{ "article": { "LEGIARTI000049720653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-78", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-05-03", "DATE_DEBUT": "2024-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000049720653", "URL": "article/LEGI/ARTI/00/00/49/72/06/LEGIARTI000049720653.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006291596", "@num": "11", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 11 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006291599", "@num": "11", "#text": "Loi n°70-1300 du 31 décembre 1970 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000049708715", "@num": "23", "#text": "LOI n°2024-537 du 13 juin 2024 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000049707573", "@nortexte": "ECOX2407668L", "@numtexte": "2024-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2024-06-13" }, { "@id": "LEGIARTI000027764550", "@num": "L214-24-40", "#text": "Code monétaire et financier - art. L214-24-40", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720669", "@num": "L214-24-47", "#text": "Code monétaire et financier - art. L214-24-47 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810195", "@num": "L214-60", "#text": "Code monétaire et financier - art. L214-60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650509", "@num": "L214-61", "#text": "Code monétaire et financier - art. L214-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559726", "@num": "L231-12", "#text": "Code monétaire et financier - art. L231-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720984", "@num": "L742-8", "#text": "Code monétaire et financier - art. L742-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720906", "@num": "L743-8", "#text": "Code monétaire et financier - art. L743-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049877380", "@num": "L744-8", "#text": "Code monétaire et financier - art. L744-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027775408", "@fin": "2999-01-01", "#text": "Sous-paragraphe 3 : Règles particulières relatives aux fonds de placement immobilier", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786984", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Organismes de placement collectif immobilier", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006650775", "@fin": "2009-01-24", "@num": "L214-78", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020142953", "@fin": "2013-07-28", "@num": "L214-78", "@etat": "MODIFIE", "@debut": "2009-01-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027810415", "@fin": "2024-06-15", "@num": "L214-78", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049720653", "@fin": "2025-05-03", "@num": "L214-78", "@etat": "MODIFIE", "@debut": "2024-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051557610", "@fin": "2999-01-01", "@num": "L214-78", "@etat": "VIGUEUR", "@debut": "2025-05-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles L. 214-24-40 et L. 214-24-47 sont applicables au fonds de placement immobilier.

" } }, "LEGIARTI000027764550": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-24-40", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027764550", "URL": "article/LEGI/ARTI/00/00/27/76/45/LEGIARTI000027764550.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027762899", "@num": "6", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000046112081", "@num": "1", "#text": "Décision n°745 du 15 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045374196", "@nortexte": "AMFP2208643S", "@numtexte": "745", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000046112301", "@num": "1", "#text": "Décision n°752 du 13 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045593640", "@nortexte": "AMFP2211755S", "@numtexte": "752", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-04-13" }, { "@id": "LEGIARTI000006242792", "@num": "L823-6", "#text": "Code de commerce - art. L823-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720653", "@num": "L214-78", "#text": "Code monétaire et financier - art. L214-78 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027764357", "@fin": "2999-01-01", "#text": "Sous-paragraphe 2 : Régime général des fonds d'investissement à vocation générale", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764340", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Fonds d'investissement à vocation générale", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027764550", "@fin": "2024-01-01", "@num": "L214-24-40", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539637", "@fin": "2999-01-01", "@num": "L214-24-40", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le gérant, le conseil d'administration ou le directoire de la société de gestion désigne le commissaire aux comptes du fonds pour six exercices, après accord de l'Autorité des marchés financiers. La désignation d'un commissaire aux comptes suppléant n'est pas requise.

Les porteurs de parts du fonds exercent les droits reconnus aux actionnaires par les articles L. 823-6 et L. 823-7 du code de commerce.

Le commissaire aux comptes porte à la connaissance de l'assemblée générale de la société de gestion les irrégularités et inexactitudes qu'il a relevées dans l'accomplissement de sa mission.

" } }, "LEGIARTI000048539637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-24-40", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048539637", "URL": "article/LEGI/ARTI/00/00/48/53/96/LEGIARTI000048539637.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046112081", "@num": "1", "#text": "Décision n°745 du 15 mars 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045374196", "@nortexte": "AMFP2208643S", "@numtexte": "745", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-03-15" }, { "@id": "LEGIARTI000046112301", "@num": "1", "#text": "Décision n°752 du 13 avril 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045593640", "@nortexte": "AMFP2211755S", "@numtexte": "752", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-04-13" }, { "@id": "LEGIARTI000048520334", "@num": "31", "#text": "Ordonnance n°2023-1142 du 6 décembre 2023 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000048519395", "@nortexte": "JUSC2327648R", "@numtexte": "2023-1142", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-06" }, { "@id": "LEGIARTI000049720653", "@num": "L214-78", "#text": "Code monétaire et financier - art. L214-78 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027764357", "@fin": "2999-01-01", "#text": "Sous-paragraphe 2 : Régime général des fonds d'investissement à vocation générale", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764340", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Fonds d'investissement à vocation générale", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027764335", "@fin": "2999-01-01", "#text": "Sous-section 2 : Fonds ouverts à des investisseurs non professionnels", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027786951", "@fin": "2999-01-01", "#text": "Section 2 : FIA", "@debut": "2013-07-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154126", "@fin": "2999-01-01", "#text": "Chapitre IV : Placements collectifs", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027764550", "@fin": "2024-01-01", "@num": "L214-24-40", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048539637", "@fin": "2999-01-01", "@num": "L214-24-40", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les porteurs de parts du fonds exercent les droits reconnus aux actionnaires par les articles L. 821-49 et L. 821-50 du code de commerce.

Le commissaire aux comptes porte à la connaissance de l'assemblée générale de la société de gestion les irrégularités et inexactitudes qu'il a relevées dans l'accomplissement de sa mission.

\n
" } }, "LEGIARTI000049708715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049708715", "URL": "article/LEGI/ARTI/00/00/49/70/87/LEGIARTI000049708715.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720662", "@num": "L214-133", "#text": "Code monétaire et financier - art. L214-133 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720679", "@num": "L214-14", "#text": "Code monétaire et financier - art. L214-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720669", "@num": "L214-24-47", "#text": "Code monétaire et financier - art. L214-24-47 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720653", "@num": "L214-78", "#text": "Code monétaire et financier - art. L214-78 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720650", "@num": "L621-23", "#text": "Code monétaire et financier - art. L621-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049708669", "@fin": "2999-01-01", "#text": "Titre III : MODERNISER, SIMPLIFIER ET RENFORCER L'ATTRACTIVITÉ DU DROIT EN FAVEUR DE L'ÉCONOMIE FRANÇAISE", "@debut": "2024-06-15" } ] }, "@cid": "JORFTEXT000049707573", "@nor": "ECOX2407668L", "@num": "2024-537", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2024-537 du 13 juin 2024 visant à accroître le financement des entreprises et l'attractivité de la France (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049707573", "@c_titre_court": "LOI n°2024-537 du 13 juin 2024" }, { "@fin": "2999-01-01", "#text": "LOI n° 2024-537 du 13 juin 2024 visant à accroître le financement des entreprises et l'attractivité de la France (1)", "@debut": "2024-06-15", "@id_txt": "LEGITEXT000049708666", "@c_titre_court": "LOI n°2024-537 du 13 juin 2024" } ], "@date_publi": "2024-06-14", "@date_signature": "2024-06-13", "@num_parution_jo": "0138" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049708715", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049707675", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L214-14, Art. L214-24-47, Art. L214-133, Art. L621-23, Art. L214-78\n
\n

\n
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Le commissaire aux comptes est tenu de signaler dans les meilleurs délais à l'Autorité des marchés financiers tout fait ou toute décision concernant le fonds d'investissement à vocation générale dont il a eu connaissance dans l'exercice de sa mission, de nature :

1° A constituer une violation des dispositions législatives ou réglementaires applicables à ce fonds d'investissement à vocation générale et susceptible d'avoir des effets significatifs sur sa situation financière, son résultat ou son patrimoine ;

2° A porter atteinte aux conditions ou à la continuité de son exploitation ;

3° A entraîner l'émission de réserves, le refus de la certification des comptes ou l'impossibilité de les certifier.

Le commissaire aux comptes est délié du secret professionnel à l'égard de l'Autorité des marchés financiers.

La responsabilité du commissaire aux comptes ne peut être engagée pour les informations ou divulgations de faits auxquelles il procède en exécution des obligations imposées par le présent article.

L'Autorité des marchés financiers peut également transmettre au commissaire aux comptes du fonds d'investissement à vocation générale des informations nécessaires à l'accomplissement de sa mission. Les informations transmises sont couvertes par le secret professionnel.

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Article L214-78 AUTONOME MODIFIE, en vigueur du 15/06/2024 au 03/05/2025 (Code monétaire et financier)