{ "article": { "LEGIARTI000006358017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "1995-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006358017", "URL": "article/LEGI/ARTI/00/00/06/35/80/LEGIARTI000006358017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X313L14AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030966198", "@num": "60", "#text": "Loi n° 63-156 du 23 février 1963 - art. 60 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000736685", "#text": "Loi 95-851 1995-07-24", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "JORFTEXT000000736685", "#text": "Loi 95-851 1995-07-24 jorf 26 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000006359068", "@num": "1", "#text": "Loi n°95-851 du 24 juillet 1995 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000045398811", "@num": "6", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148679", "@fin": "2023-01-01", "#text": "CHAPITRE III : Infractions et sanctions", "@debut": "1995-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134857", "@fin": "2023-01-01", "#text": "TITRE Ier : La Cour de discipline budgétaire et financière", "@debut": "1995-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115542", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "1995-07-26" }, { "@id": "LEGISCTA000045404351", "@fin": "2999-01-01", "#text": "LIVRE III : La cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@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": "LEGIARTI000006358017", "@fin": "2023-01-01", "@num": "L313-14", "@etat": "ABROGE", "@debut": "1995-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les amendes prononcées en vertu du présent titre présentent les mêmes caractères que les amendes prononcées par la Cour des comptes en cas de gestion occulte au sens du paragraphe 11 de l'article 60 de la loi de finances pour 1963 (n° 63-156 du 23 février 1963). Leur recouvrement est poursuivi dans les mêmes formes et assorti des mêmes garanties.
\n
" } }, "LEGIARTI000006359068": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006359068", "URL": "article/LEGI/ARTI/00/00/06/35/90/LEGIARTI000006359068.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFEAXXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000736685", "#text": "Loi 95-851 1995-07-24 jorf 26 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000006306973", "@num": "1649 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357979", "@num": "L311-1", "#text": "Code des juridictions financières - art. L311-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357981", "@num": "L311-2", "#text": "Code des juridictions financières - art. L311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357983", "@num": "L311-3", "#text": "Code des juridictions financières - art. L311-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357985", "@num": "L311-4", "#text": "Code des juridictions financières - art. L311-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357987", "@num": "L311-5", "#text": "Code des juridictions financières - art. L311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357988", "@num": "L311-6", "#text": "Code des juridictions financières - art. L311-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357989", "@num": "L311-7", "#text": "Code des juridictions financières - art. L311-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357990", "@num": "L311-8", "#text": "Code des juridictions financières - art. L311-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357998", "@num": "L313-1", "#text": "Code des juridictions financières - art. L313-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358012", "@num": "L313-10", "#text": "Code des juridictions financières - art. L313-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358013", "@num": "L313-11", "#text": "Code des juridictions financières - art. L313-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358014", "@num": "L313-12", "#text": "Code des juridictions financières - art. L313-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358016", "@num": "L313-13", "#text": "Code des juridictions financières - art. L313-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358017", "@num": "L313-14", "#text": "Code des juridictions financières - art. L313-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357999", "@num": "L313-2", "#text": "Code des juridictions financières - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358000", "@num": "L313-3", "#text": "Code des juridictions financières - art. L313-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358001", "@num": "L313-4", "#text": "Code des juridictions financières - art. L313-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358002", "@num": "L313-5", "#text": "Code des juridictions financières - art. L313-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358004", "@num": "L313-6", "#text": "Code des juridictions financières - art. L313-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358006", "@num": "L313-7", "#text": "Code des juridictions financières - art. L313-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358009", "@num": "L313-8", "#text": "Code des juridictions financières - art. L313-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358010", "@num": "L313-9", "#text": "Code des juridictions financières - art. L313-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358019", "@num": "L314-1", "#text": "Code des juridictions financières - art. L314-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358031", "@num": "L314-10", "#text": "Code des juridictions financières - art. L314-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358032", "@num": "L314-11", "#text": "Code des juridictions financières - art. L314-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358034", "@num": "L314-12", "#text": "Code des juridictions financières - art. L314-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358035", "@num": "L314-13", "#text": "Code des juridictions financières - art. L314-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358036", "@num": "L314-14", "#text": "Code des juridictions financières - art. L314-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358037", "@num": "L314-15", "#text": "Code des juridictions financières - art. L314-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358038", "@num": "L314-16", "#text": "Code des juridictions financières - art. L314-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358039", "@num": "L314-17", "#text": "Code des juridictions financières - art. L314-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358041", "@num": "L314-18", "#text": "Code des juridictions financières - art. L314-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358042", "@num": "L314-19", "#text": "Code des juridictions financières - art. L314-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358020", "@num": "L314-2", "#text": "Code des juridictions financières - art. L314-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358043", "@num": "L314-20", "#text": "Code des juridictions financières - art. L314-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358022", "@num": "L314-3", "#text": "Code des juridictions financières - art. L314-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358023", "@num": "L314-4", "#text": "Code des juridictions financières - art. L314-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358024", "@num": "L314-5", "#text": "Code des juridictions financières - art. L314-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358026", "@num": "L314-6", "#text": "Code des juridictions financières - art. L314-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358027", "@num": "L314-7", "#text": "Code des juridictions financières - art. L314-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358029", "@num": "L314-8", "#text": "Code des juridictions financières - art. L314-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358030", "@num": "L314-9", "#text": "Code des juridictions financières - art. L314-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358044", "@num": "L315-1", "#text": "Code des juridictions financières - art. L315-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358046", "@num": "L315-2", "#text": "Code des juridictions financières - art. L315-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358047", "@num": "L315-3", "#text": "Code des juridictions financières - art. L315-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358048", "@num": "L316-1", "#text": "Code des juridictions financières - art. L316-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000736685", "@nor": "ECOX9400042L", "@num": "95-851", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 95-851 du 24 juillet 1995 relative à la partie Législative du livre III du code des juridictions financières (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000736685", "@c_titre_court": "Loi n° 95-851 du 24 juillet 1995" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-851 du 24 juillet 1995 relative à la partie législative du livre III du code des juridictions finançières (1)", "@debut": "1995-07-26", "@id_txt": "LEGITEXT000005619092", "@c_titre_court": "Loi n° 95-851 du 24 juillet 1995" } ], "@date_publi": "1995-07-26", "@date_signature": "1995-07-24", "@num_parution_jo": "0172" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006359068", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1995-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions annexées à la présente loi constituent la partie Législative du livre III du code des juridictions financières.
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I. ― Outre la responsabilité attachée à leur qualité d'agent public, les comptables publics sont personnellement et pécuniairement responsables du recouvrement des recettes, du paiement des dépenses, de la garde et de la conservation des fonds et valeurs appartenant ou confiés aux différentes personnes morales de droit public dotées d'un comptable public, désignées ci-après par le terme d'organismes publics, du maniement des fonds et des mouvements de comptes de disponibilités, de la conservation des pièces justificatives des opérations et documents de comptabilité ainsi que de la tenue de la comptabilité du poste comptable qu'ils dirigent.

Les comptables publics sont personnellement et pécuniairement responsables des contrôles qu'ils sont tenus d'assurer en matière de recettes, de dépenses et de patrimoine dans les conditions prévues par le règlement général sur la comptabilité publique.

La responsabilité personnelle et pécuniaire prévue ci-dessus se trouve engagée dès lors qu'un déficit ou un manquant en monnaie ou en valeurs a été constaté, qu'une recette n'a pas été recouvrée, qu'une dépense a été irrégulièrement payée ou que, par le fait du comptable public, l'organisme public a dû procéder à l'indemnisation d'un autre organisme public ou d'un tiers ou a dû rétribuer un commis d'office pour produire les comptes.

Les conditions et modalités de nomination des agents commis d'office pour la reddition des comptes en lieu et place des comptables publics ainsi que de leur rétribution sont fixées par l'un des décrets prévus au XII.

Hors le cas de mauvaise foi, les comptables publics ne sont pas personnellement et pécuniairement responsables des erreurs commises dans l'assiette et la liquidation des droits qu'ils recouvrent.

Les comptables publics ne sont pas personnellement et pécuniairement responsables des opérations qu'ils ont effectuées sur réquisition régulière des ordonnateurs.

II - Avant d'être installés dans leur poste, les comptables publics sont tenus de constituer des garanties.

III - La responsabilité pécuniaire des comptables publics s'étend à toutes les opérations du poste comptable qu'ils dirigent depuis la date de leur installation jusqu'à la date de cessation des fonctions.

Cette responsabilité s'étend aux opérations des comptables publics placés sous leur autorité et à celles des régisseurs et dans la limite des contrôles qu'ils sont tenus d'exercer, aux opérations des comptables publics et des correspondants centralisées dans leur comptabilité ainsi qu'aux actes des comptables de fait, s'ils ont eu connaissance de ces actes et ne les ont pas signalés à leurs supérieurs hiérarchiques.

Elle ne peut être mise en jeu à raison de la gestion de leurs prédécesseurs que pour les opérations prises en charge sans réserve lors de la remise de service ou qui n'auraient pas été contestées par le comptable entrant, dans un délai fixé par l'un des décrets prévus au paragraphe XII ci-après.

Les sommes allouées en remise gracieuse aux régisseurs ou cel les dont ceux-ci ont été déclarés responsables mais qui ne pourraient pas être recouvrées ne peuvent être mises à la charge du comptable assignataire par le juge des comptes ou le ministre, sauf si le débet est lié à une faute ou une négligence caractérisée commise par le comptable public à l'occasion de son contrôle sur pièces ou sur place.

IV - Le premier acte de la mise en jeu de la responsabilité ne peut plus intervenir au-delà du 31 décembre de la cinquième année suivant celle au cours de laquelle le comptable a produit ses comptes au juge des comptes ou, lorsqu'il n'est pas tenu à cette obligation, celle au cours de laquelle il a produit les justifications de ses opérations.

Dès lors qu'aucune charge n'a été notifiée dans ce délai à son encontre, le comptable est déchargé de sa gestion au titre de l'exercice concerné. Dans le cas où le comptable est sorti de fonction au cours de cet exercice et si aucune charge n'existe ou ne subsiste à son encontre pour l'ensemble de sa gestion, il est quitte de cette gestion.

V. - Lorsque le ministre dont relève le comptable public, le ministre chargé du budget ou le juge des comptes constate l'existence de circonstances constitutives de la force majeure, il ne met pas en jeu la responsabilité personnelle et pécuniaire du comptable public.

Pour les ministres concernés, les modalités de constatation de la force majeure sont fixées par l'un des décrets prévus au XII.

Les déficits résultant de circonstances de force majeure sont supportés par le budget de l'organisme intéressé. Toutefois, ils font l'objet d'une prise en charge par le budget de l'Etat dans les cas et conditions fixés par l'un des décrets prévus au XII. L'Etat est subrogé dans tous les droits des organismes publics à concurrence des sommes qu'il a prises en charge.

VI. ― La responsabilité personnelle et pécuniaire prévue au I est mise en jeu par le ministre dont relève le comptable, le ministre chargé du budget ou le juge des comptes dans les conditions qui suivent. Les ministres concernés peuvent déléguer cette compétence.

Lorsque le manquement du comptable aux obligations mentionnées au I n'a pas causé de préjudice financier à l'organisme public concerné, le juge des comptes peut l'obliger à s'acquitter d'une somme arrêtée, pour chaque exercice, en tenant compte des circonstances de l'espèce. Le montant maximal de cette somme est fixé par décret en Conseil d'Etat en fonction du niveau des garanties mentionnées au II.

Lorsque le manquement du comptable aux obligations mentionnées au I a causé un préjudice financier à l'organisme public concerné ou que, par le fait du comptable public, l'organisme public a dû procéder à l'indemnisation d'un autre organisme public ou d'un tiers ou a dû rétribuer un commis d'office pour produire les comptes, le comptable a l'obligation de verser immédiatement de ses deniers personnels la somme correspondante.

Toutefois, le comptable public peut obtenir le sursis de versement de la somme fixée au troisième alinéa du présent VI.

Lorsque le ministère public près le juge des comptes requiert l'instruction d'une charge à l'égard du comptable public, ce dernier a la faculté de verser immédiatement de ses deniers personnels une somme égale soit au montant de la perte de recette subie, de la dépense irrégulièrement payée, de l'indemnité versée de son fait à un autre organisme public ou à un tiers, de la rétribution d'un commis d'office par l'organisme public intéressé, soit, dans le cas où il en tient la comptabilité matière, à la valeur du bien manquant.

VII - Le comptable public dont la responsabilité pécuniaire est mise en jeu par le ministre dont il relève ou le ministre chargé du budget et qui n'a pas versé la somme prévue au VI peut être constitué en débet par l'émission à son encontre d'un titre ayant force exécutoire.

Le comptable public qui a couvert sur ses deniers personnels le montant d'un déficit est en droit de poursuivre à titre personnel le recouvrement de la somme correspondante.

VIII - Les débets portent intérêt au taux légal à compter du premier acte de la mise en jeu de la responsabilité personnelle et pécuniaire des comptables publics.

IX - Les comptables publics dont la responsabilité personnelle et pécuniaire a été mise en jeu dans les cas mentionnés au deuxième alinéa du VI ne peuvent obtenir du ministre chargé du budget la remise gracieuse des sommes mises à leur charge.

Les comptables publics dont la responsabilité personnelle et pécuniaire a été mise en jeu dans les cas mentionnés au troisième alinéa du même VI peuvent obtenir du ministre chargé du budget la remise gracieuse des sommes mises à leur charge. Hormis le cas de décès du comptable ou de respect par celui-ci, sous l'appréciation du juge des comptes, des règles de contrôle sélectif des dépenses, aucune remise gracieuse totale ne peut être accordée au comptable public dont la responsabilité personnelle et pécuniaire a été mise en jeu par le juge des comptes, le ministre chargé du budget étant dans l'obligation de laisser à la charge du comptable une somme au moins égale au double de la somme mentionnée au deuxième alinéa dudit VI.

En cas de remise gracieuse, les débets des comptables publics sont supportés par le budget de l'organisme intéressé. Toutefois, ils font l'objet d'une prise en charge par le budget de l'Etat dans les cas et conditions fixés par l'un des décrets prévus au XII. L'Etat est subrogé dans tous les droits des organismes publics à concurrence des sommes qu'il a prises en charge.

X - Les régisseurs, chargés pour le compte des comptables publics d'opérations d'encaissement et de paiement, sont soumis aux règles, obligations et responsabilité des comptables publics dans les conditions et limites fixées par l'un des décrets prévus au paragraphe XII ci-après.

Il en est de même des agents chargés de tenir les comptabilités spéciales de matières, valeurs et titres.

XI - Toute personne qui, sans avoir la qualité de comptable public ou sans agir sous contrôle et pour le compte d'un comptable public, s'ingère dans le recouvrement de recettes affectées ou destinées à un organisme public doté d'un poste comptable ou dépendant d'un tel poste doit, nonobstant les poursuites qui pourraient être engagées devant les juridictions répressives, rendre compte au juge financier de l'emploi des fonds ou valeurs qu'elle a irrégulièrement détenus ou maniés.

Il en est de même pour toute personne qui reçoit ou manie directement ou indirectement des fonds ou valeurs extraits irrégulièrement de la caisse d'un organisme public et pour toute personne qui, sans avoir la qualité de comptable public, procède à des opérations portant sur des fonds ou valeurs n'appartenant pas aux organismes publics, mais que les comptables publics sont exclusivement chargés d'exécuter en vertu de la réglementation en vigueur.

Les gestions de fait sont soumises aux mêmes juridictions et entraînent les mêmes obligations et responsabilités que les gestions régulières. Néanmoins, le juge des comptes peut, hors le cas de mauvaise foi ou d'infidélité du comptable de fait, suppléer par des considérations d'équité à l'insuffisance des justifications produites.

Les comptables de fait pourront, dans le cas où ils n'ont pas fait l'objet pour les mêmes opérations des poursuites au titre du délit prévu et réprimé par l'article 433-12 du Code pénal, être condamnés aux amendes prévues par la loi.

XII - Les modalités d'application du présent article sont fixées soit par le décret portant règlement général sur la comptabilité publique, soit par décrets contresignés par le ministre des finances.

XIII.-Le présent article est applicable, dans sa version en vigueur au 1er juillet 2012, aux comptables publics et assimilés et aux régisseurs en Nouvelle-Calédonie, dans les Terres australes et antarctiques françaises, dans les îles Wallis et Futuna et, en Polynésie française, aux comptables publics et assimilés et aux régisseurs des services et des établissements publics de l'Etat ainsi que des communes, de leurs groupements et de leurs établissements publics.

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L313-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357999", "@num": "L313-2", "#text": "Code des juridictions financières - art. L313-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358000", "@num": "L313-3", "#text": "Code des juridictions financières - art. L313-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358001", "@num": "L313-4", "#text": "Code des juridictions financières - art. 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L313-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358007", "@num": "L313-7-1", "#text": "Code des juridictions financières - art. L313-7-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358009", "@num": "L313-8", "#text": "Code des juridictions financières - art. L313-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358010", "@num": "L313-9", "#text": "Code des juridictions financières - art. L313-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264943", "@num": "L314-1", "#text": "Code des juridictions financières - art. L314-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236126", "@num": "L314-1-1", "#text": "Code des juridictions financières - art. L314-1-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264996", "@num": "L314-10", "#text": "Code des juridictions financières - art. L314-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358032", "@num": "L314-11", "#text": "Code des juridictions financières - art. L314-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264990", "@num": "L314-12", "#text": "Code des juridictions financières - art. L314-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264987", "@num": "L314-13", "#text": "Code des juridictions financières - art. L314-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265014", "@num": "L314-14", "#text": "Code des juridictions financières - art. L314-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264984", "@num": "L314-15", "#text": "Code des juridictions financières - art. L314-15 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967177", "@num": "L314-19", "#text": "Code des juridictions financières - art. L314-19 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033264936", "@num": "L314-2", "#text": "Code des juridictions financières - art. L314-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033273170", "@num": "L314-3", "#text": "Code des juridictions financières - art. L314-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236184", "@num": "L314-4", "#text": "Code des juridictions financières - art. 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L315-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358047", "@num": "L315-3", "#text": "Code des juridictions financières - art. L315-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358048", "@num": "L316-1", "#text": "Code des juridictions financières - art. L316-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045398786", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions relatives à la Cour d'appel financière et de réorganisation du code des juridictions financières", "@debut": "2022-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045398792", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DES JURIDICTIONS FINANCIÈRES", "@debut": "2022-03-25" } ] }, "@cid": "JORFTEXT000045398055", "@nor": "PRMX2201889R", "@num": "2022-408", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045398055", "@c_titre_court": "Ordonnance n°2022-408 du 23 mars 2022" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics", "@debut": "2022-03-25", "@id_txt": "LEGITEXT000045398782", "@c_titre_court": "Ordonnance n°2022-408 du 23 mars 2022" } ], "@ministere": "Premier ministre", "@date_publi": "2022-03-24", "@date_signature": "2022-03-23", "@num_parution_jo": "0070" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045398811", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045398072", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des juridictions financières
Sct. CHAPITRE Ier : Compétence, Art. L311-1, Sct. CHAPITRE II : Composition et organisation, Art. L311-4, Art. L311-2, Art. L311-3, Sct. CHAPITRE III : Procédure, Art. L311-5, Art. L311-6, Sct. CHAPITRE IV : Dispositions finales, Art. L311-7
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Sct. TITRE Ier : La Cour de discipline budgétaire et financière, Sct. CHAPITRE V : Voies de recours, Art. L315-1, Art. L315-2, Art. L315-3, Sct. CHAPITRE VI : Rapport public, Art. L316-1, Sct. TITRE II : Comité central d'enquête sur le coût et le rendement des services publics, Sct. TITRE III : Le Conseil des prélèvements obligatoires, Sct. CHAPITRE UNIQUE\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Art. L312-1, Art. L312-2, Art. L313-1, Art. L313-2, Art. L313-3, Art. L313-4, Art. L313-5, Art. L313-6, Art. L313-7, Art. L313-7-1, Art. L313-8, Art. L313-9, Art. L313-10, Art. L313-11, Art. L313-12, Art. L313-13, Art. L313-14, Art. L313-15, Art. L314-1, Art. L314-1-1, Art. L314-2, Art. L314-3, Art. L314-4, Art. L314-5, Art. L314-6, Art. L314-8, Art. L314-9, Art. L314-10, Art. L314-11, Art. L314-12, Art. L314-13, Art. L314-14, Art. L314-15, Art. L314-19, Sct. CHAPITRE V : Voies de recours, Art. L315-1, Art. L315-2, Art. L315-3, Sct. CHAPITRE VI : Rapport public, Art. L316-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. LIVRE III : La cour d'appel financière, Sct. CHAPITRE Ier : Compétence, Art. L311-1, Sct. CHAPITRE II : Composition et organisation, Art. L311-2, Art. L311-3, Art. L311-4, Sct. CHAPITRE III : Procédure, Art. L311-5, Art. L311-6, Sct. CHAPITRE IV : Dispositions finales, Art. L311-7
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000045398811", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358017", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000030966198", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358017", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006359068", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358017", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000736685": { "SM": { "CONTENU": "Article 1: l'annexe de la présente loi constitue la partie législative du livre III du code des ‎juridictions financières. Article 2: remplacement des références contenues dans les dispositions ‎abrogées par la présente loi par les références du code précité. Article 3: abrogation de la loi n° ‎‎48-1484 du 25-09-1948 (Cour de discipline budgétaire); de l'article 62 de la loi n° 50-928 du ‎‎08-08-1950; du III de l'article 1 de la loi n° 80-539 du 16-07-1980; de l'article 78 de la loi n° ‎‎93-122 du 29-01-1993. Annexe: livre III : les institutions associées à la cour des comptes. Titre ‎I : la Cour de discipline budgétaire et financière. Chapitre I : organisation : articles L311-2, ‎L311-3, L311-4, L311-5, L311-6, L311-7, L311-8. Chapitre II: personnes justiciables de la ‎cour: Article L312-1, L312-2. Chapitre III : infractions et sanctions: Article L313-1, L313-2, ‎L313-3, L313-4, L313-5, L313-6, L313-7, L313-8, L313-9, L313-10, L313-11, L313-12, ‎L313-13, L313-14. Chapitre IV : procédure devant la Cour: Article L314-1, L314-2, L314-3, ‎L314-4, L314-5, L314-6, L314-7, L314-8, L314-9, L314-10, L314-11, L314-12, L314-13, ‎L314-15, L314-16, L314-17, L314-18, L314-19, L314-20. Chapitre V: voies de recours: ‎Article L315-1, L315-2, L315-3. Chapitre VI : rapport public: Article L316-1.Titre II : comité ‎central d'enquête sur le coût et le rendement des services publics : pas de dispositions ‎législatives. Titre III : conseil des impôts: pas de dispositions législatives.‎" }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 95-851.
Sénat:
Projet de loi no 605 (1993-1994);
Rapport de M. Emmanuel Hamel, au nom de la commission des finances, no 620 (1993-1994);
Adoption le 5 octobre 1994.
Assemblée nationale:
Projet de loi, modifié par le Sénat, no 1569 rectifié;
Rapport de M. Arnaud Cazin d'Honincthun, au nom de la commission des lois,
no 1651;
Discussion et adoption le 17 novembre 1994.
Sénat:
Projet de loi, modifié par l'Assemblée nationale, no 77 (1994-1995);
Rapport de M. Emmanuel Hamel, au nom de la commission des finances, no 352 (1994-1995);
Discussion et adoption le 13 juillet 1995.
\n
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L314-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358036", "@num": "L314-14", "#text": "Code des juridictions financières - art. L314-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358036", "@num": "L314-14", "#text": "Code des juridictions financières - art. L314-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358037", "@num": "L314-15", "#text": "Code des juridictions financières - art. L314-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358037", "@num": "L314-15", "#text": "Code des juridictions financières - art. L314-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358038", "@num": "L314-16", "#text": "Code des juridictions financières - art. L314-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358038", "@num": "L314-16", "#text": "Code des juridictions financières - art. L314-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358039", "@num": "L314-17", "#text": "Code des juridictions financières - art. L314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358039", "@num": "L314-17", "#text": "Code des juridictions financières - art. L314-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358040", "@num": "L314-18", "#text": "Code des juridictions financières - art. L314-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358040", "@num": "L314-18", "#text": "Code des juridictions financières - art. L314-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358041", "@num": "L314-18", "#text": "Code des juridictions financières - art. L314-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358042", "@num": "L314-19", "#text": "Code des juridictions financières - art. L314-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358042", "@num": "L314-19", "#text": "Code des juridictions financières - art. L314-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967177", "@num": "L314-19", "#text": "Code des juridictions financières - art. L314-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358020", "@num": "L314-2", "#text": "Code des juridictions financières - art. L314-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358020", "@num": "L314-2", "#text": "Code des juridictions financières - art. L314-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358043", "@num": "L314-20", "#text": "Code des juridictions financières - art. L314-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358043", "@num": "L314-20", "#text": "Code des juridictions financières - art. L314-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358022", "@num": "L314-3", "#text": "Code des juridictions financières - art. L314-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358022", "@num": "L314-3", "#text": "Code des juridictions financières - art. L314-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358023", "@num": "L314-4", "#text": "Code des juridictions financières - art. L314-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358023", "@num": "L314-4", "#text": "Code des juridictions financières - art. L314-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358024", "@num": "L314-5", "#text": "Code des juridictions financières - art. L314-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358024", "@num": "L314-5", "#text": "Code des juridictions financières - art. L314-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358025", "@num": "L314-6", "#text": "Code des juridictions financières - art. L314-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358025", "@num": "L314-6", "#text": "Code des juridictions financières - art. L314-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358026", "@num": "L314-6", "#text": "Code des juridictions financières - art. L314-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358027", "@num": "L314-7", "#text": "Code des juridictions financières - art. L314-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358027", "@num": "L314-7", "#text": "Code des juridictions financières - art. L314-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358028", "@num": "L314-8", "#text": "Code des juridictions financières - art. L314-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358028", "@num": "L314-8", "#text": "Code des juridictions financières - art. L314-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358029", "@num": "L314-8", "#text": "Code des juridictions financières - art. L314-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025820477", "@num": "L314-8", "#text": "Code des juridictions financières - art. L314-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358030", "@num": "L314-9", "#text": "Code des juridictions financières - art. L314-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358030", "@num": "L314-9", "#text": "Code des juridictions financières - art. L314-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358044", "@num": "L315-1", "#text": "Code des juridictions financières - art. L315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358044", "@num": "L315-1", "#text": "Code des juridictions financières - art. L315-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358046", "@num": "L315-2", "#text": "Code des juridictions financières - art. L315-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358046", "@num": "L315-2", "#text": "Code des juridictions financières - art. L315-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358047", "@num": "L315-3", "#text": "Code des juridictions financières - art. L315-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358047", "@num": "L315-3", "#text": "Code des juridictions financières - art. L315-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358048", "@num": "L316-1", "#text": "Code des juridictions financières - art. L316-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358048", "@num": "L316-1", "#text": "Code des juridictions financières - art. L316-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358049", "@num": "L351-1", "#text": "Code des juridictions financières - art. L351-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358058", "@num": "L351-10", "#text": "Code des juridictions financières - art. L351-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358059", "@num": "L351-11", "#text": "Code des juridictions financières - art. L351-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358060", "@num": "L351-12", "#text": "Code des juridictions financières - art. L351-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358061", "@num": "L351-13", "#text": "Code des juridictions financières - art. L351-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358050", "@num": "L351-2", "#text": "Code des juridictions financières - art. L351-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358051", "@num": "L351-3", "#text": "Code des juridictions financières - art. L351-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358052", "@num": "L351-4", "#text": "Code des juridictions financières - art. L351-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358053", "@num": "L351-5", "#text": "Code des juridictions financières - art. L351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358054", "@num": "L351-6", "#text": "Code des juridictions financières - art. L351-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358055", "@num": "L351-7", "#text": "Code des juridictions financières - art. L351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358057", "@num": "L351-9", "#text": "Code des juridictions financières - art. L351-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 95-851 du 24 juillet 1995", "MCS_TXT": { "MC": [ "ECONOMIE", "JURIDICTION FINANCIERE", "CODE DES JURIDICTIONS FINANCIERES", "COUR DES COMPTES", "INSTITUTION ASSOCIEE", "COUR DE DISCIPLINE BUDGETAIRE ET FINANCIERE", "CDBF", "JUSTICIABLE", "ORGANISATION", "INFRACTION", "SANCTION", "PROCEDURE", "RECOURS", "CCECRSP", "CONSEIL DES IMPOTS", "CODIFICATION" ] }, "TITREFULL": "LOI n° 95-851 du 24 juillet 1995 relative à la partie Législative du livre III du code des juridictions financières (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000736685", "NOR": "ECOX9400042L", "NUM": "95-851", "DATE_PUBLI": "1995-07-26", "DATE_TEXTE": "1995-07-24", "ORIGINE_PUBLI": "JORF n°0172 du 26 juillet 1995", "PAGE_DEB_PUBLI": 11095, "PAGE_FIN_PUBLI": 11098 } }, "META_COMMUN": { "ID": "JORFTEXT000000736685", "URL": "texte/version/JORF/TEXT/00/00/00/73/66/JORFTEXT000000736685.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX995851" } }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 24 juillet 1995.
\n

JACQUES CHIRAC

Par le Président de la République:

Le Premier ministre,
ALAIN JUPPE

Le garde des sceaux, ministre de la justice,

JACQUES TOUBON

Le ministre de l'économie et des finances,
ALAIN MADELIN
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000736685", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358017", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000736685", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358017", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006358017", "liens_entrants": true }

Article L313-14 AUTONOME ABROGE, en vigueur du 26/07/1995 au 01/01/2023 (Code des juridictions financières)