtexte": "2006-60", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-01-19" }, { "@id": "LEGIARTI000021161544", "@num": "13", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000021161537", "@num": "7", "#text": "Décret n°2006-797 du 6 juillet 2006 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425544", "@nortexte": "ECOX0600094D", "@numtexte": "2006-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-06" }, { "@id": "LEGIARTI000030399999", "@num": "11", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000037736372", "@num": "4", "#text": "Décret n° 2007-243 du 23 février 2007 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428541", "@nortexte": "ECOT0651075D", "@numtexte": "2007-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-23" }, { "@id": "LEGIARTI000006416777", "@num": "13", "#text": "Décret n°2007-1329 du 10 septembre 2007 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000823430", "@nortexte": "ECEI0754237D", "@numtexte": "2007-1329", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416803", "@num": "16", "#text": "Décret n°2007-1330 du 10 septembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279266", "@nortexte": "ECEI0754234D", "@numtexte": "2007-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416827", "@num": "12", "#text": "Décret n°2007-1331 du 10 septembre 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000652096", "@nortexte": "ECEI0754235D", "@numtexte": "2007-1331", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416858", "@num": "20", "#text": "Décret n°2007-1332 du 10 septembre 2007 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000467425", "@nortexte": "ECEI0754233D", "@numtexte": "2007-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000006416882", "@num": "14", "#text": "Décret n°2007-1333 du 10 septembre 2007 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000279267", "@nortexte": "ECEI0754230D", "@numtexte": "2007-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-10" }, { "@id": "LEGIARTI000049384334", "@num": "Annexe 3", "#text": "Arrêté du 4 mai 2009 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020740686", "@nortexte": "DEVU0907623A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-04" }, { "@id": "LEGIARTI000020901838", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021120639", "@num": "1", "#text": "Arrêté du 6 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021118925", "@nortexte": "ECET0921764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-06" }, { "@id": "LEGIARTI000048137184", "#text": "Décret n°2009-1263\n du 19 octobre 2009 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021180238", "@nortexte": "MCCT0913331D", "@numtexte": "2009-1263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000021259939", "@num": "9", "#text": "Décret n°2009-1379\n du 11 novembre 2009 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021259498", "@nortexte": "MCCT0923439D", "@numtexte": "2009-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-11-11" }, { "@id": "LEGIARTI000022210864", "@num": "11", "#text": "Décret n°2010-482 du 12 mai 2010 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022205183", "@nortexte": "BCRB1012484D", "@numtexte": "2010-482", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182868", "@num": "15", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 15 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182855", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039182847", "@num": "32", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 32 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022971011", "@num": "2", "#text": "Décret n°2010-1289 du 27 octobre 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022969817", "@nortexte": "BCRB1021529D", "@numtexte": "2010-1289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-27" }, { "@id": "LEGIARTI000030108109", "#text": "Arrêté du 25 mai 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024113829", "@nortexte": "DEVL1105398A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-25" }, { "@id": "LEGIARTI000024281078", "@num": "14", "#text": "Décret n°2011-788\n du 28 juin 2011 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024278636", "@nortexte": "MCCK1105842D", "@numtexte": "2011-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-28" }, { "@id": "LEGIARTI000024499345", "@num": "2", "#text": "Décret n°2011-991 du 23 août 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024497613", "@nortexte": "BCRD1104894D", "@numtexte": "2011-991", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-08-23" }, { "@id": "LEGIARTI000025689776", "@num": "26", "#text": "Décret n°2012-484\n 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": "LEGIARTI000026116886", "@num": "2", "#text": "Décret n°2012-834\n du 29 juin 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026088177", "@nortexte": "MCCE1220844D", "@numtexte": "2012-834", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-06-29" }, { "@id": "LEGIARTI000035301992", "#text": "ARRÊTÉ du 27 mars 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030439592", "@nortexte": "FCPB1505446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-27" }, { "@id": "LEGIARTI000030921690", "@num": "2", "#text": "ORDONNANCE n°2015-900 du 23 juillet 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030920982", "@nortexte": "EINT1510579R", "@numtexte": "2015-900", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000031498597", "@num": "13", "#text": "DÉCRET n°2015-1498 du 18 novembre 2015 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031497164", "@nortexte": "FCPA1510176D", "@numtexte": "2015-1498", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-18" }, { "@id": "LEGIARTI000032005959", "@num": "15", "#text": "Ordonnance n°2016-128 du 10 février 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032003979", "@nortexte": "DEVP1520775R", "@numtexte": "2016-128", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-10" }, { "@id": "LEGIARTI000032447943", "@num": "1", "#text": "Décret n°2016-501 du 22 avril 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032447207", "@nortexte": "FCPT1605824D", "@numtexte": "2016-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@id": "LEGIARTI000032673779", "@num": "4", "#text": "Arrêté du 30 mai 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000032673023", "@nortexte": "JUSC1608534A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-30" }, { "@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": "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": "LEGIARTI000048182195", "@num": "14", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000034800412", "@num": "3", "#text": "Décret n°2017-802 du 5 mai 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602336", "@nortexte": "ECFE1703288D", "@numtexte": "2017-802", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000048152856", "@num": "14", "#text": "Décret n°2017-1043 du 9 mai 2017 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679087", "@nortexte": "MCCE1709138D", "@numtexte": "2017-1043", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000036778289", "@num": "13", "#text": "Décret n°2018-247 du 6 avril 2018 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000036775245", "@nortexte": "MICK1708836D", "@numtexte": "2018-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-06" }, { "@id": "LEGIARTI000037114152", "@num": "2", "#text": "Décret n°2018-522 du 27 juin 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037111801", "@nortexte": "SSAS1814618D", "@numtexte": "2018-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000041543009", "@num": "1", "#text": "Décret n°2020-94 du 5 février 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539673", "@nortexte": "ECOT1928160D", "@numtexte": "2020-94", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000043719437", "@num": "1", "#text": "Décret n°2021-838 du 29 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043714394", "@nortexte": "TREP2035429D", "@numtexte": "2021-838", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "LEGIARTI000043801414", "@num": "4", "#text": "Décret n°2021-941 du 15 juillet 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000043798269", "@nortexte": "ECOT2113071D", "@numtexte": "2021-941", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-15" }, { "@id": "LEGIARTI000048626199", "@num": "L453-52", "#text": "Code des impositions sur les biens et services - art. L453-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045246698", "@num": "14", "#text": "Décret n°2022-251 du 24 février 2022 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045243945", "@nortexte": "TRAT2130567D", "@numtexte": "2022-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000046357787", "@num": "4", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000046357793", "@num": "8", "#text": "Décret n°2022-1284 du 3 octobre 2022 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046357368", "@nortexte": "JUSC2222368D", "@numtexte": "2022-1284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-03" }, { "@id": "LEGIARTI000047209428", "@num": "1", "#text": "Décret n°2023-121 du 21 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000048425073", "@num": "1", "#text": "LOI n°2023-1041 du 17 novembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048423101", "@nortexte": "ECOX2324518L", "@numtexte": "2023-1041", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-11-17" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000049565852", "@num": "41", "#text": "LOI n°2024-449 du 21 mai 2024 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049563368", "@nortexte": "ECOI2309270L", "@numtexte": "2024-449", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-21" }, { "@id": "LEGIARTI000049897440", "@num": "3", "#text": "Décret n°2024-752 du 7 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049894711", "@nortexte": "ECOT2415736D", "@numtexte": "2024-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-07" }, { "@id": "LEGITEXT000050737070", "#text": "Décret n°2024-1136 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731498", "@nortexte": "SAEA2423164D", "@numtexte": "2024-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. 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R214-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681037", "@num": "R214-46", "#text": "Code monétaire et financier - art. R214-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798416", "@num": "R214-56", "#text": "Code monétaire et financier - art. R214-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681395", "@num": "R214-68", "#text": "Code monétaire et financier - art. R214-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027798320", "@num": "R214-74", "#text": "Code monétaire et financier - art. 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R511-16-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037776115", "@num": "R511-2-1-1", "#text": "Code monétaire et financier - art. R511-2-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029723151", "@num": "R512-18", "#text": "Code monétaire et financier - art. R512-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039461537", "@num": "R512-19", "#text": "Code monétaire et financier - art. 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R515-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043802486", "@num": "R533-18-5", "#text": "Code monétaire et financier - art. R533-18-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584295", "@num": "L524-6", "#text": "Code rural - art. L524-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020148646", "@num": "L524-6-1", "#text": "Code rural - art. L524-6-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878392", "@num": "R524-22-2", "#text": "Code rural et de la pêche maritime - art. R524-22-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838925", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161295", "@fin": "2024-01-01", "#text": "Section 3 : Des comptes consolidés", "@debut": "2000-09-21" }, { "@id": "LEGISCTA000048535268", "@fin": "2999-01-01", "#text": "Section 3 : Des documents comptables et des informations consolidées en matière de durabilité", "@debut": "2024-01-01" } ] }, "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": "LEGIARTI000006229272", "@fin": "2003-08-02", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006229273", "@fin": "2016-01-01", "@num": "L233-16", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030927205", "@fin": "2999-01-01", "@num": "L233-16", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les sociétés commerciales établissent et publient chaque année à la diligence du conseil d'administration, du directoire, du ou des gérants, selon le cas, des comptes consolidés ainsi qu'un rapport sur la gestion du groupe, dès lors qu'elles contrôlent de manière exclusive ou conjointe une ou plusieurs autres entreprises , dans les conditions ci-après définies.

II.-Le contrôle exclusif par une société résulte :

1° Soit de la détention directe ou indirecte de la majorité des droits de vote dans une autre entreprise ;

2° Soit de la désignation, pendant deux exercices successifs, de la majorité des membres des organes d'administration, de direction ou de surveillance d'une autre entreprise. La société consolidante est présumée avoir effectué cette désignation lorsqu'elle a disposé au cours de cette période, directement ou indirectement, d'une fraction supérieure à 40 % des droits de vote, et qu'aucun autre associé ou actionnaire ne détenait, directement ou indirectement, une fraction supérieure à la sienne ;

3° Soit du droit d'exercer une influence dominante sur une entreprise en vertu d'un contrat ou de clauses statutaires, lorsque le droit applicable le permet.

III.-Le contrôle conjoint est le partage du contrôle d'une entreprise exploitée en commun par un nombre limité d'associés ou d'actionnaires, de sorte que les décisions résultent de leur accord.

\n
" } }, "LEGIARTI000030927539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-09", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030927539", "URL": "article/LEGI/ARTI/00/00/30/92/75/LEGIARTI000030927539.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000030924583", "@num": "2", "#text": "DÉCRET n°2015-903 du 23 juillet 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030921095", "@nortexte": "EINT1510580D", "@numtexte": "2015-903", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000028620619", "@num": "D123-200", "#text": "Code de commerce - art. D123-200", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229274", "@num": "L233-17", "#text": "Code de commerce - art. L233-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036459279", "@num": "R524-22-2", "#text": "Code rural - art. R524-22-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878395", "@num": "R524-22", "#text": "Code rural et de la pêche maritime - art. R524-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161491", "@fin": "2024-01-01", "#text": "Section 2 : Des comptes consolidés.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877416", "@fin": "2999-01-01", "#text": "Section 2 : Des documents comptables et des informations en matière de durabilité consolidés.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146235", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000006264723", "@fin": "2016-01-01", "@num": "R233-16", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927539", "@fin": "2020-02-09", "@num": "R233-16", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041603995", "@fin": "2025-01-01", "@num": "R233-16", "@etat": "ABROGE", "@debut": "2020-02-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du 2° de l'article L. 233-17, les seuils que ne doit pas dépasser, dans les conditions fixées à cet article, l'ensemble constitué par une société et les entreprises qu'elle contrôle sont fixées ainsi qu'il suit :

1° Total du bilan : 24 000 000 euros ;

2° Montant net du chiffre d'affaires : 48 000 000 euros ;

3° Nombre moyen de salariés : 250.

Ces chiffres sont calculés globalement pour l'ensemble des entreprises concernées selon la méthode définie aux quatrième, cinquième et sixième alinéas de l'article D. 123-200.

" } }, "LEGIARTI000041603995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R233-16", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2020-02-09" } }, "META_COMMUN": { "ID": "LEGIARTI000041603995", "URL": "article/LEGI/ARTI/00/00/41/60/39/LEGIARTI000041603995.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 15 du décret n° 2020-100 du 7 février 2020, les dispositions s'appliquent à compter du premier exercice ouvert à compter de son entrée en vigueur.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000041550074", "@num": "5", "#text": "Décret n°2020-100 du 7 février 2020 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000041547594", "@nortexte": "JUSC1931858D", "@numtexte": "2020-100", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-07" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048870037", "@num": "6", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000028620619", "@num": "D123-200", "#text": "Code de commerce - art. D123-200", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229274", "@num": "L233-17", "#text": "Code de commerce - art. L233-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036459279", "@num": "R524-22-2", "#text": "Code rural - art. R524-22-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048878395", "@num": "R524-22", "#text": "Code rural et de la pêche maritime - art. R524-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161491", "@fin": "2024-01-01", "#text": "Section 2 : Des comptes consolidés.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877416", "@fin": "2999-01-01", "#text": "Section 2 : Des documents comptables et des informations en matière de durabilité consolidés.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146235", "@fin": "2999-01-01", "#text": "Chapitre III : Des filiales, des participations et des sociétés contrôlées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133253", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113776", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@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": "LEGIARTI000006264723", "@fin": "2016-01-01", "@num": "R233-16", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030927539", "@fin": "2020-02-09", "@num": "R233-16", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041603995", "@fin": "2025-01-01", "@num": "R233-16", "@etat": "ABROGE", "@debut": "2020-02-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Total du bilan : 24 000 000 euros ;

2° Montant net du chiffre d'affaires : 48 000 000 euros ;

3° Nombre moyen de salariés : 250.

Ces chiffres sont calculés globalement pour l'ensemble des entreprises concernées selon la méthode définie aux cinquième, sixième et septième alinéas de l'article D. 123-200.

" } }, "LEGIARTI000048878392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048878392", "URL": "article/LEGI/ARTI/00/00/48/87/83/LEGIARTI000048878392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 22 du décret n° 2023-1394 du 30 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168832", "@fin": "2008-04-21", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés", "@debut": "2007-08-14" }, { "@id": "LEGISCTA000018680819", "@fin": "2999-01-01", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés et commissariat aux comptes", "@debut": "2008-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018680811", "@fin": "2009-01-24", "@num": "R524-22-2", "@etat": "MODIFIE", "@debut": "2008-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142896", "@fin": "2017-12-29", "@num": "R524-22-2", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036459279", "@fin": "2025-01-01", "@num": "R524-22-2", "@etat": "MODIFIE", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048878392", "@fin": "2999-01-01", "@num": "R524-22-2", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est dispensée de l'obligation d'établir des comptes combinés toute société coopérative agricole pour laquelle l'ensemble formé par elle-même et par la ou les unions de coopératives agricoles auxquelles elle adhère ainsi que par les entités qu'elle contrôle au sens du II ou du III de l'article L. 233-16 du code de commerce ne dépasse pas, pendant deux exercices successifs, sur la base des derniers comptes annuels arrêtés, deux des trois critères mentionnés au 2° de l'article D. 230-2 de ce même code.

La combinaison des comptes ne dispense pas les entités coopératives qui y participent d'établir, le cas échéant, les comptes consolidés en application de l'article L. 524-6-1 du présent code.

Les comptes combinés sont arrêtés par le conseil d'administration ou le directoire de l'entité combinante qui est chargée, par la convention de combinaison telle que prévue par le règlement de l'Autorité des normes comptables, d'établir les comptes combinés. Cette convention est signée par les présidents des conseils d'administration ou des conseils de surveillance de toutes les parties à l'ensemble combiné de tête.

" } }, "LEGIARTI000048878395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R524-22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048878395", "URL": "article/LEGI/ARTI/00/00/48/87/83/LEGIARTI000048878395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 22 du décret n° 2023-1394 du 30 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020783661", "@num": "25", "#text": "Décret n°2009-767\n du 22 juin 2009 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020781746", "@nortexte": "JUSC0908417D", "@numtexte": "2009-767", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-22" }, { "@id": "LEGIARTI000048869995", "@num": "13", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000006263991", "@num": "R232-8", "#text": "Code de commerce - art. R232-8", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264656", "@num": "R233-11", "#text": "Code de commerce - art. R233-11", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264660", "@num": "R233-12", "#text": "Code de commerce - art. R233-12", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264676", "@num": "R233-14", "#text": "Code de commerce - art. R233-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264723", "@num": "R233-16", "#text": "Code de commerce - art. R233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264522", "@num": "R233-6", "#text": "Code de commerce - art. R233-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006264566", "@num": "R233-7", "#text": "Code de commerce - art. R233-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584298", "@num": "L524-6-2", "#text": "Code rural - art. L524-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006168832", "@fin": "2008-04-21", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés", "@debut": "2007-08-14" }, { "@id": "LEGISCTA000018680819", "@fin": "2999-01-01", "#text": "Section 3 : Comptes sociaux, consolidés ou combinés et commissariat aux comptes", "@debut": "2008-04-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152615", "@fin": "2999-01-01", "#text": "Chapitre IV : Administration", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138427", "@fin": "2999-01-01", "#text": "Titre II : Sociétés coopératives agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121475", "@fin": "2999-01-01", "#text": "Livre V : Organismes professionnels agricoles", "@debut": "1990-09-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592952", "@fin": "1990-09-30", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592953", "@fin": "1996-05-18", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1990-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592954", "@fin": "2001-02-09", "@num": "R*524-22", "@etat": "MODIFIE", "@debut": "1996-05-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592955", "@fin": "2007-08-14", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2001-02-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006592956", "@fin": "2009-01-24", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2007-08-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142901", "@fin": "2010-05-08", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022359574", "@fin": "2017-12-29", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036459288", "@fin": "2025-01-01", "@num": "R524-22", "@etat": "MODIFIE", "@debut": "2017-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048878395", "@fin": "2999-01-01", "@num": "R524-22", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptes consolidés ou combinés des coopératives agricoles et de leurs unions comprennent un bilan, un compte de résultat et une annexe établis selon les dispositions des articles R. 233-7, R. 233-11, R. 233-12 et R. 233-14 du code de commerce. \n

Les coopératives agricoles et leurs unions établissant des comptes consolidés appliquent les dispositions des articles R. 232-8 et R. 233-6 du même code. Les prescriptions comptables relatives à ces comptes consolidés sont celles prévues par le règlement de l'Autorité des normes comptables. Les coopératives agricoles et leurs unions établissant des comptes combinés appliquent les dispositions du code de commerce applicables aux comptes consolidés, aménagées le cas échéant, selon les caractéristiques des comptes combinés des coopératives agricoles et de leurs unions. Les prescriptions comptables relatives à ces comptes combinés sont celles prévues par le règlement de l'Autorité des normes comptables.

Le cas échéant, un arrêté du ministre de l'agriculture précise les dispositions que doit contenir l'accord mentionné au deuxième alinéa de l'article L. 524-6-2 du présent code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006229273", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006229272", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030927539", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048878392", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048878395", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041603995", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030927205", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006264723", "cible": true, "cidtexte": "JORFTEXT000048735301", "id": "LEGIARTI000048869995", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048869995", "liens_entrants": true }