{ "article": { "LEGIARTI000051317353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051317353", "URL": "article/LEGI/ARTI/00/00/51/31/73/LEGIARTI000051317353.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006651588", "@num": "L214-107", "#text": "Code monétaire et financier - art. L214-107", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051318118", "@num": "L214-107-1", "#text": "Code monétaire et financier - art. L214-107-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000051317325", "@fin": "2999-01-01", "#text": "Chapitre Ier : Organisation de la vie sociale des organismes de placement collectif", "@debut": "2025-03-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000051317332", "@fin": "2999-01-01", "#text": "Titre Ier : VIE SOCIALE, GOUVERNANCE ET OPÉRATIONS DES ORGANISMES DE PLACEMENT COLLECTIF", "@debut": "2025-03-14" } ] }, "@cid": "JORFTEXT000051316379", "@nor": "ECOT2502319R", "@num": "2025-230", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-230 du 12 mars 2025 relative aux organismes de placement collectif", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051316379", "@c_titre_court": "Ordonnance n°2025-230 du 12 mars 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-230 du 12 mars 2025 relative aux organismes de placement collectif", "@debut": "2025-03-14", "@id_txt": "LEGITEXT000051317317", "@c_titre_court": "Ordonnance n°2025-230 du 12 mars 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-03-13", "@date_signature": "2025-03-12", "@num_parution_jo": "0062" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051317353", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051316482", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code monétaire et financier
\n Art. L214-107-1\n
\n

\n
" } }, "LEGIARTI000006651588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-107", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2007-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006651588", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651588.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L107AXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Ordonnance 2005-1278 du 13 octobre 2005 art. 7 : La présente ordonnance entre en vigueur le premier jour du mois suivant celui de la publication au Journal officiel de la République française de l'arrêté du ministre chargé de l'économie portant homologation des dispositions du règlement général de l'Autorité des marchés financiers relatives aux organismes de placement collectif immobilier. L'arrêté d'homologation du 15 mai 2007 a été publié au Journal officiel du 16 mai 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006245808", "@num": "2", "#text": "Ordonnance n°2005-1278 du 13 octobre 2005 - art. 2 () JORF 14 octobre 2005 en vigueur le 1er juin 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000635233", "@nortexte": "ECOX0500216R", "@numtexte": "2005-1278", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-10-13" }, { "@id": "LEGIARTI000051317353", "@num": "5", "#text": "Ordonnance n°2025-230 du 12 mars 2025 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000051316379", "@nortexte": "ECOT2502319R", "@numtexte": "2025-230", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGIARTI000006302218", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639921", "@num": "D214-207", "#text": "Code monétaire et financier - art. D214-207 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651891", "@num": "L214-128", "#text": "Code monétaire et financier - art. L214-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651906", "@num": "L214-140", "#text": "Code monétaire et financier - art. L214-140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651205", "@num": "L214-92", "#text": "Code monétaire et financier - art. L214-92 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193918", "@fin": "2013-07-28", "#text": "Paragraphe 2 : Dispositions comptables et financières", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184630", "@fin": "2013-07-28", "#text": "Sous-section 1 : Dispositions communes", "@debut": "2005-12-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170248", "@fin": "2013-07-28", "#text": "Section 5 : Les organismes de placement collectif immobilier", "@debut": "2005-12-16" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651588", "@fin": "2006-12-31", "@num": "L214-107", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651589", "@fin": "2013-07-28", "@num": "L214-107", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027810883", "@fin": "2025-03-14", "@num": "L214-107", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051323658", "@fin": "2999-01-01", "@num": "L214-107", "@etat": "VIGUEUR", "@debut": "2025-03-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le résultat net de l'exercice d'un organisme de placement collectif immobilier est égal à la somme :
\n
1° Des produits relatifs aux actifs immobiliers mentionnés aux a à c du I de l'article L. 214-92 pour la société de placement à prépondérance immobilière à capital variable et aux a et b du I du même article pour le fonds de placement immobilier, diminués du montant des frais et charges y afférent ;
\n
2° Des produits et rémunérations dégagés par la gestion des autres actifs diminués du montant des frais et charges y afférent ;
\n
3° Des autres produits, diminués des frais de gestion et des autres frais et charges, qui ne peuvent être directement rattachés aux actifs mentionnés aux 1° et 2°.
\n
Les modalités d'affectation des frais et charges du 1° à 3° sont définies par décret.
" } }, "LEGIARTI000006651589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-107", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006651589", "URL": "article/LEGI/ARTI/00/00/06/65/15/LEGIARTI000006651589.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AELXXXXXXXX214L107AXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000006323057", "@num": "140", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 140 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000051317353", "@num": "5", "#text": "Ordonnance n°2025-230 du 12 mars 2025 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000051316379", "@nortexte": "ECOT2502319R", "@numtexte": "2025-230", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGIARTI000006302218", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639921", "@num": "D214-207", "#text": "Code monétaire et financier - art. D214-207 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651891", "@num": "L214-128", "#text": "Code monétaire et financier - art. L214-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651906", "@num": "L214-140", "#text": "Code monétaire et financier - art. L214-140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651205", "@num": "L214-92", "#text": "Code monétaire et financier - art. L214-92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651227", "@num": "L214-93", "#text": "Code monétaire et financier - art. L214-93 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193918", "@fin": "2013-07-28", "#text": "Paragraphe 2 : Dispositions comptables et financières", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006184630", "@fin": "2013-07-28", "#text": "Sous-section 1 : Dispositions communes", "@debut": "2005-12-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170248", "@fin": "2013-07-28", "#text": "Section 5 : Les organismes de placement collectif immobilier", "@debut": "2005-12-16" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006651588", "@fin": "2006-12-31", "@num": "L214-107", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006651589", "@fin": "2013-07-28", "@num": "L214-107", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027810883", "@fin": "2025-03-14", "@num": "L214-107", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051323658", "@fin": "2999-01-01", "@num": "L214-107", "@etat": "VIGUEUR", "@debut": "2025-03-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le résultat net de l'exercice d'un organisme de placement collectif immobilier est égal à la somme :
\n
1° Des produits relatifs aux actifs immobiliers mentionnés aux a à c et au e du I de l'article L. 214-92 pour la société de placement à prépondérance immobilière à capital variable et aux a, b et e du I du même article pour le fonds de placement immobilier, diminués du montant des frais et charges y afférent ;
\n
2° Des produits et rémunérations dégagés par la gestion des autres actifs diminués du montant des frais et charges y afférent ;
\n
3° Des autres produits, diminués des frais de gestion et des autres frais et charges, qui ne peuvent être directement rattachés aux actifs mentionnés aux 1° et 2°.
\n
Les modalités d'affectation des frais et charges du 1° à 3° sont définies par décret.
\n
Pour l'application du présent article, les produits et plus-values réalisés par une société mentionnée au b du I de l'article L. 214-92 et par un fonds de placement immobilier ou un organisme de droit étranger, tels que mentionnés à la dernière phrase du 1° de l'article L. 214-93, sont réputés avoir été réalisés par le fonds de placement immobilier à concurrence de ses droits directs ou indirects dans cette société ou dans ce fonds.
" } }, "LEGIARTI000027810883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214-107", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-03-14", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027810883", "URL": "article/LEGI/ARTI/00/00/27/81/08/LEGIARTI000027810883.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@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": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000051317353", "@num": "5", "#text": "Ordonnance n°2025-230 du 12 mars 2025 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000051316379", "@nortexte": "ECOT2502319R", "@numtexte": "2025-230", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-03-12" }, { "@id": "LEGIARTI000006302218", "@num": "14 A", "#text": "Code général des impôts, CGI. - art. 14 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006639921", "@num": "D214-207", "#text": "Code monétaire et financier - art. D214-207 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651891", "@num": "L214-128", "#text": "Code monétaire et financier - art. L214-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651906", "@num": "L214-140", "#text": "Code monétaire et financier - art. L214-140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651205", "@num": "L214-92", "#text": "Code monétaire et financier - art. L214-92", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651227", "@num": "L214-93", "#text": "Code monétaire et financier - art. 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Hors les cas de réunion de l'assemblée générale prévus par le présent sous-paragraphe, les statuts peuvent prévoir que certaines décisions sont prises par voie de consultation écrite des associés sous réserve que la participation des associés respecte les conditions de quorum sur première convocation d'une assemblée.

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Les statuts peuvent autoriser les associés à participer et à voter à l'assemblée générale par un moyen de télécommunication permettant leur identification.

Sans préjudice de l'article L. 214-105, les statuts peuvent prévoir que l'assemblée générale se tient exclusivement par un moyen de télécommunication permettant l'identification des actionnaires.

Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000051318118", "cible": true, "cidtexte": "JORFTEXT000051316379", "id": "LEGIARTI000051317353", "typelien": "CREE" }, { "article_id": "LEGIARTI000006651589", "cible": true, "cidtexte": "JORFTEXT000051316379", "id": "LEGIARTI000051317353", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006651588", "cible": true, "cidtexte": "JORFTEXT000051316379", "id": "LEGIARTI000051317353", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051323658", "cible": true, "cidtexte": "JORFTEXT000051316379", "id": "LEGIARTI000051317353", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027810883", "cible": true, "cidtexte": "JORFTEXT000051316379", "id": "LEGIARTI000051317353", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051317353", "liens_entrants": true }

Article 5 ENTIEREMENT_MODIF (Ordonnance n° 2025-230 du 12 mars 2025 relative aux organismes de placement collectif)