{ "article": { "LEGIARTI000048891334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-24", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048891334", "URL": "article/LEGI/ARTI/00/00/48/89/13/LEGIARTI000048891334.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° du I de l’article 22 du décret n° 2023-1394 du 30 décembre 2023 dans sa rédaction issue de l'article 1 du décret n° 2024-60 du 31 janvier 2024, ces dispositions entrent en vigueur le 1er février 2024.

" }, "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": "LEGIARTI000048870047", "@num": "11", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048531393", "@num": "L822-27", "#text": "Code de commerce - art. L822-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025793978", "@num": "R822-22", "#text": "Code de commerce - art. R822-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270932", "@num": "R822-62", "#text": "Code de commerce - art. R822-62 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270892", "@num": "R822-23", "#text": "Code de commerce. - art. R822-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270900", "@num": "R822-31", "#text": "Code de commerce. - art. R822-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270959", "@num": "R822-89", "#text": "Code de commerce. - art. R822-89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048877137", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des modalités d'exercice de la mission de certification des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161622", "@fin": "2024-02-01", "#text": "Section 3 : De la responsabilité civile.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891421", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice de la mission de l'organisme tiers indépendant", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146308", "@fin": "2024-02-01", "#text": "Chapitre II : Du statut des commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891194", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133281", "@fin": "2024-02-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048877419", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113782", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006270893", "@fin": "2012-05-04", "@num": "R822-24", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025793982", "@fin": "2016-07-29", "@num": "R822-24", "@etat": "MODIFIE", "@debut": "2012-05-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956449", "@fin": "2024-02-01", "@num": "R822-24", "@etat": "MODIFIE", "@debut": "2016-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891334", "@fin": "2999-01-01", "@num": "R822-24", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La communication aux organismes tiers indépendants des documents détenus par les tiers, prévue à l'article L. 822-27, est autorisée par le président du tribunal de commerce, statuant en référé.

" } }, "LEGIARTI000048535952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-27", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535952", "URL": "article/LEGI/ARTI/00/00/48/53/59/LEGIARTI000048535952.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048520396", "@num": "19", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000048891334", "@num": "R822-24", "#text": "Code de commerce - art. R822-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048531360", "@fin": "2999-01-01", "#text": "Sous-section 2 : Des modalités d'exercice de la mission de certification des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531356", "@fin": "2999-01-01", "#text": "Section 3 : De l'exercice de la mission de l'organisme tiers indépendant", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531338", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535952", "@fin": "2999-01-01", "@num": "L822-27", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les investigations prévues à l'article L. 822-26 peuvent être menées auprès de la personne ou de l'entité au profit de laquelle l'organisme tiers indépendant exerce sa mission et des personnes ou entités qui la contrôlent ou qui sont contrôlées par elle au sens des I et II et de l'article L. 233-3. Elles peuvent également être menées auprès de l'ensemble des personnes ou entités comprises dans la consolidation lorsque l'organisme tiers indépendant procède à la certification des informations consolidées en matière de durabilité.

L'organisme tiers indépendant peut également recueillir toutes informations utiles à l'exercice de sa mission auprès des tiers qui ont accompli des opérations pour le compte de la personne ou de l'entité. Toutefois, ce droit d'information ne peut s'étendre à la communication des pièces, contrats et documents quelconques détenus par des tiers, à moins que cette communication ne soit autorisée par une décision de justice.

Le secret professionnel ne peut être opposé à l'organisme tiers indépendant dans le cadre de sa mission, sauf par les auxiliaires de justice.

" } }, "LEGIARTI000048870047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870047", "URL": "article/LEGI/ARTI/00/00/48/87/00/LEGIARTI000048870047.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048891194", "#text": "Code de commerce - Chapitre II : Des organismes tiers indépendants... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000041751123", "#text": "Code de commerce - Chapitre III : De l'exercice du contrôle légal,... 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R824-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032948030", "@num": "R824-9", "#text": "Code de commerce - art. R824-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006411522", "@num": "905", "#text": "Code de procédure civile - art. 905", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796446", "@num": "L114", "#text": "Code de l'action sociale et des familles - art. L114", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048869988", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions modifiant le livre VIII du code de commerce", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048869990", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@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": "LEGIARTI000048870047", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735720", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code de commerce
Sct. Sous-section 2 : Des modalités d'exercice de la mission de certification des informations en matière de durabilité, Sct. Sous-section 1 : De la nomination, de la récusation et de la révocation
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A créé les dispositions suivantes :

-Code de commerce
Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes, Sct. Sous-section 2 : De la déontologie et de l'indépendance des organismes tiers indépendants et des auditeurs des informations en matière de durabilité
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Article R822-24 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)