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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.

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I. - Le seuil prévu au I de l'article L. 232-6-4 est fixé à 40 millions d'euros.

II. - Le seuil prévu au 2° du II de l'article L. 232-6-4 est fixé à 150 millions d'euros.

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R232-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872183", "@num": "R232-8-3", "#text": "Code de commerce - art. R232-8-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872187", "@num": "R232-8-4", "#text": "Code de commerce - art. R232-8-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872191", "@num": "R232-8-5", "#text": "Code de commerce - art. R232-8-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048872195", "@num": "R232-8-6", "#text": "Code de commerce - art. 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A créé les dispositions suivantes :

- Code de commerce
\n Art. R232-8-3, Art. R232-8-4, Art. R232-8-5, Art. R232-8-6, Art. D232-8-7, Art. R232-8-8\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. R232-25, Art. R232-26\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre II : Des comptes sociaux et des informations en matière de durabilité., Sct. Section 1 : Des documents comptables et des informations en matière de durabilité.\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048870035", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048872199", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048872199", "liens_entrants": true }

Article D232-8-7 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2025 (Code de commerce)