{ "article": { "LEGIARTI000006217598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006217598", "URL": "article/LEGI/ARTI/00/00/06/21/75/LEGIARTI000006217598.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFHHUXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006358803", "@num": "D231-18", "#text": "Code des juridictions financières - art. D231-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358806", "@num": "D231-19", "#text": "Code des juridictions financières - art. D231-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358808", "@num": "D231-20", "#text": "Code des juridictions financières - art. D231-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358810", "@num": "D231-21", "#text": "Code des juridictions financières - art. D231-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358812", "@num": "D231-22", "#text": "Code des juridictions financières - art. D231-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358814", "@num": "D231-23", "#text": "Code des juridictions financières - art. D231-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358815", "@num": "D231-24", "#text": "Code des juridictions financières - art. D231-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358818", "@num": "D231-25", "#text": "Code des juridictions financières - art. D231-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358820", "@num": "D231-26", "#text": "Code des juridictions financières - art. D231-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358822", "@num": "D231-27", "#text": "Code des juridictions financières - art. D231-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358824", "@num": "D231-28", "#text": "Code des juridictions financières - art. D231-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358826", "@num": "D231-29", "#text": "Code des juridictions financières - art. D231-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358828", "@num": "D231-30", "#text": "Code des juridictions financières - art. D231-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358830", "@num": "D231-31", "#text": "Code des juridictions financières - art. D231-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000235393", "@nor": "BUDR0206199D", "@num": "2003-186", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2003-186 du 5 mars 2003 modifiant le code des juridictions financières (partie Réglementaire)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000235393", "@c_titre_court": "Décret n°2003-186 du 5 mars 2003" }, { "@fin": "2999-01-01", "#text": "Décret n°2003-186 du 5 mars 2003 modifiant le code des juridictions financières (partie Réglementaire)", "@debut": "2003-03-07", "@id_txt": "LEGITEXT000005634050", "@c_titre_court": "Décret n°2003-186 du 5 mars 2003" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "@date_publi": "2003-03-07", "@date_signature": "2003-03-05" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006217598", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001659851", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006358803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-06-08", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358803", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358803.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D018XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359488", "@num": "1", "#text": "Décret n°89-342 du 25 mai 1989 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034534769", "@num": "D231-3", "#text": "Code des juridictions financières - art. D231-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028965297", "@num": "D253-5", "#text": "Code des juridictions financières - art. D253-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357237", "@num": "L211-2", "#text": "Code des juridictions financières - art. L211-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006396905", "@num": "D2151-1", "#text": "Code général des collectivités territoriales - art. D2151-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164202", "@fin": "2003-06-08", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148716", "@fin": "2003-06-08", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134874", "@fin": "2004-09-01", "#text": "TITRE III : COMPÉTENCES ET ATTRIBUTIONS", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018686331", "@fin": "2004-09-08", "#text": "DEUXIEME PARTIE : Les chambres régionales des comptes.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115554", "@fin": "2004-09-08", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358802", "@fin": "2003-03-07", "@num": "D231-18", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358803", "@fin": "2003-06-08", "@num": "D231-18", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358804", "@fin": "2013-04-01", "@num": "D231-18", "@etat": "MODIFIE", "@debut": "2003-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027274281", "@fin": "2014-05-22", "@num": "D231-18", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965262", "@fin": "2017-05-01", "@num": "D231-18", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le seuil de 3 500 habitants, prévu à l'article L. 211-2, est apprécié tous les cinq exercices sur la base du dernier résultat du recensement de la population publié et, le cas échéant, des arrêtés ministériels homologuant les résultats des recensements complémentaires, dans les conditions fixées par les articles D. 2151-1 et suivants du code général des collectivités territoriales.
\n
" } }, "LEGIARTI000006358806": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358806", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358806.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D019XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359489", "@num": "2", "#text": "Décret n°89-342 du 25 mai 1989 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034534777", "@num": "D231-4", "#text": "Code des juridictions financières - art. D231-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357237", "@num": "L211-2", "#text": "Code des juridictions financières - art. L211-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358805", "@fin": "2003-03-07", "@num": "D231-19", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358806", "@fin": "2013-04-01", "@num": "D231-19", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027274277", "@fin": "2014-05-22", "@num": "D231-19", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965267", "@fin": "2017-05-01", "@num": "D231-19", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le seuil de 3 500 habitants prévu à l'article L. 211-2 s'apprécie, pour les établissements publics de coopération intercommunale, en prenant en compte la population totale des communes qui sont membres de ce groupement.
\n
Le seuil de population mentionné au premier alinéa est apprécié tous les cinq ans sauf lorsque le périmètre de l'établissement public de coopération intercommunale a été modifié au cours de cette période quinquennale. Dans ce dernier cas, le seuil de population est apprécié l'année au cours de laquelle est intervenue cette modification.
" } }, "LEGIARTI000006358808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358808", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D020XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359490", "@num": "3", "#text": "Décret n°89-342 du 25 mai 1989 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535100", "@num": "D231-5", "#text": "Code des juridictions financières - art. D231-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357237", "@num": "L211-2", "#text": "Code des juridictions financières - art. L211-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358807", "@fin": "2003-03-07", "@num": "D231-20", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358808", "@fin": "2013-04-01", "@num": "D231-20", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027274273", "@fin": "2017-05-01", "@num": "D231-20", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le seuil de 750 000 euros de recettes ordinaires prévu à l'article L. 211-2 est apprécié tous les cinq exercices sur la base du dernier compte administratif établi par la commune.
\n
" } }, "LEGIARTI000006358810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358810", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D021XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359491", "@num": "4", "#text": "Décret n°89-342 du 25 mai 1989 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034534791", "@num": "D231-6", "#text": "Code des juridictions financières - art. D231-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358809", "@fin": "2003-03-07", "@num": "D231-21", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358810", "@fin": "2013-04-01", "@num": "D231-21", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027274269", "@fin": "2017-05-01", "@num": "D231-21", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les recettes ordinaires comprennent les recettes figurant à la section de fonctionnement du compte administratif principal augmentées, le cas échéant, des recettes du ou des comptes annexes des services non dotés de la personnalité morale.
\n
" } }, "LEGIARTI000006358812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358812", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358812.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D022XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359492", "@num": "5", "#text": "Décret n°89-342 du 25 mai 1989 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034534798", "@num": "D231-7", "#text": "Code des juridictions financières - art. D231-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358811", "@fin": "2003-03-07", "@num": "D231-22", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358812", "@fin": "2012-11-11", "@num": "D231-22", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618094", "@fin": "2013-04-01", "@num": "D231-22", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027274265", "@fin": "2017-05-01", "@num": "D231-22", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'apurement administratif est exercé sur les comptes des établissements publics rattachés aux communes et aux établissements publics de coopération intercommunale dont les comptes sont arrêtés par les trésoriers-payeurs généraux et les receveurs des finances.
\n
" } }, "LEGIARTI000006358814": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358814", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358814.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D023XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359493", "@num": "6", "#text": "Décret n°89-342 du 25 mai 1989 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535190", "@num": "D231-9", "#text": "Code des juridictions financières - art. D231-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358813", "@fin": "2003-03-07", "@num": "D231-23", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358814", "@fin": "2012-11-11", "@num": "D231-23", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618098", "@fin": "2014-05-22", "@num": "D231-23", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965271", "@fin": "2017-05-01", "@num": "D231-23", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les trésoriers-payeurs généraux et les receveurs des finances peuvent enjoindre aux comptables dont ils apurent les comptes, dans un délai qu'ils fixent et qui ne peut être inférieur à un mois, de rapporter toutes explications, justifications ou pièces justificatives à leur décharge.
\n
" } }, "LEGIARTI000006358815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-24", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-03-07", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358815", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358815.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D024XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359494", "@num": "7", "#text": "Décret n°89-342 du 25 mai 1989 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000006358817", "@num": "D231-25", "#text": "Code des juridictions financières - art. D231-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164202", "@fin": "2003-06-08", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148716", "@fin": "2003-06-08", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134874", "@fin": "2004-09-01", "#text": "TITRE III : COMPÉTENCES ET ATTRIBUTIONS", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018686331", "@fin": "2004-09-08", "#text": "DEUXIEME PARTIE : Les chambres régionales des comptes.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115554", "@fin": "2004-09-08", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358815", "@fin": "2003-03-07", "@num": "D231-24", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque, sur un compte en apurement, le comptable a satisfait à l'ensemble de ses obligations, hors la reprise au bilan d'entrée des soldes arrêtés à la clôture de l'exercice examiné qui ne pourra être constatée que lors de l'exercice suivant, et qu'aucune observation pouvant entraîner sa mise en débet n'a été retenue à sa charge, le trésorier-payeur général ou le receveur particulier des finances fixe les soldes du compte par un arrêté de décharge provisoire.
\n
" } }, "LEGIARTI000006358818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-25", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358818", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358818.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D025XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359495", "@num": "8", "#text": "Décret n°89-342 du 25 mai 1989 - art. 8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535248", "@num": "D231-10", "#text": "Code des juridictions financières - art. D231-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358817", "@fin": "2003-03-07", "@num": "D231-25", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358818", "@fin": "2008-12-27", "@num": "D231-25", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043269", "@fin": "2012-11-11", "@num": "D231-25", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618101", "@fin": "2013-04-01", "@num": "D231-25", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027274286", "@fin": "2017-05-01", "@num": "D231-25", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le trésorier-payeur général ou le receveur des finances transmet à la chambre régionale des comptes un arrêté de charge provisoire fixant les soldes du compte et énonçant sous forme d'attendus les observations pouvant entraîner la mise en jeu de la responsabilité du comptable.
\n
Cet arrêté est accompagné du ou des comptes de gestion apurés et des réponses apportées par le comptable aux observations et injonctions du trésorier-payeur général ou du receveur des finances.
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La chambre régionale des comptes peut, au terme de la procédure contradictoire, mettre le comptable en débet par jugement définitif.
" } }, "LEGIARTI000006358820": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-26", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358820", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358820.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D026XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359497", "@num": "9", "#text": "Décret n°89-342 du 25 mai 1989 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535258", "@num": "D231-11", "#text": "Code des juridictions financières - art. D231-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358819", "@fin": "2003-03-07", "@num": "D231-26", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358820", "@fin": "2008-12-27", "@num": "D231-26", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043272", "@fin": "2012-11-11", "@num": "D231-26", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618107", "@fin": "2017-05-01", "@num": "D231-26", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le trésorier-payeur général ou le receveur des finances, si le comptable a satisfait à l'ensemble de ses obligations et qu'aucune observation pouvant entraîner sa mise en débet n'a été retenue à sa charge ou lorsque le jugement rendu par la chambre régionale des comptes n'a pas prononcé de débet ou que le débet a été apuré, prend un arrêté de décharge définitive, s'il a constaté la reprise au bilan d'entrée de l'exercice suivant des soldes arrêtés à la clôture de l'exercice examiné.
\n
" } }, "LEGIARTI000006358822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-27", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358822", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D027XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359498", "@num": "10", "#text": "Décret n°89-342 du 25 mai 1989 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358821", "@fin": "2003-03-07", "@num": "D231-27", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358822", "@fin": "2012-11-11", "@num": "D231-27", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026618104", "@fin": "2017-05-01", "@num": "D231-27", "@etat": "ABROGE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le trésorier-payeur général ou le receveur des finances accorde décharge définitive à un comptable sorti de fonctions, il le déclare quitte.
\n
" } }, "LEGIARTI000006358824": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-28", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358824", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358824.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D028XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359499", "@num": "11", "#text": "Décret n°89-342 du 25 mai 1989 - art. 11 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535411", "@num": "D231-14", "#text": "Code des juridictions financières - art. D231-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020043276", "@num": "D231-30", "#text": "Code des juridictions financières - art. D231-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358823", "@fin": "2003-03-07", "@num": "D231-28", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358824", "@fin": "2008-12-27", "@num": "D231-28", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043274", "@fin": "2012-11-11", "@num": "D231-28", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618112", "@fin": "2017-05-01", "@num": "D231-28", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la chambre régionale des comptes décide par jugement motivé d'exercer son droit d'évocation, celui-ci peut porter non seulement sur les comptes non encore apurés par les trésoriers-payeurs généraux ou receveurs des finances, mais également sur ceux apurés depuis moins de six mois. Ce délai s'apprécie à compter de la notification aux comptables des décisions d'apurement qui sont adressées simultanément à la chambre régionale des comptes.
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" } }, "LEGIARTI000006358826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-29", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358826", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358826.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D029XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359500", "@num": "12", "#text": "Décret n°89-342 du 25 mai 1989 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535465", "@num": "D231-15", "#text": "Code des juridictions financières - art. D231-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358827", "@num": "D231-30", "#text": "Code des juridictions financières - art. D231-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358825", "@fin": "2003-03-07", "@num": "D231-29", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358826", "@fin": "2012-11-11", "@num": "D231-29", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618109", "@fin": "2017-05-01", "@num": "D231-29", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les trésoriers-payeurs généraux communiquent au ministère public près la chambre régionale des comptes les opérations présumées constitutives de gestion de fait concernant les communes, les établissements publics de coopération intercommunale et les établissements publics dont les comptes font l'objet d'un apurement administratif.
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" } }, "LEGIARTI000006358828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358828", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D030XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359501", "@num": "13", "#text": "Décret n°89-342 du 25 mai 1989 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000006358823", "@num": "D231-28", "#text": "Code des juridictions financières - art. D231-28 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034609881", "@num": "D242-30", "#text": "Code des juridictions financières - art. D242-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026618138", "@num": "D244-3", "#text": "Code des juridictions financières - art. D244-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358884", "@num": "R262-52", "#text": "Code des juridictions financières - art. R262-52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390104", "@num": "L2132-5", "#text": "Code général des collectivités territoriales - art. L2132-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358827", "@fin": "2003-03-07", "@num": "D231-30", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358828", "@fin": "2008-12-27", "@num": "D231-30", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020043276", "@fin": "2012-11-11", "@num": "D231-30", "@etat": "MODIFIE", "@debut": "2008-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026618179", "@fin": "2013-04-01", "@num": "D231-30", "@etat": "MODIFIE", "@debut": "2012-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027274289", "@fin": "2014-05-22", "@num": "D231-30", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000028965275", "@fin": "2017-05-01", "@num": "D231-30", "@etat": "TRANSFERE", "@debut": "2014-05-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables, les représentants légaux des communes, des établissements publics de coopération intercommunale et des établissements publics dont les comptes sont soumis à l'apurement administratif ou à leur défaut, les contribuables dûment autorisés dans les conditions prévues à l'article L. 2132-5 du code général des collectivités territoriales, ainsi que les représentants de l'Etat dans le département ou la région, peuvent demander à la chambre régionale des comptes la réformation des arrêtés de décharge pris par les trésoriers-payeurs généraux et les receveurs des finances dans un délai de six mois à dater de leur notification aux comptables.
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Lorsque le recours est présenté par un contribuable, la durée de l'instance devant le tribunal administratif pour obtenir l'autorisation de plaider n'est pas comprise dans ce délai.
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Après expiration du délai de six mois prévu à l'alinéa précédent, les comptables, les représentants légaux des communes, des établissements publics de coopération intercommunale et des établissements publics dont les comptes sont soumis à l'apurement administratif, les représentants de l'Etat dans le département ou la région et le commissaire du Gouvernement près la chambre régionale des comptes peuvent encore demander à la chambre régionale des comptes de réformer les arrêtés des trésoriers-payeurs généraux et receveurs des finances pour cause d'erreur, omission, faux ou double emploi. Le commissaire du Gouvernement près la chambre régionale des comptes peut également demander hors délai la réformation des arrêtés pris sur les comptes du comptable patent lorsqu'une gestion de fait a été déférée à la chambre régionale des comptes conformément aux dispositions de l'article D. 231-28.
" } }, "LEGIARTI000006358830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D231-31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-11-11", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358830", "URL": "article/LEGI/ARTI/00/00/06/35/88/LEGIARTI000006358830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X231D031XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359502", "@num": "14", "#text": "Décret n°89-342 du 25 mai 1989 - art. 14 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217598", "@num": "2", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 2 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000034535218", "@num": "D231-8", "#text": "Code des juridictions financières - art. D231-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357237", "@num": "L211-2", "#text": "Code des juridictions financières - art. L211-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180794", "@fin": "2023-01-01", "#text": "Section 2 : Contrôle de l'apurement administratif des comptes", "@debut": "2003-03-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164185", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148707", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134870", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : Les chambres régionales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115553", "@fin": "2999-01-01", "#text": "LIVRE II : Les chambres régionales et territoriales des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358829", "@fin": "2003-03-07", "@num": "D231-31", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358830", "@fin": "2012-11-11", "@num": "D231-31", "@etat": "MODIFIE", "@debut": "2003-03-07", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026618114", "@fin": "2017-05-01", "@num": "D231-31", "@etat": "TRANSFERE", "@debut": "2012-11-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes de gestion faisant l'objet de l'apurement administratif prévu par l'article L. 211-2 sont produits aux trésoriers-payeurs généraux ou aux receveurs des finances, au plus tard le 31 décembre qui suit la clôture de l'exercice auquel ils se rapportent.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006358828", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358824", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358803", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358806", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358815", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006358818", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358820", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358808", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358810", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358812", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358814", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358822", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358826", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006358830", "cible": false, "cidtexte": "JORFTEXT000000235393", "id": "LEGIARTI000006217598", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006217598", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2003-186 du 5 mars 2003 modifiant le code des juridictions financières (partie Réglementaire))