{ "article": { "LEGIARTI000048891449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R822-35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048891449", "URL": "article/LEGI/ARTI/00/00/48/89/14/LEGIARTI000048891449.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": "LEGIARTI000048531492", "@num": "L822-36", "#text": "Code de commerce - art. L822-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048874450", "@num": "R821-213", "#text": "Code de commerce - art. R821-213 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006270886", "@num": "R822-17", "#text": "Code de commerce. - art. R822-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179036", "@fin": "2024-01-01", "#text": "Sous-section 2 : Dispositions applicables aux sociétés civiles professionnelles", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891495", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la procédure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161623", "@fin": "2024-02-01", "#text": "Section 4 : Des sociétés de commissaires aux comptes", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000048891499", "@fin": "2999-01-01", "#text": "Section 4 : De la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "LEGIARTI000006270904", "@fin": "2017-01-01", "@num": "R822-35", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032956528", "@fin": "2024-02-01", "@num": "R822-35", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048891449", "@fin": "2999-01-01", "@num": "R822-35", "@etat": "VIGUEUR", "@debut": "2024-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'il est fait application de la procédure de composition administrative mentionnée à l'article L. 822-36, les dispositions des articles R. 821-213 à R. 821-216 sont applicables.

" } }, "LEGIARTI000048536010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-36", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048536010", "URL": "article/LEGI/ARTI/00/00/48/53/60/LEGIARTI000048536010.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": "LEGIARTI000048891449", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048531370", "@fin": "2999-01-01", "#text": "Paragraphe 2 : De la procédure", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531366", "@fin": "2999-01-01", "#text": "Sous-section 2 : De la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048531362", "@fin": "2999-01-01", "#text": "Section 4 : Du contrôle et de la discipline des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@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": "LEGIARTI000048536010", "@fin": "2999-01-01", "@num": "L822-36", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article L. 821-78 relatives à la procédure de composition administrative sont applicables aux organismes tiers indépendants, aux auditeurs des informations en matière de durabilité et aux personnes mentionnées au II de l'article L. 822-30.

Les sanctions prévues au deuxième alinéa de l'article L. 821-78 sont remplacées par celles prévues aux 1°, 2°, 3°, 5°, 6° et 7° du I de l'article L. 822-31 et 2° du I de l'article L. 822-32. Lorsqu'une sanction pécuniaire mentionnée au 7° du I de l'article L. 822-31 est proposée, elle ne peut excéder la somme de 50 000 euros pour une personne physique et 200 000 euros pour une personne morale.

" } }, "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 R822-35 AUTONOME VIGUEUR, en vigueur depuis le 01/02/2024 (Code de commerce)