{ "article": { "LEGIARTI000030924583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030924583", "URL": "article/LEGI/ARTI/00/00/30/92/45/LEGIARTI000030924583.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "CITATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "LEGIARTI000023430375", "@num": "R232-1-1", "#text": "Code de commerce - art. R232-1-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927513", "@num": "R233-10", "#text": "Code de commerce - art. R233-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927521", "@num": "R233-11", "#text": "Code de commerce - art. R233-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927536", "@num": "R233-12", "#text": "Code de commerce - art. R233-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927530", "@num": "R233-14", "#text": "Code de commerce - art. R233-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927524", "@num": "R233-15", "#text": "Code de commerce - art. R233-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927539", "@num": "R233-16", "#text": "Code de commerce - art. R233-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030927517", "@num": "R233-5", "#text": "Code de commerce - art. R233-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030921095", "@nor": "EINT1510580D", "@num": "2015-903", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-903 du 23 juillet 2015 relatif aux obligations comptables des commerçants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030921095", "@c_titre_court": "DÉCRET n°2015-903 du 23 juillet 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-903 du 23 juillet 2015 relatif aux obligations comptables des commerçants", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000030924573", "@c_titre_court": "DÉCRET n°2015-903 du 23 juillet 2015" } ], "@ministere": "Ministère de l'économie, de l'industrie et du numérique", "@date_publi": "2015-07-24", "@date_signature": "2015-07-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030924583", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030921164", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. R232-1-1\n
\n

\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R233-10, Art. R233-5\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R233-11\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R233-12, Art. R233-14, Art. R233-15\n
\n

\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. R233-16\n
\n

\n
\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030924583", "cible": false, "cidtexte": "JORFTEXT000000339376", "id": "JORFTEXT000000339376", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000339376": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501119", "#text": "Loi n°85-11 du 3 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000332983", "#text": "Décret n°86-221 du 17 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000332983", "#text": "Décret n°86-221 du 17 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "APPLICATION", "@naturetexte": "DECRET", 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"DIRECTIVE_EURO", "@datesignatexte": "1992-06-18" }, { "@id": "JORFTEXT000000705747", "#text": "Directive Européenne n°93-38 du 14 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000705747", "@nortexte": "393L0038", "@numtexte": "93-38", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1993-06-14" }, { "@id": "JORFTEXT000000333136", "#text": "Directive Européenne n°95-26 du 29 juin 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000333136", "@nortexte": "395L0026", "@numtexte": "95-26", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1995-06-29" }, { "@id": "JORFTEXT000000889133", "#text": "Directive Européenne n°96-92 du 19 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000889133", "@nortexte": "396L0092", "@numtexte": "96-92", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-12-19" }, { "@id": "JORFTEXT000000697022", "#text": "Directive Européenne n°2001-65 du 27 septembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000697022", "@nortexte": "301L0065", "@numtexte": "2001-65", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2001-09-27" }, { "@id": "JORFTEXT000000776991", "#text": "Décret2002-312", "@sens": "cible", "@cidtexte": "JORFTEXT000000776991", "@nortexte": "JUSC0220076D", "@numtexte": "2002-312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-26" }, { "@id": "JORFTEXT000000702573", "#text": "Directive Européenne n°2003-51 du 18 juin 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000702573", "@nortexte": "303L0051", "@numtexte": "2003-51", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2003-06-18" }, { "@id": "JORFTEXT000000244818", "#text": "Décret2003-1103", "@sens": "cible", "@cidtexte": "JORFTEXT000000244818", "@nortexte": "ECOT0320020D", "@numtexte": "2003-1103", "@typelien": "APPLICATION", "@naturetexte": "DECRET", 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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu la quatrième directive 78/660/CEE du Conseil du 25 juillet 1978 concernant les comptes annuels de certaines formes de sociétés ;
Vu la septième directive 83/349/CEE du Conseil du 13 juin 1983 concernant les comptes consolidés ;
Vu la directive 85/611/CEE du Conseil du 20 décembre 1985 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières, modifiée notamment par la directive 2001/108/CE du Parlement européen et du Conseil du 21 janvier 2002 ;
Vu la directive 2000/12/CE du Parlement européen et du Conseil du 20 mars 2000 concernant l'accès à l'activité des établissements de crédit et son exercice ;
Vu le code monétaire et financier, notamment ses articles L. 211-1, L. 213-1 à L. 213-4, L. 214-1 à L. 214-42, L. 321-1 et L. 422-1 ;
Vu le code de commerce, notamment ses articles L. 123-12 à L. 123-24 ;
Vu le décret n° 89-623 du 6 septembre 1989 modifié pris en application de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 21 novembre 2003.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le secrétaire d'Etat

aux petites et moyennes entreprises,

au commerce, à l'artisanat,

aux professions libérales

et à la consommation,

Renaud Dutreil

" } }, "JORFTEXT000000332983": { "SM": { "CONTENU": "CHAP. I: DISPOSITIONS RELATIVES AUX COMPTES CONSOLIDES.
REMPLACEMENT DE L'ART. 248 DU DECRET 67236 DU 23-03-1967 (L'ETABLISSEMENT DES COMPTES CONSOLIDES S'EFFECTUE PAR INTEGRATION GLOBALE OU PROPORTIONNELLE OU PAR MISE EN EQUIVALENCE) PAR LES ART. 248 ET 248-1 A 248-13.
REMPLACEMENT DES ART. 44-1 (AL. 1),293 (AL. 1 ET 3),44-2,293-1,296 (3 DE L'AL. 1) ET INSERTION D'UN ALINEA ENTRE LE 3 DE L'AL. 1 ET L'AL. 2,REMPLACEMENT DE L'ART. 298 ET ABROGATION DU 2 DE L'ART. 295 (LE 3 DEVIENT LE 2 ET LE 4 DEVIENT LE 3).
CHAP. II: DISPOSITIONS PARTICULIERES AUX ENTREPRISES D'ASSURANCES ET DE CAPITALISATION AINSI QU'AUX ENTREPRISES AYANT EXCLUSIVEMENT POUR OBJET LA REASSURANCE.
AJOUT AU TITRE IV DU LIVRE III DU CODE DES ASSURANCES (2EME PARTIE: REGLEMENTAIRE) DU CHAP. V COMPTES CONSOLIDES (ART. R345-1,R345-2,R345-3,R345-4,R345-5,R345-6,R345-7,R345-8,R345-9).
CHAP. III : DISPOSITIONS RELATIVES A L'ETABLISSEMENT DES COMPTES ANNUELS.
REMPLACEMENT DE L'ART. 245 DU DECRET 67236 DU 23-03-1967,DE L'ART. 17 (1EREMENT) DU DECRET 831020 DU 29-11-1983.
CHAP. IV: DISPOSITIONS DIVERSES ET TRANSITOIRES.
APPLICATION DE LA DIRECTIVE CEE 83-349 DU 13-06-1983." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000674772", "#text": "Décret n°67-236 du 23 mars 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000520693", "#text": "Décret n°83-1020 du 29 novembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "JORFTEXT000000501119", "#text": "Loi n°85-11 du 3 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000501119", "@numtexte": "85-11", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006359702", "@num": "2", "#text": "Décret n°85-1328 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324737", "@numtexte": "85-1328", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000006359701", "@num": "2", "#text": "Décret n°85-1328 du 16 décembre 1985 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000324737", "@numtexte": "85-1328", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000006780957", "@num": "5", "#text": "Décret n°91-79 du 22 janvier 1991 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169339", "@nortexte": "ECOT9110103D", "@numtexte": "91-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-22" }, { "@id": "JORFTEXT000000391043", "#text": "Décret2001-373", "@sens": "cible", "@cidtexte": "JORFTEXT000000391043", "@nortexte": "JUSC0120168D", "@numtexte": "2001-373", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-27" }, { "@id": "JORFTEXT000000776991", "#text": "Décret2002-312", "@sens": "cible", "@cidtexte": "JORFTEXT000000776991", "@nortexte": "JUSC0220076D", "@numtexte": "2002-312", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-26" }, { "@id": "JORFTEXT000000451383", "#text": "Décret2005-747", "@sens": "cible", "@cidtexte": "JORFTEXT000000451383", "@nortexte": "BUDR0504190D", "@numtexte": "2005-747", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-01" }, { "@id": "JORFTEXT000000451383", "#text": "Décret2005-747", "@sens": "cible", "@cidtexte": "JORFTEXT000000451383", "@nortexte": "BUDR0504190D", "@numtexte": "2005-747", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-01" }, { "@id": "LEGITEXT000022448324", "#text": "Décret n°2010-756\n du 7 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "JORFTEXT000022447070", "#text": "Décret n°2010-756 du 7 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" } ] }, "TITRE": "Décret n°86-221 du 17 février 1986", "MCS_TXT": { "MC": [ "SOCIETE", "SOCIETE COMMERCIALE", "COMMERCANT", "COMPTABILITE", "DOCUMENT COMPTABLE", "BILAN", "COMPTE CONSOLIDE", "CONSOLIDATION", "ASSURANCE", "REASSURANCE", "CAPITALISATION", "CODE DES ASSURANCES", "ENTREPRISE PUBLIQUE", "APPLICATION DE DIRECTIVE CEE" ] }, "TITREFULL": "Décret n°86-221 du 17 février 1986 PRIS POUR L'APPLICATION DE LA LOI 8511 DU 03-01-1985 RELATIVE AUX COMPTES CONSOLIDES DE CERTAINES SOCIETES COMMERCIALES ET ENTREPRISES PUBLIQUES ET PORTANT DISPOSITIONS DIVERSES RELATIVES A L'ETABLISSEMENT DES COMPTES ANNUELS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000332983", "NUM": "86-221", "DATE_PUBLI": "1986-02-19", "DATE_TEXTE": "1986-02-17", "ORIGINE_PUBLI": "JORF du 19 février 1986", "PAGE_DEB_PUBLI": 2729 } }, "META_COMMUN": { "ID": "JORFTEXT000000332983", "URL": "texte/version/JORF/TEXT/00/00/00/33/29/JORFTEXT000000332983.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX986221" } } }, "JORFTEXT000000333136": { "SM": { "CONTENU": "LA PRESENTE DIRECTIVE VISE A GARANTIR,DANS LE DROIT DES ETATS MEMBRES,UNE SURVEILLANCE RENFORCEE ET EFFICACE DES ETABLISSEMENTS DE CREDIT,DES ENTREPRISES D'INVESTISSEMENT ET DES COMPAGNIES D'ASSURANCE.ELLE A ETE ADOPTEE SUITE A LA DEFAILLANCE DE LA \"BANK OF CREDIT AND COMMERCE INTERNATIONAL\" (BCCI).
ENTREE EN VIGUEUR DES DISPOSITIONS LEGISLATIVES,REGLEMENTAIRES ET ADMINISTRATIVES DE TRANSPOSITION,AU PLUS TARD LE 18-07-1996." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693639", "#text": "Première directive 73/239/CEE du Conseil du 24 juillet 1973,", "@sens": "source", "@cidtexte": "JORFTEXT000000693639", "@nortexte": "31973L0239", "@numtexte": "73-239", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1973-07-24" }, { "@id": "JORFTEXT000000514286", "#text": "Directive Européenne n°77-780 du 12 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000514286", "@nortexte": "377L0780", "@numtexte": "77-780", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-12-12" }, { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000704715", "#text": "Directive Européenne n°79-267 du 5 mars 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000704715", "@nortexte": "379L0267", "@numtexte": "79-267", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000706149", "#text": "Directive Européenne n°84-253 du 10 avril 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000706149", "@nortexte": "384L0253", "@numtexte": "84-253", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1984-04-10" }, { "@id": "JORFTEXT000000706016", "#text": "Directive 85/611/CEE du Conseil du 20 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000706016", "@nortexte": "385L0611", "@numtexte": "85-611", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-12-20" }, { "@id": "JORFTEXT000000706016", "#text": "Directive 85/611/CEE du Conseil du 20 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000706016", "@nortexte": "385L0611", "@numtexte": "85-611", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-12-20" }, { "@id": "JORFTEXT000000521213", "#text": "Directive Européenne n°89-646 du 15 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000521213", "@nortexte": "389L0646", "@numtexte": "89-646", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-12-15" }, { "@id": "JORFTEXT000000521831", "#text": "Directive 92/49/CEE du Conseil du 18 juin 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000521831", "@nortexte": "31992L0049", "@numtexte": "92-49", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-06-18" }, { "@id": "JORFTEXT000000887872", "#text": "Directive Européenne n°92-96 du 10 novembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000887872", "@nortexte": "392L0096", "@numtexte": "92-96", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-11-10" }, { "@id": "JORFTEXT000000878795", "#text": "Directive Européenne n°93-22 du 10 mai 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000878795", "@nortexte": "393L0022", "@numtexte": "93-22", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1993-05-10" }, { "@id": "JORFTEXT000000340882", "#text": "Directive Européenne n°2002-83 du 5 novembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000340882", "@nortexte": "32002L0083", "@numtexte": "2002-83", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2002-11-05" } ] }, "TITRE": "Directive Européenne n°95-26 du 29 juin 1995", "MCS_TXT": { "MC": [ "DIRECTIVE CE", "DIRECTIVE \"POST-BCCI\"", "FINANCES", "ETABLISSEMENT FINANCIER", "ETABLISSEMENT DE CREDIT", "BANQUE", "ASSURANCE", "ASSURANCE NON VIE", "ASSURANCE VIE", "COMPAGNIE D'ASSURANCE", "INVESTISSEMENT", "OPCVM", "ORGANISME DE PLACEMENT", "COLLECTIF", "VALEUR MOBILIERE", "FRAUDE", "DELIT D'INITIE", "CONTROLE FINANCIER" ] }, "TITREFULL": "Directive Européenne n°95-26 du 29 juin 1995 DU PARLEMENT EUROPEEN ET DU CONSEIL N0 9526 MODIFIANT LES DIRECTIVES 77/780/CEE ET 89/646/CEE DANS LE DOMAINE DES ETABLISSEMENTS DE CREDIT,LES DIRECTIVES 79/239/CEE ET 92/49 CEE DANS LE DOMAINE DE L'ASSURANCE NON VIE,LES DIRECTIVES 79/267/CEE ET 92/96/CEE DANS LE DOMAINE DE L'ASSURANCE VIE,LA DIRECTIVE 93/22/CEE DANS LE DOMAINE DES ENTREPRISES D'INVESTISSEMENT ET LA DIRECTIVE 85/611/CEE DANS LE DOMAINE DES ORGANISMES DE PLACEMENT COLLECTIF EN VALEURS MOBILIERES (OPCVM) AFIN DE RENFORCER LA SURVEILLANCE PRUDENTIELLE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000333136", "NOR": "395L0026", "NUM": "95-26", "DATE_PUBLI": "1995-07-18", "DATE_TEXTE": "1995-06-29", "ORIGINE_PUBLI": "JOUE du 18 juillet 1995", "PAGE_DEB_PUBLI": 7 } }, "META_COMMUN": { "ID": "JORFTEXT000000333136", "URL": "texte/version/JORF/TEXT/00/00/00/33/31/JORFTEXT000000333136.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX99526EL168" } } }, "JORFTEXT000000333957": { "SM": { "CONTENU": "Modification des articles 43, 44 et 45 de la directive 78-660, modification de l'article 34 de la directive 83-349. Abrogation de la directive 84-253. La présente directive entre en vigueur le 29-06-2006.Elle est transposée en droit interne par les Etats membres avant le 29-06-2008. Transposition complète par le décret n° 2007-179 du 9 février 2007 modifiant le décret n° 69-810 du 12 août 1969 relatif à l’organisation de la profession et au statut professionnel des commissaires aux comptes, la loi n° 2008-649 du 3 juillet 2008 portant diverses dispositions d’adaptation du droit des sociétés au droit communautaire, le décret n° 2008-1487 du 30 décembre 2008 relatif aux commissaires aux comptes, l'ordonnance n° 2008-1278 du 8 décembre 2008 transposant la directive 2006/43/CE du 17 mai 2006 et relative aux commissaires aux comptes." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000706149", "#text": "Huitième directive 84/253/CEE du Conseil du 10 avril 1984 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000706149", "@nortexte": "31984L0253", "@numtexte": "84-253", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1984-04-10" }, { "@id": "JORFTEXT000000641470", "#text": "Décret n°2007-179 du 9 février 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000641470", "@nortexte": "JUSC0720068D", "@numtexte": "2007-179", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "LEGITEXT000018255918", "#text": "Décret n°2008-242 du 10 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "JORFTEXT000018439119", "#text": "Directive 2008/30/CE du Parlement européen et du Conseil du 11 mars 2008 , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018439119", "@nortexte": "308L0030", "@numtexte": "2008-30", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-03-11" }, { "@id": "JORFTEXT000019117371", "#text": "LOI n°2008-649 du 3 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019117371", "@nortexte": "JUSX0767256L", "@numtexte": "2008-649", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "2008-07-03" }, { "@id": "JORFTEXT000019900011", "#text": "Ordonnance n°2008-1278 du 8 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019900011", "@nortexte": "JUSC0815761R", "@numtexte": "2008-1278", "@typelien": "TRANSPOSITION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-08" }, { "@id": "JORFTEXT000020017234", "#text": "Décret n°2008-1487 du 30 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020017234", "@nortexte": "JUSC0824251D", "@numtexte": "2008-1487", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "JORFTEXT000030517365", "#text": "Directive 2014/56/UE du Parlement européen et du Conseil du 16 avril 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030517365", "@nortexte": "32014L0056", "@numtexte": "2014-56", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2014-04-16" } ] }, "TITRE": "Directive 2006/43/CE du Parlement européen et du Conseil du 17 mai 2006", "MCS_TXT": { "MC": [ "SOCIETE", "ETABLISSEMENT DE CREDIT", "COMPAGNIE D'ASSURANCE", "COMPTE ANNUEL", "COMPTABILITE", "BILAN", "SOCIETE D'INVESTISSEMENT", "SOCIETE CIVILE", "SOCIETE COMMERCIALE", "SOCIETE COOPERATIVE", "GESTION", "CONTROLE FINANCIER", "COMPTE CONSOLIDE", "CONTROLE LEGAL", "AGREMENT", "FORMATION CONTINUE", "RECONNAISSANCE MUTUELLE", "CONTROLEUR LEGAL", "CABINET D'AUDIT", "HONORABILITE", "EXAMEN D'APTITUDE PROFESSIONELLE", "TEST DE CONNAISSANCE THEORIQUE", "EXEMPTION", "FORMATION PRATIQUE", "ENREGISTREMENT", "REGISTRE PUBLIC", "DEONTOLOGIE", "CONFIDENTIALITE", "SECRET PROFESSIONNEL", "HONORAIRE", "ASSURANCE QUALITE", "SUPERVISION PUBLIQUE", "COMITE D'AUDIT", "REVOCATION", "VERIFICATION DES COMPTES", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "Directive 2006/43/CE du Parlement européen et du Conseil du 17 mai 2006 concernant les contrôles légaux des comptes annuels et des comptes consolidés et modifiant les directives 78/660/CEE et 83/349/CEE du Conseil, et abrogeant la directive 84/253/CEE du Conseil (Texte présentant de l'intérêt pour l'EEE)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000333957", "NOR": "32006L0043", "NUM": "2006-43", "DATE_PUBLI": "2006-06-09", "DATE_TEXTE": "2006-05-17", "ORIGINE_PUBLI": "JOUE L 157 du 9 juin 2006", "PAGE_DEB_PUBLI": 87, "PAGE_FIN_PUBLI": 107 } }, "META_COMMUN": { "ID": "JORFTEXT000000333957", "URL": "texte/version/JORF/TEXT/00/00/00/33/39/JORFTEXT000000333957.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX00643EL157" } } }, "JORFTEXT000000334164": { "SM": { "CONTENU": "Modification de la directive 78-660 : modification des articles 11, 27, 42 bis, 43, 46 bis, insertion de la section 10 bis comprenant les articles 50 ter et 50 quater, modification de l'article 53 bis, insertion de l'article 60 bis, modification de l'article 61 bis.Modification de la directive 83- 349 : modification des articles 34, 36, insertion de la section 3 bis comprenant les articles 36 bis et 36 ter, modification de l'article 41, insertion de l'article 48.Modification de la directive 86-635 : modification de l'article 1.Modification de la directive 91-674 : modification de l'article 1.La présente directive entre en vigueur le 05-09-2006.Elle est transposée en droit interne par les Etats membres au plus tard le 05-09-2008. Transposition complète par la loi n° 2008-649 du 3 juillet 2008 portant diverses dispositions d’adaptation du droit des sociétés au droit communautaire, le décret n° 2008-1487 du 30 décembre 2008 relatif aux commissaires aux comptes, le décret n° 2009-267 du 9 mars 2009 relatif aux obligations comptables des sociétés commerciales." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000339818", "#text": "Directive 86/635/CEE du Conseil du 8 décembre 1986 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339818", "@nortexte": "31986L0635", "@numtexte": "86-635", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1986-12-08" }, { "@id": "JORFTEXT000000887716", "#text": "Directive 91/674/CEE du Conseil du 19 décembre 1991, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000887716", "@nortexte": "31991L0674", "@numtexte": "91-674", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1991-12-19" }, { "@id": "JORFTEXT000019117371", "#text": "LOI n°2008-649 du 3 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019117371", "@nortexte": "JUSX0767256L", "@numtexte": "2008-649", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "2008-07-03" }, { "@id": "JORFTEXT000020017234", "#text": "Décret n°2008-1487 du 30 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020017234", "@nortexte": "JUSC0824251D", "@numtexte": "2008-1487", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "JORFTEXT000020371515", "#text": "Décret n°2009-267 du 9 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020371515", "@nortexte": "ECET0818847D", "@numtexte": "2009-267", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-09" } ] }, "TITRE": "Directive 2006/46/CE du Parlement européen et du Conseil du 14 juin 2006", "MCS_TXT": { "MC": [ "BANQUE", "ETABLISSEMENT FINANCIER", "SOCIETE", "ASSURANCE", "COMPAGNIE D'ASSURANCE", "ENTREPRISE D'ASSURANCE", "COMPTABILITE", "GESTION", "CONTROLE FINANCIER", "BILAN", "COMPTE ANNUEL", "COMPTE CONSOLIDE", "PUBLICITE DES COMPTES", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "Directive 2006/46/CE du Parlement européen et du Conseil du 14 juin 2006 modifiant les directives du Conseil 78/660/CEE concernant les comptes annuels de certaines formes de sociétés, 83/349/CEE concernant les comptes consolidés, 86/635/CEE concernant les comptes annuels et les comptes consolidés des banques et autres établissements financiers, et 91/674/CEE concernant les comptes annuels et les comptes consolidés des entreprises d'assurance (Texte présentant de l'intérêt pour l'EEE)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000334164", "NOR": "32006L0046", "NUM": "2006-46", "DATE_PUBLI": "2006-08-16", "DATE_TEXTE": "2006-06-14", "ORIGINE_PUBLI": "JOUE L 224 du 16 août 2006", "PAGE_DEB_PUBLI": 1, "PAGE_FIN_PUBLI": 7 } }, "META_COMMUN": { "ID": "JORFTEXT000000334164", "URL": "texte/version/JORF/TEXT/00/00/00/33/41/JORFTEXT000000334164.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX00646EL224" } } }, "JORFTEXT000000334379": { "SM": { "CONTENU": "Modification des directives 68-151, 77-91, 78-660, 78-855, 83-349 et 89- 667.La présente directive entre en vigueur le 01-01-2007, date de l'adhésion effective de la Bulgarie et de la Roumanie.Elle est transposée en droit interne par les Etats membres au plus tard le 01-01-2007." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000510502", "#text": "Première directive 68/151/CEE du Conseil du 9 mars 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000510502", "@nortexte": "31968L0151", "@numtexte": "68-151", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1968-03-09" }, { "@id": "JORFTEXT000000884018", "#text": "Deuxième directive 77/91/CEE du Conseil du 13 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000884018", "@nortexte": "31977L0091", "@numtexte": "77-91", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1976-12-13" }, { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000333794", "#text": "Douzième directive 89/667/CEE du Conseil du 21 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000333794", "@nortexte": "389L0667", "@numtexte": "89-667", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-12-21" }, { "@id": "JORFTEXT000000276957", "#text": "Décret n°2007-750 du 9 mai 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000276957", "@nortexte": "JUSC0753139D", "@numtexte": "2007-750", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-09" } ] }, "TITRE": "Directive Européenne n°2006-99 du 20 novembre 2006", "MCS_TXT": { "MC": [ "SOCIETE", "SOCIETE COMMERCIALE", "SOCIETE ANONYME", "SARL", "SOCIETE A RESPONSABILITE LIMITEE", "SOCIETE UNIPERSONNELLE", "ENTREPRISE", "ENTREPRENEUR", "ASSOCIE UNIQUE", "RESPONSABLITE", "LIMITATION", "REGISTRE", "INDICATION", "MENTION", "OBLIGATION", "DROIT DES SOCIETES", "ADHESION", "UNION EUROPEENNE", "UE", "ROUMANIE", "BULGARIE" ] }, "TITREFULL": "Directive Européenne n°2006-99 du 20 novembre 2006 du Conseil portant adaptation de certaines directives dans le domaine du droit des sociétés, en raison de l'adhésion de la Bulgarie et de la Roumanie" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000334379", "NOR": "306L0099", "NUM": "2006-99", "DATE_PUBLI": "2006-12-20", "DATE_TEXTE": "2006-11-20", "ORIGINE_PUBLI": "JOUE n°362 du 20 décembre 2006", "PAGE_DEB_PUBLI": 137 } }, "META_COMMUN": { "ID": "JORFTEXT000000334379", "URL": "texte/version/JORF/TEXT/00/00/00/33/43/JORFTEXT000000334379.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX00699EL363" } } }, "JORFTEXT000000501119": { "SM": { "CONTENU": "MODIFIE LA LOI 66537 DU 24-07-1966 SUR LES SOCIETES COMMERCIALES.
MISE EN CONFORMITE AVEC LA VIIEME DIRECTIVE DU CONSEIL DES COMMUNAUTES EUROPEENNES ADOPTE LE 13-06-1983 N0 83349." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "LEGIARTI000006277491", "@num": "157", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 157 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277491", "@num": "157", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 157 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006271908", "@num": "16", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277645", "@num": "168", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 168 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006278774", "@num": "228", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006279241", "@num": "257", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 257 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280720", "@num": "340-4", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 340-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280889", "@num": "347", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 347 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280888", "@num": "347", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 347 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280941", "@num": "356", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 356 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280942", "@num": "356", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 356 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280973", "@num": "357", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280972", "@num": "357", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280990", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006280989", "@num": "357-1", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281089", "@num": "357-10", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281104", "@num": "357-11", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281000", "@num": "357-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281001", "@num": "357-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281014", "@num": "357-3", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281024", "@num": "357-4", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281032", "@num": "357-5", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281048", "@num": "357-6", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281057", "@num": "357-7", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281064", "@num": "357-8", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281063", "@num": "357-8", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006281078", "@num": "357-9", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 357-9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282219", "@num": "441", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 441 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282218", "@num": "441", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 441 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006282750", "@num": "481", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 481 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006273953", "@num": "56", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001094760", "@num": "157", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 157", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001491242", "@num": "228", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001491242", "@num": "228", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 228", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001681028", "@num": "340", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 340", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001867998", "@num": "347", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 347", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000001295661", "@num": "481", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 481", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFARTI000002072217", "@num": "56", "#text": "LOI n° 66-537 du 24 juillet 1966 - art. 56", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFARTI000002469368", "@num": "30", "#text": "Loi n°84-148 du 1 mars 1984 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000692975", "#text": "Loi n°85-1321 du 14 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFARTI000001492763", "@num": "32", "#text": "Loi n°85-1321 du 14 décembre 1985 - art. 32, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692975", "@numtexte": "85-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-14" }, { "@id": "JORFTEXT000000332983", "#text": "Décret n°86-221 du 17 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGITEXT000006065428", "#text": "Décret n°86-221 du 17 février 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360872", "@num": "14", "#text": "Décret n°86-221 du 17 février 1986 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360873", "@num": "14", "#text": "Décret n°86-221 du 17 février 1986 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360887", "@num": "15", "#text": "Décret n°86-221 du 17 février 1986 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360893", "@num": "16", "#text": "Décret n°86-221 du 17 février 1986 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360902", "@num": "17", "#text": "Décret n°86-221 du 17 février 1986 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000159687", "#text": "DECRET90-419", "@sens": "cible", "@cidtexte": "JORFTEXT000000159687", "@nortexte": "BUDF9010030D", "@numtexte": "90-419", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "JORFTEXT000000716493", "#text": "LOI90-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420900", "@num": "15", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420899", "@num": "15", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420898", "@num": "15", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420901", "@num": "15", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 15 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000355163", "#text": "LOI91-716", "@sens": "cible", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000451383", "#text": "Décret2005-747", "@sens": "cible", "@cidtexte": "JORFTEXT000000451383", "@nortexte": "BUDR0504190D", "@numtexte": "2005-747", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-01" }, { "@id": "LEGITEXT000019553178", "#text": "Décret n°2008-1010\n du 29 septembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019552744", "@nortexte": "ECED0812167D", "@numtexte": "2008-1010", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-29" }, { "@id": "JORFTEXT000019552744", "#text": "Décret n°2008-1010 du 29 septembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019552744", "@nortexte": "ECED0812167D", "@numtexte": "2008-1010", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-29" }, { "@id": "LEGITEXT000022448324", "#text": "Décret n°2010-756\n du 7 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "JORFTEXT000022447070", "#text": "Décret n°2010-756 du 7 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022447070", "@nortexte": "PRMX1015684D", "@numtexte": "2010-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-07" }, { "@id": "LEGITEXT000047209422", "#text": "Décret n°2023-121 du 21 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "JORFTEXT000047208900", "#text": "Décret n°2023-121 du 21 février 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047208900", "@nortexte": "SPRH2234125D", "@numtexte": "2023-121", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-21" }, { "@id": "LEGIARTI000006283212", "@num": "15", "#text": "Code de commerce - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069441", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°85-11 du 3 janvier 1985", "MCS_TXT": { "MC": [ "SOCIETE", "COMMERCE", "INDUSTRIE", "COMPTE DE COMMERCE", "COMPTE CONSOLIDE", "SOCIETE COMMERCIALE", "CODE DE COMMERCE", "ENTREPRISE PUBLIQUE", "TRANSPOSITION DE DIRECTIVE CEE", "HARMONISATION DE LEGISLATION", "INSCRIPTION", "SANCTION PENALE", "GESTION", "GROUPE", "APPLICATION", "ENTREPRISE", "ASSOCIE", "RAPPORT", "INFRACTION PENALE", "ACTIONNAIRE", "CONTROLE EXCLUSIF", "PERIODE TRANSITOIRE", "INFORMATION JURIDIQUE", "PARTICIPATION", "EXEMPTION", "BENEFICE", "COMPTABILITE", "INVENTAIRE", "COMMERCANT", "COMMISSAIRE AUX COMPTES", "CONTROLE CONJOINT", "CONTROLE", "COMMANDITE", "ENTREE EN VIGUEUR", "CONSOLIDATION", "SARL", "PERSONNE MORALE", "DOCUMENT", "MAYOTTE", "INFLUENCE NOTABLE", "BILAN", "CERTIFICATION", "FILIALE", "PUBLICATION", "COMMUNICATION", "NOM COLLECTIF", "ACTIF", "TOM", "SA" ] }, "TITREFULL": "Loi n°85-11 du 3 janvier 1985 RELATIVE AUX COMPTES CONSOLIDES DE CERTAINES SOCIETES COMMERCIALES ET ENTREPRISES PUBLIQUES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000501119", "NUM": "85-11", "DATE_PUBLI": "1985-01-04", "DATE_TEXTE": "1985-01-03", "ORIGINE_PUBLI": "JORF du 4 janvier 1985", "PAGE_DEB_PUBLI": 89, "PAGE_FIN_PUBLI": 136 } }, "META_COMMUN": { "ID": "JORFTEXT000000501119", "URL": "texte/version/JORF/TEXT/00/00/00/50/11/JORFTEXT000000501119.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX98511" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000513953": { "SM": { "CONTENU": "ENTREE EN VIGUEUR DES DISPOSITIONS LEGISLATIVES,REGLEMENTAIRES OU ADMINISTRATIVES DE TRANSPOSITION,AU PLUS TARD LE: 01-01-1993.
ABROGATION DE LA DIRECTIVE 83350 CEE DU 13-06-1983 RELATIVE A LA SURVEILLANCE DES ETABLISSEMENTS DE CREDIT SUR UNE BASE CONSOLIDEE (AVEC EFFET AU 01-01-1993)." }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000514286", "#text": "Directive Européenne n°77-780 du 12 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000514286", "@nortexte": "377L0780", "@numtexte": "77-780", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-12-12" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000706110", "#text": "Directive Européenne n°83-350 du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000706110", "@nortexte": "383L0350", "@numtexte": "83-350", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000706110", "#text": "Directive Européenne n°83-350 du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000706110", "@nortexte": "383L0350", "@numtexte": "83-350", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000339818", "#text": "Directive Européenne n°86-635 du 8 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000339818", "@nortexte": "386L0635", "@numtexte": "86-635", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1986-12-08" }, { "@id": "JORFTEXT000000521039", "#text": "Directive Européenne n°89-299 du 17 avril 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000521039", "@nortexte": "389L0299", "@numtexte": "89-299", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-04-17" }, { "@id": "JORFTEXT000000521039", "#text": "Directive Européenne n°89-299 du 17 avril 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000521039", "@nortexte": "389L0299", "@numtexte": "89-299", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-04-17" }, { "@id": "JORFTEXT000000521213", "#text": "Directive Européenne n°89-646 du 15 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000521213", "@nortexte": "389L0646", "@numtexte": "89-646", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-12-15" }, { "@id": "JORFTEXT000000521213", "#text": "Directive Européenne n°89-646 du 15 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000521213", "@nortexte": "389L0646", "@numtexte": "89-646", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-12-15" }, { "@id": "JORFTEXT000000705105", "#text": "Directive Européenne n°89-647 du 18 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000705105", "@nortexte": "389L0647", "@numtexte": "89-647", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-12-18" }, { "@id": "JORFTEXT000000339387", "#text": "Directive Européenne n°92-121 du 21 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000339387", "@nortexte": "392L0121", "@numtexte": "92-121", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-12-21" }, { "@id": "JORFTEXT000000888032", "#text": "Directive Européenne n°93-6 du 15 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000888032", "@nortexte": "393L0006", "@numtexte": "93-6", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1993-03-15" }, { "@id": "JORFTEXT000000361988", "#text": "LOI93-1444", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000194184", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000194184", "@nortexte": "ECOT9613880A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-28" }, { "@id": "JORFTEXT000000564112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000564112", "@nortexte": "ECOT9713923A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-11" }, { "@id": "JORFTEXT000000889269", "#text": "Directive Européenne n°97-9 du 3 mars 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000889269", "@nortexte": "397L0009", "@numtexte": "97-9", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1997-03-03" }, { "@id": "JORFTEXT000000703258", "#text": "Directive Européenne n°2000-12 du 20 mars 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000703258", "@nortexte": "300L0012", "@numtexte": "2000-12", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-03-20" } ] }, "TITRE": "Directive Européenne n°92-30 du 6 avril 1992", "MCS_TXT": { "MC": [ "DIRECTIVE CEE", "ETABLISSEMENT FINANCIER", "ETABLISSEMENT", "DROIT", "COMPAGNIE FINANCIERE", "BANQUE", "ENTREPRISE D'ASSURANCE", "FILIALE", "SOCIETE MERE", "BASE CONSOLIDEE", "CONSOLIDATION", "SURVEILLANCE CONSOLIDEE", "COMPTE CONSOLIDE", "CONTROLE FINANCIER" ] }, "TITREFULL": "Directive Européenne n°92-30 du 6 avril 1992 N0 9230 SUR LA SURVEILLANCE DES ETABLISSEMENTS DE CREDIT SUR UNE BASE CONSOLIDEE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000513953", "NOR": "392L0030", "NUM": "92-30", "DATE_PUBLI": "1992-04-28", "DATE_TEXTE": "1992-04-06", "ORIGINE_PUBLI": "JOUE du 28 avril 1992", "PAGE_DEB_PUBLI": 52 } }, "META_COMMUN": { "ID": "JORFTEXT000000513953", "URL": "texte/version/JORF/TEXT/00/00/00/51/39/JORFTEXT000000513953.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX99230EL110" } }, "RECT": { "CONTENU": "RECT. EL 280 (24-09-1992) P54" } }, "JORFTEXT000000520808": { "SM": { "CONTENU": "MISE EN VIGUEUR DES DISPOSITIONS LEGISLATIVES,REGLEMENTAIRES ET ADMINISTRATIVES DE TRANSPOSITION,AU PLUS TARD LE 01-01-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000713932", "#text": "DECRET94-663", "@sens": "cible", "@cidtexte": "JORFTEXT000000713932", "@nortexte": "JUSC9420545D", "@numtexte": "94-663", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-02" }, { "@id": "JORFTEXT000000776991", "#text": "Décret2002-312", "@sens": "cible", "@cidtexte": "JORFTEXT000000776991", "@nortexte": "JUSC0220076D", "@numtexte": "2002-312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-26" } ] }, "TITRE": "Directive Européenne n°90-604 du 8 novembre 1990", "MCS_TXT": { "MC": [ "DIRECTIVE CEE", "SOCIETE", "SOCIETE COMMERCIALE", "PME", "COMPTE", "COMPTABILITE", "COMPTE ANNUEL", "GESTION", "PUBLICITE", "CONTROLE FINANCIER", "INFORMATION", "BILAN", "COMPTE CONSOLIDE", "MONNAIE", "ECU" ] }, "TITREFULL": "Directive Européenne n°90-604 du 8 novembre 1990 NO 90604 MODIFIANT LA DIRECTIVE 78660 CEE SUR LES COMPTES ANNUELS ET LA DIRECTIVE 83349 CEE SUR LES COMPTES CONSOLIDES EN CE QUI CONCERNE LES DEROGATIONS EN FAVEUR DES PETITES ET MOYENNES SOCIETES AINSI QUE LA PUBLICATION DES COMPTES EN ECUS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000520808", "NOR": "390L0604", "NUM": "90-604", "DATE_PUBLI": "1990-11-16", "DATE_TEXTE": "1990-11-08", "ORIGINE_PUBLI": "JOCE du 16 novembre 1990", "PAGE_DEB_PUBLI": 57 } }, "META_COMMUN": { "ID": "JORFTEXT000000520808", "URL": "texte/version/JORF/TEXT/00/00/00/52/08/JORFTEXT000000520808.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX990604EL317" } } }, "JORFTEXT000000521831": { "SM": { "CONTENU": "Modification de la directive 73/239/CEE : modification des articles 6, 7, 8, 9, 13, 14 devenant l'article 16, 19, 20, 22, 15, 15 bis, 16, 18, 10 ; abrogation de l'article 11 ; création de l'article 28 bis. \nModification de la directive 88/357/CEE : modification des articles 11, 7, 8, 16, 14, 17, 12 ; abrogation des articles 23, 13, 15, 18, 19, 22, 20, 21, 24, 25. \nElle est transposée en droit interne par les États membres au plus tard le 01-07-1994 et application de ces dispositions à partir du 01-12-2011. \nTransposition complète de la présente directive par les textes suivants : Loi n° 93-1444 du 31 décembre 1993 portant diverses dispositions relatives à la Banque de France, à l'assurance, au crédit et aux marchés financiers ; arrêté du 30 décembre 1993 portant homologation de règlements du Comité de la réglementation bancaire loi n° 94-5 du 4 janvier 1994 modifiant le code des assurances (partie Législative), en vue notamment de la transposition des directives n° 92-49 et n° 92-96 des 18 juin et 10 novembre 1992 du Conseil des communautés européennes ; ordonnance n° 2001-350 du 19 avril 2001 relative au code de la mutualité et transposant les directives 92/49/CEE et 92/96/CEE du Conseil des 18 juin et 10 novembre 1992 (et annexes) ; décret n° 2002-720 du 2 mai 2002 relatif aux règles prudentielles applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation ; arrêté du 2 mai 2002 relatif aux règles prudentielles applicables aux mutuelles et unions pratiquant des opérations d'assurance et de capitalisation ; décret n° 2002-1345 du 6 novembre 2002 relatif aux opérations se référant à des unités de compte et modifiant le code de la mutualité (deuxième partie : décrets en Conseil d’État) ; décret n° 2002-1457 du 16 décembre 2002 relatif aux attributions de la commission de contrôle mentionnée à l'article L.510-1 du code de la mutualité et modifiant le code de la mutualité et le code de la sécurité sociale (deuxième partie : décrets en Conseil d’État) ; décret n° 2002-1458 du 16 décembre 2002 relatif à la participation aux excédents des mutuelles et unions de mutuelles et modifiant le code de la mutualité (troisième partie : Décrets) ; \nAbrogation de la présente directive à compter du 01-11-2012." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693639", "#text": "Première directive 73/239/CEE du Conseil du 24 juillet 1973, , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693639", "@nortexte": "31973L0239", "@numtexte": "73-239", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1973-07-24" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000889190", "#text": "Deuxième directive 88/357/CEE du Conseil du 22 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000889190", "@nortexte": "31988L0357", "@numtexte": "88-357", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-06-22" }, { "@id": "JORFTEXT000000697070", "#text": "Directive Européenne n°88-627 du 24 novembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000697070", "@nortexte": "388L0627", "@numtexte": "88-627", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-11-24" }, { "@id": "JORFTEXT000000339172", "#text": "Directive Européenne n°91-675 du 19 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000339172", "@nortexte": "391L0675", "@numtexte": "91-675", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1991-12-19" }, { "@id": "JORFTEXT000000363179", "#text": "Arrêté du 30 décembre 1993, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000363179", "@nortexte": "ECOT9313731A", "@typelien": "TRANSPOSITION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000361988", "#text": "LOI n° 93-1444 du 31 décembre 1993, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000544780", "#text": "LOI n° 94-5 du 4 janvier 1994, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000544780", "@nortexte": "ECOX9300091L", "@numtexte": "94-5", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000183377", "#text": "DECRET94-635", "@sens": "cible", "@cidtexte": "JORFTEXT000000183377", "@nortexte": "ECOT9494257D", "@numtexte": "94-635", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-25" }, { "@id": "JORFTEXT000000530328", "#text": "LOI94-678", "@sens": "cible", "@cidtexte": "JORFTEXT000000530328", "@nortexte": "SPSX9300163L", "@numtexte": "94-678", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000367017", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000367017", "@nortexte": "ECOT9494262A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000166739", "#text": "LOI95-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000333136", "#text": "Directive Européenne n°95-26 du 29 juin 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000333136", "@nortexte": "395L0026", "@numtexte": "95-26", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1995-06-29" }, { "@id": "JORFTEXT000000376024", "#text": "DECRET96-294", "@sens": "cible", "@cidtexte": "JORFTEXT000000376024", "@nortexte": "TASS9523428D", "@numtexte": "96-294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-02" }, { "@id": "JORFTEXT000000696462", "#text": "Directive Européenne n°2000-64 du 7 novembre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000696462", "@nortexte": "300L0064", "@numtexte": "2000-64", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2000-11-07" }, { "@id": "JORFTEXT000000580325", "#text": "Ordonnance n° 2001-350 du 19 avril 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000580325", "@nortexte": "MESX0100030R", "@numtexte": "2001-350", "@typelien": "TRANSPOSITION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-04-19" }, { "@id": "JORFTEXT000000581515", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000581515", "@nortexte": "MESS0123997A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-11-23" }, { "@id": "JORFTEXT000000394383", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000394383", "@nortexte": "MESS0123998A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-11-23" }, { "@id": "JORFTEXT000000581452", "#text": "Décret2001-1107", "@sens": "cible", "@cidtexte": "JORFTEXT000000581452", "@nortexte": "MESX0100142D", "@numtexte": "2001-1107", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-23" }, { "@id": "JORFTEXT000000215242", "#text": "Décret2001-1108", "@sens": "cible", "@cidtexte": "JORFTEXT000000215242", "@nortexte": "MESS0123996D", "@numtexte": "2001-1108", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-23" }, { "@id": "JORFTEXT000000581513", "#text": "Décret2001-1109", "@sens": "cible", "@cidtexte": "JORFTEXT000000581513", "@nortexte": "MESS0123995D", "@numtexte": "2001-1109", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-23" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000411422", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000411422", "@nortexte": "MESS0220555A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-02-06" }, { "@id": "JORFTEXT000000776966", "#text": "Décret2002-331", "@sens": "cible", "@cidtexte": "JORFTEXT000000776966", "@nortexte": "MESS0220810D", "@numtexte": "2002-331", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-11" }, { "@id": "JORFTEXT000000593770", "#text": "Décret2002-332", "@sens": "cible", "@cidtexte": "JORFTEXT000000593770", "@nortexte": "MESS0220811D", "@numtexte": "2002-332", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-11" }, { "@id": "JORFTEXT000000585368", "#text": "Décret2002-354", "@sens": "cible", "@cidtexte": "JORFTEXT000000585368", "@nortexte": "MESX0200019D", "@numtexte": "2002-354", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-14" }, { "@id": "JORFTEXT000000412281", "#text": "Décret2002-429", "@sens": "cible", "@cidtexte": "JORFTEXT000000412281", "@nortexte": "AGRS0200470D", "@numtexte": "2002-429", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-29" }, { "@id": "JORFTEXT000000413068", "#text": "Décret n°2002-720 du 2 mai 2002, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000413068", "@nortexte": "MESS0221488D", "@numtexte": "2002-720", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "JORFTEXT000000591479", "#text": "Arrêté du 2 mai 2002, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000591479", "@nortexte": "MESS0221672A", "@typelien": "TRANSPOSITION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-05-02" }, { "@id": "JORFTEXT000000228446", "#text": "Décret n°2002-1345 du 6 novembre 2002, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000228446", "@nortexte": "SANS0223399D", "@numtexte": "2002-1345", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2002-11-06" }, { "@id": "JORFTEXT000000781265", "#text": "Décret n°2002-1457 du 16 décembre 2002, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000781265", "@nortexte": "SANS0223161D", "@numtexte": "2002-1457", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-16" }, { "@id": "JORFTEXT000000600219", "#text": "Décret n°2002-1458 du 16 décembre 2002, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000600219", "@nortexte": "SANS0223793D", "@numtexte": "2002-1458", "@typelien": "TRANSPOSITION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-16" }, { "@id": "JORFTEXT000000702204", "#text": "Directive Européenne n°2002-87 du 16 décembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000702204", "@nortexte": "32002L0087", "@numtexte": "2002-87", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2002-12-16" }, { "@id": "JORFTEXT000000703352", "#text": "Directive Européenne n°2005-1 du 9 mars 2005", "@sens": "cible", "@cidtexte": "JORFTEXT000000703352", "@nortexte": "32005L0001", "@numtexte": "2005-1", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2005-03-09" }, { "@id": "JORFTEXT000000881898", "#text": "Directive Européenne n°2005-68 du 16 novembre 2005", "@sens": "cible", "@cidtexte": "JORFTEXT000000881898", "@nortexte": "32005L0068", "@numtexte": "2005-68", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2005-11-16" }, { "@id": "JORFTEXT000000647698", "#text": "Décret2007-706", "@sens": "cible", "@cidtexte": "JORFTEXT000000647698", "@nortexte": "SANS0721648D", "@numtexte": "2007-706", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "JORFTEXT000000882389", "#text": "Directive Européenne n°2007-44 du 5 septembre 2007", "@sens": "cible", "@cidtexte": "JORFTEXT000000882389", "@nortexte": "32007L0044", "@numtexte": "2007-44", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2007-09-05" }, { "@id": "JORFTEXT000018441468", "#text": "Directive 2008/36/CE du Parlement européen et du Conseil du 11 mars 2008 , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018441468", "@nortexte": "308L0036", "@numtexte": "2008-36", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-03-11" }, { "@id": "JORFTEXT000021605515", "#text": "Directive 2009/138/CE du Parlement européen et du Conseil du 25 novembre 2009 , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021605515", "@nortexte": "32009L0138", "@numtexte": "2009-138", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2009-11-25" } ] }, "TITRE": "Directive 92/49/CEE du Conseil du 18 juin 1992", "MCS_TXT": { "MC": [ "ASSURANCE", "ASSURANCE DIRECTE", "ENTREPRISE D'ASSURANCE", "SUCCURSALE", "SOCIETE D'ASSURANCE", "EXERCICE", "LIBERTE D'ETABLISSEMENT", "CONCURRENCE", "MARCHE", "ACCES AU MARCHE", "COMPAGNIE D'ASSURANCE", "DROIT D'ETABLISSEMENT", "LIBRE PRESTATION DE SERVICES", "RAPPROCHEMENT DES LEGISLATIONS", "SOLVABILITE-I", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "Directive 92/49/CEE du Conseil du 18 juin 1992 portant coordination des dispositions législatives, réglementaires et administratives concernant l'assurance directe autre que l'assurance sur la vie et modifiant les directives 73/239/CEE et 88/357/CEE (troisième directive «assurance non vie»)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000521831", "NOR": "31992L0049", "NUM": "92-49", "DATE_PUBLI": "1992-08-11", "DATE_TEXTE": "1992-06-18", "ORIGINE_PUBLI": "JOUE L 228 du 11 août 1992", "PAGE_DEB_PUBLI": 1, "PAGE_FIN_PUBLI": 23 } }, "META_COMMUN": { "ID": "JORFTEXT000000521831", "URL": "texte/version/JORF/TEXT/00/00/00/52/18/JORFTEXT000000521831.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX99249EL228" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000697022": { "SM": { "CONTENU": "
La présente directive est transposée dans leur droit interne par les Etats membres avant le 1er janvier 2004. Elle modifie les directives 78/660/CEE, 83/349/CEE et 86/635/CEE pour autoriser l'évaluation en valeur réelle de certains produits financiers dérivés présents à l'actif ou au passif de sociétés européennes ou de banques et établissement financiers européens.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000339818", "#text": "Directive Européenne n°86-635 du 8 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000339818", "@nortexte": "386L0635", "@numtexte": "86-635", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1986-12-08" }, { "@id": "JORFTEXT000000420009", "#text": "Ordonnance n° 2004-1382 du 20 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000420009", "@nortexte": "ECOX0400291R", "@numtexte": "2004-1382", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" } ] }, "TITRE": "Directive Européenne n°2001-65 du 27 septembre 2001", "MCS_TXT": { "MC": [ "COMPTABILITE", "SOCIETE EUROPEENNE", "COMPTE", "PASSIF", "ACTIF", "EVALUATION", "VALEUR REELLE", "BANQUE", "PRODUIT DERIVE", "PRODUIT FINANCIER", "FINANCES", "FINANCEMENT", "INVESTISSEMENT" ] }, "TITREFULL": "Directive Européenne n°2001-65 du 27 septembre 2001 2001/65/CE DU PARLEMENT EUROPEEN ET DU CONSEIL du 27 septembre 2001 modifiant les directives 78/660/CEE, 83/349/CEE et 86/635/CEE en ce qui concerne les règles d'évaluation applicables aux comptes annuels et aux comptes consolidés de certaines formes de sociétés ainsi qu'à ceux des banques et autres établissements financiers." }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000697022", "NOR": "301L0065", "NUM": "2001-65", "DATE_PUBLI": "2001-10-27", "DATE_TEXTE": "2001-09-27", "ORIGINE_PUBLI": "JOUE n°283 du 27 octobre 2001", "PAGE_DEB_PUBLI": 28 } }, "META_COMMUN": { "ID": "JORFTEXT000000697022", "URL": "texte/version/JORF/TEXT/00/00/00/69/70/JORFTEXT000000697022.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX00165EL283" } } }, "JORFTEXT000000702573": { "SM": { "CONTENU": "La présente directive entre en vigueur le 17 juillet 2003. Elle est transposée dans leur droit interne par les Etats membres au plus tard le 1er janvier 2005. \nModification de la directive 78/660/CE du 25-07-1978 : modification des articles 2, 4, 8, 9, 10, 20, 22, 31, 33, 42, 43, 46, 48, 49, 51, 53, 56, 60, 61bis ; création des articles 10 bis, 42 sexies, 42septies, 5 1bis et 5 3bis.\nModification de la directive 83/349/CEE du 13-06-1983 : modification des articles 1er, 3, 6, 7, 11, 16, 17, 34, 36, 37, 38 ; abrogation de l'article 14.\nModification de la directive 86/635/CEE du 08-12-1986 : modification des articles 1er, 4, 26 et 43 ; création de l'article 4 bis. \nModification de la directive 91/674/CEE du 19-12-1991 : modification des articles 1er, 4, 6, 46 ; création de l'article 46 bis." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000339818", "#text": "Directive Européenne n°86-635 du 8 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000339818", "@nortexte": "386L0635", "@numtexte": "86-635", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1986-12-08" }, { "@id": "JORFTEXT000000887716", "#text": "Directive 91/674/CEE du Conseil du 19 décembre 1991, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000887716", "@nortexte": "31991L0674", "@numtexte": "91-674", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1991-12-19" }, { "@id": "JORFTEXT000000420009", "#text": "Ordonnance n° 2004-1382 du 20 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000420009", "@nortexte": "ECOX0400291R", "@numtexte": "2004-1382", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000448601", "#text": "Décret2005-50", "@sens": "cible", "@cidtexte": "JORFTEXT000000448601", "@nortexte": "ECOT0495158D", "@numtexte": "2005-50", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-26" }, { "@id": "JORFTEXT000000268750", "#text": "Décret2005-1757", "@sens": "cible", "@cidtexte": "JORFTEXT000000268750", "@nortexte": "JUSC0520928D", "@numtexte": "2005-1757", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000427579", "#text": "Décret2006-1577", "@sens": "cible", "@cidtexte": "JORFTEXT000000427579", "@nortexte": "SANS0623786D", "@numtexte": "2006-1577", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" }, { "@id": "JORFTEXT000000615520", "#text": "Décret2006-1578", "@sens": "cible", "@cidtexte": "JORFTEXT000000615520", "@nortexte": "SANS0623787D", "@numtexte": "2006-1578", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-11" } ] }, "TITRE": "Directive 2003/51/CE du Parlement européen et du Conseil du 18 juin 2003", "MCS_TXT": { "MC": [ "COMPTABILITE", "IASC", "IASB", "COMPTE", "PRESENTATION", "PERTES ET PROFITS", "RESULTAT", "BILAN", "SINCERITE", "PROTECTION DE L'ENVIRONNEMENT", "RESSOURCES HUMAINES", "PERSONNEL" ] }, "TITREFULL": "Directive 2003/51/CE du Parlement européen et du Conseil du 18 juin 2003 modifiant les directives 78/660/CEE, 83/349/CEE, 86/635/CEE et 91/674/CEE du Conseil sur les comptes annuels et les comptes consolidés de certaines catégories de sociétés, des banques et autres établissements financiers et des entreprises d'assurance (Texte présentant de l'intérêt pour l'EEE)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000702573", "NOR": "32003L0051", "NUM": "2003-51", "DATE_PUBLI": "2003-07-17", "DATE_TEXTE": "2003-06-18", "ORIGINE_PUBLI": "JOUE L 178 du 17 juillet 2003", "PAGE_DEB_PUBLI": 16, "PAGE_FIN_PUBLI": 22 } }, "META_COMMUN": { "ID": "JORFTEXT000000702573", "URL": "texte/version/JORF/TEXT/00/00/00/70/25/JORFTEXT000000702573.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX00351EL178" } } }, "JORFTEXT000000705747": { "SM": { "CONTENU": "CONFORMITE DES LEGISLATIONS NATIONALES A LA PRESENTE DIRECTIVE,AU PLUS TARD LE: 01-07-1994.
APPLICATION DES DISPOSITIONS DE L'ART. 45,PARAG. 1: ESPAGNE (A COMPTER DU 01-01-1997),
GRECE,PORTUGAL (A COMPTER DU 01-01- 1998).
CONTENTIEUX.
ARRET DE LA CJCE DU 29-05-1997 (JOCE N0 C212 DU 12- 07-1997 P. 6) DANS L'AFFAIRE C311-96: COMMISSION DES COMMUNAUTES EUROPEENNES CONTRE REPUBLIQUE FRANCAISE (MANQUEMENT D'ETAT,NON TRANSPOSITION DANS LE DELAI PRESCRIT PAR LA PRESENTE DIRECTIVE)." }, "ABRO": { "CONTENU": "Texte totalement abrogé" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320925", "#text": "Directive Européenne n°77-62 du 21 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000320925", "@nortexte": "377L0062", "@numtexte": "77-62", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1976-12-21" }, { "@id": "JORFTEXT000000320925", "#text": "Directive Européenne n°77-62 du 21 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000320925", "@nortexte": "377L0062", "@numtexte": "77-62", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1976-12-21" }, { "@id": "JORFTEXT000000706079", "#text": "Directive Européenne n°82-711 du 18 octobre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000706079", "@nortexte": "382L0711", "@numtexte": "82-711", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1982-10-18" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000704835", "#text": "Directive 89/106/CEE du Conseil du 21 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000704835", "@nortexte": "31989L0106", "@numtexte": "89-106", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-12-21" }, { "@id": "JORFTEXT000000888516", "#text": "Directive 90/531/CEE du Conseil, du 17 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888516", "@nortexte": "31990L0531", "@numtexte": "90-531", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-09-17" }, { "@id": "JORFTEXT000000888516", "#text": "Directive 90/531/CEE du Conseil, du 17 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888516", "@nortexte": "31990L0531", "@numtexte": "90-531", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-09-17" }, { "@id": "JORFTEXT000000697420", "#text": "Directive Européenne n°96-48 du 23 juillet 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000697420", "@nortexte": "396L0048", "@numtexte": "96-48", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-07-23" }, { "@id": "JORFTEXT000000380343", "#text": "LOI97-50", "@sens": "cible", "@cidtexte": "JORFTEXT000000380343", "@nortexte": "ECOX9400105L", "@numtexte": "97-50", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-01-22" }, { "@id": "JORFTEXT000000203634", "#text": "DECRET98-111", "@sens": "cible", "@cidtexte": "JORFTEXT000000203634", "@nortexte": "ECOM9701650D", "@numtexte": "98-111", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-27" }, { "@id": "JORFTEXT000000388043", "#text": "DECRET98-113", "@sens": "cible", "@cidtexte": "JORFTEXT000000388043", "@nortexte": "ECOM9701652D", "@numtexte": "98-113", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-02-27" }, { "@id": "JORFTEXT000000339276", "#text": "Directive Européenne n°98-4 du 16 février 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000339276", "@nortexte": "398L0004", "@numtexte": "98-4", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1998-02-16" }, { "@id": "JORFTEXT000000577693", "#text": "DECRET99-634", "@sens": "cible", "@cidtexte": "JORFTEXT000000577693", "@nortexte": "ECOM9900703D", "@numtexte": "99-634", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-19" }, { "@id": "JORFTEXT000000587677", "#text": "Décret2001-129", "@sens": "cible", "@cidtexte": "JORFTEXT000000587677", "@nortexte": "EQUX0000165D", "@numtexte": "2001-129", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-08" }, { "@id": "JORFTEXT000000409237", "#text": "Décret2001-210", "@sens": "cible", "@cidtexte": "JORFTEXT000000409237", "@nortexte": "ECOX0104721D", "@numtexte": "2001-210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-03-07" }, { "@id": "JORFTEXT000000407466", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000407466", "@nortexte": "ECOM0100220A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-09-20" }, { "@id": "JORFTEXT000000523389", "#text": "Directive Européenne n°2001-78 du 13 septembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000523389", "@nortexte": "301L0078", "@numtexte": "2001-78", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2001-09-13" }, { "@id": "JORFTEXT000000409829", "#text": "Circulaire", "@sens": "cible", "@cidtexte": "JORFTEXT000000409829", "@nortexte": "ECOM0100555C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "2001-09-24" }, { "@id": "JORFTEXT000000783577", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000783577", "@nortexte": "ECOM0210407A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-04" }, { "@id": "JORFTEXT000000421459", "#text": "Décret2003-426", "@sens": "cible", "@cidtexte": "JORFTEXT000000421459", "@nortexte": "EQUX0300031D", "@numtexte": "2003-426", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-09" }, { "@id": "JORFTEXT000000244194", "#text": "Décret2004-15", "@sens": "cible", "@cidtexte": "JORFTEXT000000244194", "@nortexte": "ECOZ0300023D", "@numtexte": "2004-15", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-07" }, { "@id": "JORFTEXT000000337144", "#text": "Directive Européenne n°2004-17 du 31 mars 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000337144", "@nortexte": "32004L0017", "@numtexte": "2004-17", "@typelien": "ABROGE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-03-31" }, { "@id": "JORFTEXT000000330964", "#text": "ARRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000330964", "@typelien": "APPLICATION", "@datesignatexte": "1997-05-29" } ] }, "TITRE": "Directive Européenne n°93-38 du 14 juin 1993", "MCS_TXT": { "MC": [ "DIRECTIVE CEE", "MARCHE PUBLIC", "SANTE PUBLIQUE", "ALIMENTATION", "ENERGIE", "ELECTRICITE", "PROTECTION DU CONSOMMATEUR", "DENREE ALIMENTAIRE", "GAZ", "CHARBON", "CONSOMMATION", "MATIERE PLASTIQUE", "PETROLE", "EAU", "PLASTIQUE", "ALIMENT", "TRANSPORTS", "EMBALLAGE", "CONTENANT", "CONTRAT", "CONDITIONNEMENT", "OFFRE", "CONSTITUANT", "POUVOIR ADJUDICATEUR", "HYGIENE", "SOUMISSIONNAIRE", "TELECOMMUNICATION", "DIRECTIVE SECTEURS EXCLUS" ] }, "TITREFULL": "Directive Européenne n°93-38 du 14 juin 1993 DU CONSEIL PORTANT COORDINATION DES PROCEDURES DE PASSATION DE MARCHES DANS LES SECTEURS DE L'EAU,DE L'ENERGIE,DES TRANSPORTS ET DES TELECOMMUNICATIONS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705747", "NOR": "393L0038", "NUM": "93-38", "DATE_PUBLI": "1993-08-09", "DATE_TEXTE": "1993-06-14", "ORIGINE_PUBLI": "JOUE n°199 du 9 août 1993", "PAGE_DEB_PUBLI": 84 } }, "META_COMMUN": { "ID": "JORFTEXT000000705747", "URL": "texte/version/JORF/TEXT/00/00/00/70/57/JORFTEXT000000705747.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF", "ANCIEN_ID": "1RX99338EL199" } }, "RECT": { "CONTENU": "RECT. RECT. EL82 (25-03-1994) P40" } }, "JORFTEXT000000707718": { "SM": { "CONTENU": "Modification du code des assurances. \nModification de la loi n° 72-1097 du 11 décembre 1972 relative à l'organisation de la profession d'expert en automobile : modification de l'article 1er. \nModification de la loi n° 72-6 du 3 janvier 1972 relative au démarchage financier et à des opérations de placement et d'assurance : modification de l'article 3.\nTransposition complète de la deuxième directive 88/357/CEE du Conseil du 22 juin 1988 portant coordination des dispositions législatives, réglementaires et administratives concernant l'assurance directe autre que l'assurance sur la vie, fixant les dispositions destinées à faciliter l'exercice effectif de la libre prestation de services et modifiant la directive 73/239/CEE." }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 89-1014.
Sénat:
Projet de loi no 234 (1988-1989);
Rapport de M. Hubert Haenel, au nom de la commission des lois, no 381 (1988-1989);
Avis de M. Paul Loridant, au nom de la commission des finances, no 397 (1988-1989);
Discussion les 10 et 11 octobre 1989 et adoption le 11 octobre 1989.
Assemblée nationale:
Projet de loi, adopté par le Sénat, no 912;
Rapport de Mme Nicole Catala, au nom de la commission des lois, et annexe,
observations présentées par M. Raymond Douyère, au nom de la commission des finances, no 1025;
Discussion les 29 et 30 novembre 1989 et adoption le 30 novembre 1989.
Sénat:
Projet de loi, modifié par l'Assemblée nationale, no 91 (1989-1990);
Rapport de M. Hubert Haenel, au nom de la commission des lois, no 97 (1989-1990);
Discussion et adoption le 11 décembre 1989.
Assemblée nationale:
Projet de loi, adopté avec modifications par le Sénat en deuxième lecture,
no 1081;
Rapport de Mme Nicole Catala, au nom de la commission des lois, no 1090;
Discussion et adoption le 15 décembre 1989.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 47-III,ART. 16" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684516", "#text": "Loi n°72-6 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000684516", "@numtexte": "72-6", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000508815", "#text": "Loi n°72-1097 du 11 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508815", "@numtexte": "72-1097", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-11" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000884486", "#text": "Directive 87/344/CEE du Conseil du 22 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000884486", "@nortexte": "31987L0344", "@numtexte": "87-344", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1987-06-22" }, { "@id": "JORFTEXT000000889190", "#text": "Deuxième directive 88/357/CEE du Conseil du 22 juin 1988 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000889190", "@nortexte": "31988L0357", "@numtexte": "88-357", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-06-22" }, { "@id": "LEGIARTI000006840066", "@num": "59", "#text": "Loi n°89-1014 du 31 décembre 1989 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707718", "@nortexte": "ECOX8900025L", "@numtexte": "89-1014", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000524034", "#text": "DECRET90-38", "@sens": "cible", "@cidtexte": "JORFTEXT000000524034", "@nortexte": "ECOA9000009D", "@numtexte": "90-38", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-11" }, { "@id": "LEGIARTI000006845411", "@num": "1", "#text": "Décret n°90-38 du 11 janvier 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524034", "@nortexte": "ECOA9000009D", "@numtexte": "90-38", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-11" }, { "@id": "JORFTEXT000000531468", "#text": "DECRET90-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000531468", "@nortexte": "ECOA9000006D", "@numtexte": "90-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-19" }, { "@id": "JORFTEXT000000708951", "#text": "DECRET90-495", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGITEXT000006076002", "#text": "Décret n°90-495 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGITEXT000006076001", "#text": "Décret n°90-495 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGITEXT000006076003", "#text": "Décret n°90-495 du 20 juin 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006845585", "@num": "3", "#text": "Décret n°90-495 du 20 juin 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006845584", "@num": "3", "#text": "Décret n°90-495 du 20 juin 1990 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "LEGIARTI000006845586", "@num": "3", "#text": "Décret n°90-495 du 20 juin 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708951", "@nortexte": "ECOA9000041D", "@numtexte": "90-495", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-20" }, { "@id": "JORFTEXT000000167350", "#text": "DECRET90-545", "@sens": "cible", "@cidtexte": "JORFTEXT000000167350", "@nortexte": "ECOT9051122D", "@numtexte": "90-545", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-22" }, { "@id": "JORFTEXT000000349979", "#text": "DECRET90-621", "@sens": "cible", "@cidtexte": "JORFTEXT000000349979", "@nortexte": "ECOA9000039D", "@numtexte": "90-621", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-13" }, { "@id": "JORFTEXT000000715668", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000715668", "@nortexte": "ECOA9000064A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-13" }, { "@id": "LEGITEXT000006076286", "#text": "Arrêté du 13 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000715668", "@nortexte": "ECOA9000064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-13" }, { "@id": "LEGIARTI000006857340", "@num": "1", "#text": "Arrêté du 13 juillet 1990 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000715668", "@nortexte": "ECOA9000064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-13" }, { "@id": "LEGIARTI000006857346", "@num": "2", "#text": "Arrêté du 13 juillet 1990 - art. 2 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715668", "@nortexte": "ECOA9000064A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-13" }, { "@id": "JORFTEXT000000167007", "#text": "DECRET90-697", "@sens": "cible", "@cidtexte": "JORFTEXT000000167007", "@nortexte": "ECOA9000038D", "@numtexte": "90-697", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-01" }, { "@id": "JORFTEXT000000350901", "#text": "DECRET90-700", "@sens": "cible", "@cidtexte": "JORFTEXT000000350901", "@nortexte": "ECOA9000223D", "@numtexte": "90-700", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-08" }, { "@id": "JORFTEXT000000167566", "#text": "DECRET90-815", "@sens": "cible", "@cidtexte": "JORFTEXT000000167566", "@nortexte": "ECOA9000047D", "@numtexte": "90-815", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-14" }, { "@id": "JORFTEXT000000168407", "#text": "DECRET90-827", "@sens": "cible", "@cidtexte": "JORFTEXT000000168407", "@nortexte": "ECOA9000034D", "@numtexte": "90-827", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-20" }, { "@id": "JORFTEXT000000352492", "#text": "DECRET90-843", "@sens": "cible", "@cidtexte": "JORFTEXT000000352492", "@nortexte": "ECOA9000049D", "@numtexte": "90-843", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-24" }, { "@id": "JORFTEXT000000343070", "#text": "DECRET90-981", "@sens": "cible", "@cidtexte": "JORFTEXT000000343070", "@nortexte": "ECOA9000052D", "@numtexte": "90-981", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-05" }, { "@id": "JORFTEXT000000882806", "#text": "Décret n°91-113 du 30 janvier 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882806", "@nortexte": "ECOA9000068D", "@numtexte": "91-113", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-01-30" }, { "@id": "JORFTEXT000000343317", "#text": "DECRET91-355", "@sens": "cible", "@cidtexte": "JORFTEXT000000343317", "@nortexte": "INDE9100285D", "@numtexte": "91-355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-04-12" }, { "@id": "JORFTEXT000000504115", "#text": "Décret n°91-502 du 30 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000504115", "@nortexte": "ECOT9151171D", "@numtexte": "91-502", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-30" }, { "@id": "JORFTEXT000000571445", "#text": "Décret n°91-603 du 27 juin 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000571445", "@nortexte": "ECOT9194017D", "@numtexte": "91-603", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-27" }, { "@id": "JORFTEXT000000173170", "#text": "DECRET91-723", "@sens": "cible", "@cidtexte": "JORFTEXT000000173170", "@nortexte": "ECOT9194000D", "@numtexte": "91-723", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000503873", "#text": "Décret n°91-1123 du 28 octobre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "JORFTEXT000000528682", "#text": "DECRET93-470", "@sens": "cible", "@cidtexte": "JORFTEXT000000528682", "@nortexte": "ECOT9394192D", "@numtexte": "93-470", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-23" }, { "@id": "JORFTEXT000000214925", "#text": "Décret2000-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000214925", "@nortexte": "EQUS0000264D", "@numtexte": "2000-125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-09" }, { "@id": "JORFTEXT000000330959", "#text": "Arrêt du 4 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000330959", "@typelien": "APPLICATION", "@naturetexte": "ARRET", "@datesignatexte": "1986-12-04" }, { "@id": "LEGIARTI000006791836", "@num": "L111-2", "#text": "Code des assurances - art. L111-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006791885", "@num": "L112-2", "#text": "Code des assurances - art. L112-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006791918", "@num": "L112-3", "#text": "Code des assurances - art. L112-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006791967", "@num": "L112-7", "#text": "Code des assurances - art. L112-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792095", "@num": "L113-12", "#text": "Code des assurances - art. 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L140-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793881", "@num": "L150-3", "#text": "Code des assurances - art. L150-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794092", "@num": "L160-10", "#text": "Code des assurances - art. L160-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794115", "@num": "L160-11", "#text": "Code des assurances - art. L160-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794126", "@num": "L160-12", "#text": "Code des assurances - art. 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L160-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794144", "@num": "L160-17", "#text": "Code des assurances - art. L160-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794146", "@num": "L160-18", "#text": "Code des assurances - art. L160-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794148", "@num": "L160-19", "#text": "Code des assurances - art. L160-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793965", "@num": "L160-3", "#text": "Code des assurances - art. L160-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794156", "@num": "L171-6", "#text": "Code des assurances - art. L171-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794418", "@num": "L172-10-1", "#text": "Code des assurances - art. L172-10-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795212", "@num": "L193-1", "#text": "Code des assurances - art. L193-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795238", "@num": "L193-2", "#text": "Code des assurances - art. L193-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019017671", "@num": "L194-1", "#text": "Code des assurances - art. L194-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028748185", "@num": "L194-1", "#text": "Code des assurances - art. L194-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047054236", "@num": "L194-1", "#text": "Code des assurances - art. L194-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024376930", "@num": "L194-1", "#text": "Code des assurances - art. 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L220-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795783", "@num": "L220-5", "#text": "Code des assurances - art. L220-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795794", "@num": "L220-6", "#text": "Code des assurances - art. L220-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795974", "@num": "L242-1", "#text": "Code des assurances - art. L242-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796008", "@num": "L243-1", "#text": "Code des assurances - art. L243-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796291", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796398", "@num": "L310-11", "#text": "Code des assurances - art. L310-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796374", "@num": "L310-2", "#text": "Code des assurances - art. L310-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796306", "@num": "L310-3", "#text": "Code des assurances - art. L310-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796403", "@num": "L310-4", "#text": "Code des assurances - art. L310-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796336", "@num": "L310-5", "#text": "Code des assurances - art. L310-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796405", "@num": "L310-6", "#text": "Code des assurances - art. L310-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796379", "@num": "L310-7", "#text": "Code des assurances - art. L310-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796384", "@num": "L310-8", "#text": "Code des assurances - art. L310-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796390", "@num": "L310-9", "#text": "Code des assurances - art. L310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797060", "@num": "L321-2-1", "#text": "Code des assurances - art. L321-2-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797354", "@num": "L322-1", "#text": "Code des assurances - art. 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L326-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798416", "@num": "L326-16", "#text": "Code des assurances - art. L326-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798421", "@num": "L326-19", "#text": "Code des assurances - art. L326-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798389", "@num": "L326-8", "#text": "Code des assurances - art. L326-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798449", "@num": "L327-6", "#text": "Code des assurances - art. L327-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798577", "@num": "L328-10", "#text": "Code des assurances - art. L328-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798594", "@num": "L328-12", "#text": "Code des assurances - art. L328-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798614", "@num": "L328-14", "#text": "Code des assurances - art. L328-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798642", "@num": "L328-15-1", "#text": "Code des assurances - art. L328-15-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798652", "@num": "L328-16", "#text": "Code des assurances - art. L328-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798662", "@num": "L328-17", "#text": "Code des assurances - art. L328-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799018", "@num": "L341-1", "#text": "Code des assurances - art. L341-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799058", "@num": "L344-1", "#text": "Code des assurances - art. L344-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006799717", "@num": "L351-2", "#text": "Code des assurances - art. L351-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800637", "@num": "L371-2", "#text": "Code des assurances - art. L371-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800668", "@num": "L380-2", "#text": "Code des assurances - art. L380-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868425", "@num": "L390-1", "#text": "Code des assurances - art. L390-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800740", "@num": "L411-1", "#text": "Code des assurances - art. L411-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800741", "@num": "L411-1", "#text": "Code des assurances - art. L411-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800765", "@num": "L411-2", "#text": "Code des assurances - art. L411-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800798", "@num": "L411-3", "#text": "Code des assurances - art. L411-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006800942", "@num": "L412-1", "#text": "Code des assurances - art. L412-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801542", "@num": "L421-2", "#text": "Code des assurances - art. L421-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801605", "@num": "L421-6", "#text": "Code des assurances - art. L421-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006801732", "@num": "L421-9", "#text": "Code des assurances - art. L421-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802592", "@num": "L431-14", "#text": "Code des assurances - art. L431-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802355", "@num": "L431-2", "#text": "Code des assurances - art. L431-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802376", "@num": "L431-3", "#text": "Code des assurances - art. L431-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802387", "@num": "L431-4", "#text": "Code des assurances - art. L431-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006802462", "@num": "L431-8", "#text": "Code des assurances - art. L431-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804109", "@num": "L511-2", "#text": "Code des assurances - art. L511-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804122", "@num": "L511-3", "#text": "Code des assurances - art. L511-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804179", "@num": "L514-3", "#text": "Code des assurances - art. L514-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804190", "@num": "L514-4", "#text": "Code des assurances - art. L514-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804260", "@num": "L530-1", "#text": "Code des assurances - art. L530-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804270", "@num": "L530-2", "#text": "Code des assurances - art. L530-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804279", "@num": "L530-2-1", "#text": "Code des assurances - art. L530-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804287", "@num": "L530-2-2", "#text": "Code des assurances - art. L530-2-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804286", "@num": "L530-2-2", "#text": "Code des assurances - art. L530-2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804298", "@num": "L530-3", "#text": "Code des assurances - art. L530-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804051", "@num": "L561-1", "#text": "Code des assurances - art. L561-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006804064", "@num": "L561-2", "#text": "Code des assurances - art. L561-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868453", "@num": "L571-1", "#text": "Code des assurances - art. L571-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000020022777", "@num": "2", "#text": "Statut du joueuret de l'entraîneur de fédérale ... - art. 2 (VNE)", "@sens": "cible", "@cidtexte": "KALITEXT000020022627", "@nortexte": "ASET0851168M", "@typelien": "CITATION", "@naturetexte": "Accord", "@datesignatexte": "2008-07-11" }, { "@id": "JORFTEXT000000878933", "#text": "Arrêt du 4 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878933", "@typelien": "APPLICATION", "@naturetexte": "ARRET", "@datesignatexte": "1986-12-04" } ] }, "TITRE": "LOI n° 89-1014 du 31 décembre 1989", "MCS_TXT": { "MC": [ "ASSURANCE", "CODE DES ASSURANCES", "ADAPTATION", "LIBRE PRESTATION DE SERVICES", "DOMMAGE", "SANCTION ADMINISTRATIVE", "ENTREPRISE D'ASSURANCE", "TRANSFERT DE PORTEFEUILLE", "CONTRAT D'ASSURANCE", "SOUSCRIPTION", "INTERDICTION", "ACTIVITE", "COASSURANCE COMMUNAUTAIRE", "ASSURANCE OBLIGATOIRE", "ASSURANCE DE PROTECTION JURIDIQUE", "PROTECTION", "ASSURE", "ASSURANCE DE GROUPE", "CONSEIL NATIONAL DES ASSURANCES", "CREATION", "COMPOSITION", "COMPETENCE", "COMMSISION DES ENTREPRISES D'ASSURANCE", "COMMISSION DE LA REGLEMENTATION", "COMMISSION CONSULTATIVE DE L'ASSURANCE", "COMPTE CONSOLIDE", "CONTROLE", "COMMISSION DE CONTROLE DES ASSURANCES", "COURTIER D'ASSURANCE", "SOCIETE DE COURTAGE D'ASSURANCE", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "LOI n° 89-1014 du 31 décembre 1989 portant adaptation du code des assurances à l'ouverture du marché européen (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000707718", "NOR": "ECOX8900025L", "NUM": "89-1014", "DATE_PUBLI": "1990-01-03", "DATE_TEXTE": "1989-12-31", "NUM_PARUTION": 2, "ORIGINE_PUBLI": "JORF n°2 du 3 janvier 1990", "PAGE_DEB_PUBLI": 57, "PAGE_FIN_PUBLI": 112 } }, "META_COMMUN": { "ID": "JORFTEXT000000707718", "URL": "texte/version/JORF/TEXT/00/00/00/70/77/JORFTEXT000000707718.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1989/12/31/ECOX8900025L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9891014", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1989/12/31/89-1014/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 31 décembre 1989.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
MICHEL ROCARD

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le garde des sceaux, ministre de la justice,
PIERRE ARPAILLANGE" } }, "JORFTEXT000000776991": { "SM": { "CONTENU": "
Transposition de la directive 83/349/CEE du Conseil du 13-06-1983, fondée sur l'art. 54, parag. 3, point g, du traité concernant les comptes consolidés, modifiée par la directive 90/605/CEE du 08-11-1990, notamment son art. 6.
Application des 78/660/CEE du Conseil du 25-07-1978 fondée sur l'art. 54, parag. 3, sous g, du traité et concernant les comptes annuels de certaines formes de sociétés, modifiée par les directives 84/569/CEE du 27- 11-1984, 90/604/CEE du 08-11-1990 et 94/8/CE du 21-03-1994, notamment son art. 27.
Modification des art. 2 (al. 2 et 3), 3 et 5 du décret 83-1020 du 29-11-1983 et ajout d'un art. 6-3 y rédigé.
Le présent décret a pour objet, d'une part, de simplifier les obligations comptables auxquelles sont soumises les très petites entreprises et, d'autre part, de modifier certaines dispositions relatives à la consolidation des comptes.
C'est ainsi que l'article 1 de ce décret prévoit des mesures de simplification comptable préconisées par M. Baert, député, dans son rapport sur les simplifications administratives. A cette fin, il apporte au décret 83-1020 du 29-11-1983 deux séries de modifications et compléments. D'une part, il supprime l'obligation, devenue désuète, de faire coter et parapher les livres comptables, tout en maintenant cette faculté pour les entreprises qui souhaitent se préconstituer une preuve de la régularité et de la sincérité de leurs enregistrements comptables (art. 1-I). D'autre part, il permet aux très petites entreprises d'enregistrer les encaissements et les paiements sur la base de l'enregistrement de ces mouvements par les banques (art. 1- III) ; il les dispense, comme en matière fiscale, de produire les justificatifs relatifs aux frais de carburants consommés lors de déplacements professionnels et aux petites dépenses effectuées pour les besoins de l'entreprise et payées en espèces (pourboires, frais de parking, de documentation, menus frais de réception ... ) (art. 1-V) ; enfin, il les autorise à passer d'une centralisation mensuelle des écritures à une centralisation trimestrielle, ce qui permettra de faire coïncider le calendrier comptable aux échéances fiscales (art. 1-IV).
L'article 2 du décret, par ailleurs, a trait aux conditions dans lesquelles les entreprises sont dispensées d'établir des comptes consolidés. La septième directive (83/349/CEE) du 13-06-1983 concernant les comptes consolidés a prévu, dans son art. 6, que les Etats membres peuvent autoriser les sociétés mères à ne pas établir de comptes consolidés lorsque l'ensemble des entreprises à consolider ne dépasse pas les limites chiffrées de deux des trois critères visés à l'art. 27 de la quatrième directive sur les comptes annuels.
Ces critères portent sur le total du bilan, le montant net du chiffre d'affaires et le nombre moyen de salariés permanents.
Celui-ci a été fixé à 250 salariés, la directive de 1983 cependant, dans son article 6-5, ayant permis aux Etats de porter ce nombre à 500 pendant une durée de 10 ans. Il a été fait usage de cette possibilité tant pour les sociétés commerciales, par l'art. 248-14 du décret 67-236 du 23-03-1967, que pour les entreprises publiques, par l'art. 13 du décret 86-221 du 17-02-1986. Le délai de dix ans étant maintenant expiré, il convient de modifier ces deux décrets pour y introduire le seuil, désormais obligatoire, de 250 salariés.
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000674772", "#text": "Décret n°67-236 du 23 mars 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000520693", "#text": "Décret n°83-1020 du 29 novembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000520693", "@numtexte": "83-1020", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-11-29" }, { "@id": "JORFTEXT000000705736", "#text": "Directive Européenne n°84-569 du 27 novembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000705736", "@nortexte": "384L0569", "@numtexte": "84-569", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1984-11-27" }, { "@id": "JORFTEXT000000332983", "#text": "Décret n°86-221 du 17 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "JORFTEXT000000520808", "#text": "Directive Européenne n°90-604 du 8 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000520808", "@nortexte": "390L0604", "@numtexte": "90-604", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-11-08" }, { "@id": "JORFTEXT000000888565", "#text": "Directive Européenne n°90-605 du 8 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000888565", "@nortexte": "390L0605", "@numtexte": "90-605", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-11-08" }, { "@id": "JORFTEXT000000888912", "#text": "Directive Européenne n°94-8 du 21 mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000888912", "@nortexte": "394L0008", "@numtexte": "94-8", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1994-03-21" } ] }, "TITRE": "Décret n°2002-312 du 26 février 2002", "MCS_TXT": { "MC": [ "JUSTICE", "COMMERCE", "ENTREPRISE", "COMMERCANT", "OBLIGATION COMPTABLE", "SOCIETE COMMERCIALE", "PETITE ENTREPRISE", "COMPTABILITE", "DOCUMENT COMPTABLE", "FORMALITE ADMINISTRATIVE", "SIMPLIFICATION ADMINISTRATIVE", "COMPTE", "CONSOLIDATION DES COMPTES", "TRANSPOSITION DE DIRECTIVE CE", "HARMONISATION EUROPEENNE" ] }, "MINISTERE": "MINISTERE DE LA JUSTICE", "TITREFULL": "Décret n° 2002-312 du 26 février 2002 modifiant diverses dispositions relatives aux obligations comptables des commerçants et de certaines sociétés" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000776991", "NOR": "JUSC0220076D", "NUM": "2002-312", "DATE_PUBLI": "2002-03-06", "DATE_TEXTE": "2002-02-26", "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF du 6 mars 2002", "PAGE_DEB_PUBLI": 4218, "PAGE_FIN_PUBLI": 4218 } }, "META_COMMUN": { "ID": "JORFTEXT000000776991", "URL": "texte/version/JORF/TEXT/00/00/00/77/69/JORFTEXT000000776991.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2002/2/26/JUSC0220076D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE002312", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2002/2/26/2002-312/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport de la garde des sceaux, ministre de la justice,
Vu la directive 78/660/CEE du Conseil du 25 juillet 1978 fondée sur l'article 54, paragraphe 3, sous g, du traité et concernant les comptes annuels de certaines formes de sociétés, modifiée par les directives 84/569/CEE du 27 novembre 1984, 90/604/CEE du 8 novembre 1990 et 94/8/CE du 21 mars 1994, notamment son article 27 ;
Vu la directive 83/349/CEE du Conseil du 13 juin 1983 fondée sur l'article 54, paragraphe 3, point g, du traité concernant les comptes consolidés, modifiée par la directive 90/605/CEE du 8 novembre 1990, notamment son article 6 ;
Vu le code de commerce ;
Vu le code général des impôts ;
Vu le décret n° 67-236 du 23 mars 1967 modifié sur les sociétés commerciales, notamment son article 248-14 ;
Vu le décret n° 83-1020 du 29 novembre 1983 modifié pris en application de la loi n° 83-353 du 30 avril 1983 et relatif aux obligations comptables des commerçants et de certaines sociétés ;
Vu le décret n° 86-221 du 17 février 1986 pris pour l'application de la loi n° 85-11 du 3 janvier 1985 relative aux comptes consolidés de certaines sociétés commerciales et entreprises publiques et portant dispositions diverses relatives à l'établissement des comptes annuels ;
Vu l'avis du Conseil national de la comptabilité en date du 24 octobre 2001 ;
Le Conseil d'Etat (section de l'intérieur) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 26 février 2002.

Lionel Jospin

Par le Premier ministre :

La garde des sceaux, ministre de la justice,

Marylise Lebranchu

" } }, "JORFTEXT000000887716": { "SM": { "CONTENU": "Les États membres adoptent les dispositions législatives, réglementaires et administratives nécessaires pour se conformer à la présente directive avant le 01-01-1994. \nTransposition complète de la présente directive par les textes suivants : Arrêté du 20 juin 1994 modifiant le code des assurances en vue de la transposition de la directive n° 91-674/C.E.E. du 19 décembre 1991 concernant les comptes sociaux et comptes consolidés des entreprises d'assurance ; décret n° 94-481 du 8 juin 1994 portant transposition de la directive (C.E.E.) n° 91-674 du 19 décembre 1991 concernant les comptes annuels et les comptes consolidés des entreprises d'assurance et adaptation des règles comptables applicables aux entreprises d'assurance ; décret n° 94-482 du 8 juin 1994 modifiant le code des assurances en vue de la transposition de la directive (C.E.E.) n° 91-674 du 19 décembre 1991 concernant les comptes sociaux et comptes consolidés des entreprises d'assurance." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000510502", "#text": "Première directive 68/151/CEE du Conseil du 9 mars 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000510502", "@nortexte": "31968L0151", "@numtexte": "68-151", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1968-03-09" }, { "@id": "JORFTEXT000000693639", "#text": "Première directive 73/239/CEE du Conseil du 24 juillet 1973,", "@sens": "source", "@cidtexte": "JORFTEXT000000693639", "@nortexte": "31973L0239", "@numtexte": "73-239", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1973-07-24" }, { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": 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"JORFTEXT000000888443": { "SM": { "CONTENU": "Modification de la directive 78/660/CEE : modification de l'article 46, abrogation de l'article 54. \nModification de la directive 83/349/CEE : abrogation de l'article 48. \nElle est transposée en droit interne par les Etats membres avant le 01-01-1992." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000357769", 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"1RX989666EL395" } } }, "JORFTEXT000000888565": { "SM": { "CONTENU": "MISE EN VIGUEUR DES DISPOSITIONS LEGISLATIVES,REGLEMENTAIRES ET ADMINISTRATIVES DE TRANSPOSITION,AU PLUS TARD LE 01-01-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000000713932", "#text": "DECRET94-663", "@sens": "cible", "@cidtexte": "JORFTEXT000000713932", "@nortexte": "JUSC9420545D", "@numtexte": "94-663", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-02" }, { "@id": "JORFTEXT000000776991", "#text": "Décret2002-312", "@sens": "cible", "@cidtexte": "JORFTEXT000000776991", "@nortexte": "JUSC0220076D", "@numtexte": "2002-312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-26" } ] }, "TITRE": "Directive Européenne n°90-605 du 8 novembre 1990", "MCS_TXT": { "MC": [ "DIRECTIVE CEE", "SOCIETE", "SOCIETE COMMERCIALE", "SOCIETE ANONYME", "SOCIETE EN NOM COLLECTIF", "SOCIETE EN COMMANDITE", "FILIALE", "ASSOCIE", "COMPTE", "COMPTABILITE", "COMPTE ANNUEL", "GESTION", "PUBLICITE", "INFORMATION", "BILAN", "COMPTE CONSOLIDE" ] }, "TITREFULL": "Directive Européenne n°90-605 du 8 novembre 1990 NO 90605 MODIFIANT LES DIRECTIVES 78660 CEE ET 83349 CEE CONCERNANT RESPECTIVEMENT LES COMPTES ANNUELS ET LES COMPTES CONSOLIDES,EN CE QUI CONCERNE LEUR CHAMP D'APPLICATION" }, "META_TEXTE_CHRONICLE": { "CID": 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Elle ‎définit les modalités d'organisation et de fonctionnement du secteur de l'électricité, l'accès au marché, ‎les critères et les procédures applicables en ce qui concerne les appels d'offres et l'octroi des ‎autorisations ainsi que l'exploitation des réseaux. ‎\nEntrée en vigueur des dispositions législatives, règlementaires et administratives de transposition au ‎plus tard le 19-02-1999.‎\nEn raison des spécificités techniques de leur réseau d'électricité la Belgique, la Grèce et l’Irlande ‎peuvent disposer d'un délai supplémentaire, respectivement d'un an, de deux ans et d'un an pour ‎mettre en application les obligations résultant de la présente directive. ‎\nEntrée en vigueur de la présente directive : 19-02- 1997.‎" }, "ABRO": { "CONTENU": "Texte totalement abrogé à compter du 1er juillet 2004" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978", "@sens": 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"@cidtexte": "JORFTEXT000000578931", "@nortexte": "ECOI0100314D", "@numtexte": "2001-678", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-26" }, { "@id": "JORFTEXT000000772948", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000772948", "@nortexte": "ECOI0100389A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-07-31" }, { "@id": "LEGITEXT000024642161", "#text": "Arrêté du 31 juillet 2001 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000772948", "@nortexte": "ECOI0100389A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-07-31" }, { "@id": "JORFTEXT000000235873", "#text": "Décret2003-100", "@sens": "cible", "@cidtexte": "JORFTEXT000000235873", "@nortexte": "INDI0301010D", "@numtexte": "2003-100", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-02-05" }, { "@id": "JORFTEXT000000513113", "#text": "Directive Européenne n°2003-54 du 26 juin 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Modification de l'article 13 de la directive 83-349. La présente directive entre en vigueur le 16-07-2009. Elle est transposée avant le 01-01-2011. \nTransposition complète de la présente directive par la loi n°2012-387 du 22 mars 2012 relative à la simplification du droit et à l’allégement des démarches administratives (article 58)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000521035", "#text": "Directive 78/660/CEE du Conseil du 25 juillet 1978 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521035", "@nortexte": "31978L0660", "@numtexte": "78-660", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1978-07-25" }, { "@id": "JORFTEXT000000339376", "#text": "Directive 83/349/CEE du Conseil du 13 juin 1983 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000339376", "@nortexte": "31983L0349", "@numtexte": "83-349", "@typelien": "MODIFIE", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1983-06-13" }, { "@id": "JORFTEXT000025553296", "#text": "LOI n°2012-387 du 22 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "TRANSPOSITION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" } ] }, "TITRE": "Directive 2009/49/CE du Parlement européen et du Conseil du 18 juin 2009", "MCS_TXT": { "MC": [ "SOCIETE COMMERCIALE", "SOCIETE COOPERATIVE", "SOCIETE CIVILE", "GESTION", "CONTROLE FINANCIER", "COMPTE CONSOLIDE", "COMPTABILITE", "BILAN", "DROIT DES SOCIETES", "PUBLICITE DES COMPTES", "PETITES ET MOYENNES ENTREPRISES", "PME", "COMMUNICATION DES DONNEES", "TRANSMISSION DE DONNEES", "ECHANGE D'INFORMATION", "TRANSPOSITION COMPLETE" ] }, "TITREFULL": "Directive 2009/49/CE du Parlement européen et du Conseil modifiant les directives 78/660/CEE et 83/349/CEE du Conseil en ce qui concerne certaines obligations de publicité pour les sociétés de taille moyenne et l’obligation d’établir des comptes consolidés" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000020795486", "NOR": "32009L0049", "NUM": "2009-49", "DATE_PUBLI": "2009-06-26", "DATE_TEXTE": "2009-06-18", "ORIGINE_PUBLI": "JOUE n°164 du 26 Juin 2009", "PAGE_DEB_PUBLI": 42, "PAGE_FIN_PUBLI": 44 } }, "META_COMMUN": { "ID": "JORFTEXT000020795486", "URL": "texte/version/JORF/TEXT/00/00/20/79/54/JORFTEXT000020795486.xml", "NATURE": "DIRECTIVE_EURO", "ORIGINE": "JORF" } } }, "JORFTEXT000027699764": { "SM": { "CONTENU": "Abrogation des directives 78/660/CEE et 83/349/CEE. 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