{ "article": { "LEGIARTI000006358056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L351-8", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2005-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006358056", "URL": "article/LEGI/ARTI/00/00/06/35/80/LEGIARTI000006358056.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X351L08AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000736685", "#text": "Loi n° 95-851 du 24 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000006399850", "@num": "Unique", "#text": "Loi n°2005-358 du 20 avril 2005 - art. Unique", "@sens": "cible", "@cidtexte": "JORFTEXT000000238244", "@nortexte": "BUDX0508092L", "@numtexte": "2005-358", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2005-04-20" }, { "@id": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033265068", "@num": "L331-10", "#text": "Code des juridictions financières - art. L331-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265060", "@num": "L331-11", "#text": "Code des juridictions financières - art. L331-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265049", "@num": "L331-12", "#text": "Code des juridictions financières - art. L331-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265041", "@num": "L331-13", "#text": "Code des juridictions financières - art. L331-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265082", "@num": "L331-8", "#text": "Code des juridictions financières - art. L331-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358058", "@num": "L351-10", "#text": "Code des juridictions financières - art. L351-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022510529", "@num": "L351-10-1", "#text": "Code des juridictions financières - art. L351-10-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358059", "@num": "L351-11", "#text": "Code des juridictions financières - art. L351-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358060", "@num": "L351-12", "#text": "Code des juridictions financières - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358056", "@fin": "2017-05-01", "@num": "L351-8", "@etat": "TRANSFERE", "@debut": "2005-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil des prélèvements obligatoires peut faire appel à toute compétence extérieure de son choix. En particulier, le conseil peut désigner des rapporteurs chargés de recueillir les informations nécessaires à l'exercice de ses missions.
\n
" } }, "LEGIARTI000006358058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L351-10", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2005-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006358058", "URL": "article/LEGI/ARTI/00/00/06/35/80/LEGIARTI000006358058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X351L10AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000736685", "#text": "Loi n° 95-851 du 24 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033265068", "@num": "L331-10", "#text": "Code des juridictions financières - art. L331-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265060", "@num": "L331-11", "#text": "Code des juridictions financières - art. L331-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022510529", "@num": "L351-10-1", "#text": "Code des juridictions financières - art. L351-10-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358058", "@fin": "2017-05-01", "@num": "L351-10", "@etat": "TRANSFERE", "@debut": "2005-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'exercice de leurs missions, les membres du Conseil des prélèvements obligatoires et les rapporteurs désignés en application de l'article L. 351-8 ont libre accès aux services, établissements, institutions et organismes entrant dans leur champ de compétences.

\n
\n

Ceux-ci sont tenus de leur prêter leur concours, de leur fournir toutes justifications et tous renseignements utiles à l'accomplissement de leurs missions.

\n
" } }, "LEGIARTI000006358059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L351-11", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2005-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006358059", "URL": "article/LEGI/ARTI/00/00/06/35/80/LEGIARTI000006358059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X351L11AXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033265049", "@num": "L331-12", "#text": "Code des juridictions financières - art. L331-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358053", "@num": "L351-5", "#text": "Code des juridictions financières - art. L351-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358055", "@num": "L351-7", "#text": "Code des juridictions financières - art. L351-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358059", "@fin": "2017-05-01", "@num": "L351-11", "@etat": "TRANSFERE", "@debut": "2005-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans l'exercice des missions qu'elles accomplissent pour le Conseil des prélèvements obligatoires, les personnes visées aux articles L. 351-5, L. 351-7 et L. 351-8 ne peuvent solliciter ou recevoir aucune instruction du Gouvernement ou de toute autre personne publique ou privée. Elles sont tenues au secret professionnel sous peine des sanctions prévues à l'article 226-13 du code pénal et sous réserve des dispositions de l'article 226-14 du même code.
\n
" } }, "LEGIARTI000006358060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L351-12", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2005-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006358060", "URL": "article/LEGI/ARTI/00/00/06/35/80/LEGIARTI000006358060.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X351L12AXXAA" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033265041", "@num": "L331-13", "#text": "Code des juridictions financières - art. L331-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358053", "@num": "L351-5", "#text": "Code des juridictions financières - art. L351-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006358060", "@fin": "2017-05-01", "@num": "L351-12", "@etat": "TRANSFERE", "@debut": "2005-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnalités qualifiées visées à l'article L. 351-5 et les rapporteurs visés à l'article L. 351-8 sont rémunérés dans des conditions propres à assurer leur indépendance.
\n
" } }, "LEGIARTI000006399850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Unique", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006399850", "URL": "article/LEGI/ARTI/00/00/06/39/98/LEGIARTI000006399850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MVEAZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006358049", "@num": "L351-1", "#text": "Code des juridictions financières - art. L351-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000238244", "@nor": "BUDX0508092L", "@num": "2005-358", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-358 du 20 avril 2005 tendant à créer un Conseil des prélèvements obligatoires (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000238244", "@c_titre_court": "Loi n°2005-358 du 20 avril 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-358 du 20 avril 2005 tendant à créer un Conseil des prélèvements obligatoires (1).", "@debut": "2005-10-01", "@id_txt": "LEGITEXT000006051549", "@c_titre_court": "Loi n° 2005-358 du 20 avril 2005" } ], "@date_publi": "2005-04-21", "@date_signature": "2005-04-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006399850", "@fin": "2999-01-01", "@num": "Unique", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a créé les dispositions suivantes :

-Code des juridictions financières, livre III, titre V

-Art. L351-1 ; Art. L351-2 ; Art. L. 351-4 ;-Art. L351-5 ; Art. L351-6 ; Art. L. 351-7 ;\n

-Art. L351-8 ; Art. L351-9 ; Art. L. 351-10 ; Art. L351-11 ; Art. L351-12 ; Art. L. 351-13 ;\n

\n
" } }, "LEGIARTI000022510529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L351-10-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2010-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000022510529", "URL": "article/LEGI/ARTI/00/00/22/51/05/LEGIARTI000022510529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022509751", "@num": "8", "#text": "LOI n°2010-832\n du 22 juillet 2010 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000022509010", "@nortexte": "BCRX1013399L", "@numtexte": "2010-832", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-22" }, { "@id": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033265060", "@num": "L331-11", "#text": "Code des juridictions financières - art. L331-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358058", "@num": "L351-10", "#text": "Code des juridictions financières - art. L351-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358051", "@num": "L351-3", "#text": "Code des juridictions financières - art. L351-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022510529", "@fin": "2017-05-01", "@num": "L351-10-1", "@etat": "TRANSFERE", "@debut": "2010-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les membres du Conseil des prélèvements obligatoires et les rapporteurs désignés en application de l'article L. 351-8 sont habilités à se faire communiquer tous documents, de quelque nature que ce soit, pour réaliser les études prévues à l'article L. 351-3.
\n
Les agents des services, établissements, institutions et organismes mentionnés à l'article L. 351-10 sont déliés du secret professionnel à l'égard des membres du Conseil des prélèvements obligatoires et des rapporteurs désignés en application de l'article L. 351-8, à l'occasion des études que ceux-ci réalisent en application de l'article L. 351-3.
\n
Pour les besoins des mêmes études, les membres du Conseil des prélèvements obligatoires et les rapporteurs désignés en application de l'article L. 351-8 peuvent exercer directement le droit de communication que les agents des services, établissements, institutions et organismes mentionnés à l'article L. 351-10 tiennent de la loi.
\n
Le fait de faire obstacle, de quelque façon que ce soit, à l'exercice des pouvoirs attribués par le présent article aux membres du Conseil des prélèvements obligatoires et aux rapporteurs désignés en application de l'article L. 351-8 est puni de 15 000 € d'amende. Le président du Conseil des prélèvements obligatoires peut saisir le parquet près la juridiction compétente en vue de déclencher l'action publique." } }, "LEGIARTI000033235325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033235325", "URL": "article/LEGI/ARTI/00/00/33/23/53/LEGIARTI000033235325.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000018687021", "#text": "Code des juridictions financières - TITRE III : Conseil des impôts (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000033265033", "#text": "Code des juridictions financières - TITRE III : Le Conseil des prélèvements obligat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265127", "@num": "L331-1", "#text": "Code des juridictions financières - art. L331-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265068", "@num": "L331-10", "#text": "Code des juridictions financières - art. L331-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265060", "@num": "L331-11", "#text": "Code des juridictions financières - art. L331-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265049", "@num": "L331-12", "#text": "Code des juridictions financières - art. L331-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265041", "@num": "L331-13", "#text": "Code des juridictions financières - art. L331-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265035", "@num": "L331-14", "#text": "Code des juridictions financières - art. L331-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265121", "@num": "L331-2", "#text": "Code des juridictions financières - art. L331-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265114", "@num": "L331-3", "#text": "Code des juridictions financières - art. L331-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265107", "@num": "L331-4", "#text": "Code des juridictions financières - art. L331-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265102", "@num": "L331-5", "#text": "Code des juridictions financières - art. L331-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265096", "@num": "L331-6", "#text": "Code des juridictions financières - art. L331-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265089", "@num": "L331-7", "#text": "Code des juridictions financières - art. L331-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265082", "@num": "L331-8", "#text": "Code des juridictions financières - art. L331-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265076", "@num": "L331-9", "#text": "Code des juridictions financières - art. L331-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358049", "@num": "L351-1", "#text": "Code des juridictions financières - art. L351-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358058", "@num": "L351-10", "#text": "Code des juridictions financières - art. L351-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022510529", "@num": "L351-10-1", "#text": "Code des juridictions financières - art. L351-10-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358059", "@num": "L351-11", "#text": "Code des juridictions financières - art. L351-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358060", "@num": "L351-12", "#text": "Code des juridictions financières - art. L351-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358061", "@num": "L351-13", "#text": "Code des juridictions financières - art. L351-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358050", "@num": "L351-2", "#text": "Code des juridictions financières - art. L351-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358051", "@num": "L351-3", "#text": "Code des juridictions financières - art. L351-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358052", "@num": "L351-4", "#text": "Code des juridictions financières - art. L351-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022405500", "@num": "L351-5", "#text": "Code des juridictions financières - art. L351-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358054", "@num": "L351-6", "#text": "Code des juridictions financières - art. L351-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358055", "@num": "L351-7", "#text": "Code des juridictions financières - art. L351-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358057", "@num": "L351-9", "#text": "Code des juridictions financières - art. L351-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033235213", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions modifiant le chapitre IV", "@debut": "2016-10-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033235219", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions relatives au titre Ier du livre III", "@debut": "2016-10-15" } ] }, "@cid": "JORFTEXT000033233037", "@nor": "PRMX1617625R", "@num": "2016-1360", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1360 du 13 octobre 2016 modifiant la partie législative du code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033233037", "@c_titre_court": "Ordonnance n° 2016-1360 du 13 octobre 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1360 du 13 octobre 2016 modifiant la partie législative du code des juridictions financières", "@debut": "2016-10-15", "@id_txt": "LEGITEXT000033235186", "@c_titre_court": "Ordonnance n°2016-1360 du 13 octobre 2016" } ], "@date_publi": "2016-10-14", "@date_signature": "2016-10-13", "@num_parution_jo": "0240" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033235325", "@fin": "2999-01-01", "@num": "49", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033234379", "@fin": "2999-01-01", "@num": "49", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Sct. TITRE III : Conseil des impôts\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
\n Sct. TITRE III : Le Conseil des prélèvements obligatoires\n
\n

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

- Code des juridictions financières
Art. L351-1, Art. L331-1, Art. L351-2, Art. L331-2, Art. L351-3, Art. L331-3, Art. L351-4, Art. L331-4, Art. L351-5, Art. L331-5, Art. L351-6, Art. L331-6, Art. L351-7, Art. L331-7, Art. L351-8, Art. L331-8, Art. L351-9, Art. L331-9, Art. L351-10, Art. L331-10, Art. L351-10-1, Art. L331-11, Art. L351-11, Art. L331-12, Art. L351-12, Art. L331-13, Art. L351-13, Art. L331-14\n
\n

\n
" } }, "LEGIARTI000033265041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-13", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033265041", "URL": "article/LEGI/ARTI/00/00/33/26/50/LEGIARTI000033265041.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 52 de l'ordonnance n° 2016-1360 du 13 octobre 2016, les présentes dispositions entrent en vigueur le lendemain de la publication au Journal officiel de la République française du décret en Conseil d'Etat relatif à la partie réglementaire du code des juridictions financières, et au plus tard le 1er juillet 2017.

Conformément à l'article 184 du décret n° 2017-671 du 28 avril 2017 modifiant la partie réglementaire du code des juridictions financières, les présentes dispositions entrent en vigueur le 1er mai 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000045398797", "@num": "5", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000006358059", "@num": "L351-11", "#text": "Code des juridictions financières - art. L351-11 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358053", "@num": "L351-5", "#text": "Code des juridictions financières - art. L351-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358055", "@num": "L351-7", "#text": "Code des juridictions financières - art. L351-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045402142", "@num": "L411-12", "#text": "Code des juridictions financières - art. L411-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033265049", "@fin": "2023-01-01", "@num": "L331-12", "@etat": "TRANSFERE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans l'exercice des missions qu'elles accomplissent pour le Conseil des prélèvements obligatoires, les personnes visées aux articles L. 351-5, L. 351-7 et L. 351-8 ne peuvent solliciter ou recevoir aucune instruction du Gouvernement ou de toute autre personne publique ou privée. Elles sont tenues au secret professionnel sous peine des sanctions prévues à l'article 226-13 du code pénal et sous réserve des dispositions de l'article 226-14 du même code.
\n
" } }, "LEGIARTI000033265060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-11", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033265060", "URL": "article/LEGI/ARTI/00/00/33/26/50/LEGIARTI000033265060.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Les membres du Conseil des prélèvements obligatoires et les rapporteurs désignés en application de l'article L. 351-8 sont habilités à se faire communiquer tous documents, de quelque nature que ce soit, pour réaliser les études prévues à l'article L. 351-3.

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Les agents des services, établissements, institutions et organismes mentionnés à l'article L. 351-10 sont déliés du secret professionnel à l'égard des membres du Conseil des prélèvements obligatoires et des rapporteurs désignés en application de l'article L. 351-8, à l'occasion des études que ceux-ci réalisent en application de l'article L. 351-3.

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\n

Pour les besoins des mêmes études, les membres du Conseil des prélèvements obligatoires et les rapporteurs désignés en application de l'article L. 351-8 peuvent exercer directement le droit de communication que les agents des services, établissements, institutions et organismes mentionnés à l'article L. 351-10 tiennent de la loi.

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\n

Le fait de faire obstacle, de quelque façon que ce soit, à l'exercice des pouvoirs attribués par le présent article aux membres du Conseil des prélèvements obligatoires et aux rapporteurs désignés en application de l'article L. 351-8 est puni de 15 000 € d'amende. Le président du Conseil des prélèvements obligatoires peut saisir le parquet près la juridiction compétente en vue de déclencher l'action publique.

" } }, "LEGIARTI000033265068": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-10", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033265068", "URL": "article/LEGI/ARTI/00/00/33/26/50/LEGIARTI000033265068.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n

Ceux-ci sont tenus de leur prêter leur concours, de leur fournir toutes justifications et tous renseignements utiles à l'accomplissement de leurs missions.

\n
" } }, "LEGIARTI000033265082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-08", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033265082", "URL": "article/LEGI/ARTI/00/00/33/26/50/LEGIARTI000033265082.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033235325", "@num": "49", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 49", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045401984", "@num": "L411-8", "#text": "Code des juridictions financières - art. L411-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033265082", "@fin": "2021-12-08", "@num": "L331-8", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000044445273", "@fin": "2023-01-01", "@num": "L331-8", "@etat": "TRANSFERE", "@debut": "2021-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le Conseil des prélèvements obligatoires peut faire appel à toute compétence extérieure de son choix. En particulier, le conseil peut désigner des rapporteurs chargés de recueillir les informations nécessaires à l'exercice de ses missions.
\n
" } }, "LEGIARTI000044445273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L331-8", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000044445273", "URL": "article/LEGI/ARTI/00/00/44/44/52/LEGIARTI000044445273.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044442497", "@num": "7", "#text": "LOI n°2021-1577 du 6 décembre 2021 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044441225", "@nortexte": "ECOX2119886L", "@numtexte": "2021-1577", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-06" }, { "@id": "LEGIARTI000045398797", "@num": "5", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000006358056", "@num": "L351-8", "#text": "Code des juridictions financières - art. L351-8 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045401984", "@num": "L411-8", "#text": "Code des juridictions financières - art. L411-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148683", "@fin": "2023-01-01", "#text": "CHAPITRE UNIQUE", "@debut": "2005-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134861", "@fin": "2017-05-01", "#text": "TITRE V : Le Conseil des prélèvements obligatoires", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000033265033", "@fin": "2023-01-01", "#text": "TITRE III : Le Conseil des prélèvements obligatoires", "@debut": "2017-05-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033265082", "@fin": "2021-12-08", "@num": "L331-8", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000044445273", "@fin": "2023-01-01", "@num": "L331-8", "@etat": "TRANSFERE", "@debut": "2021-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le Conseil des prélèvements obligatoires peut faire appel à toute compétence extérieure de son choix. En particulier, le conseil peut désigner des rapporteurs chargés de recueillir les informations nécessaires à l'exercice de ses missions.

Le président peut désigner, pour une durée d'un an, au plus quatre personnalités qualifiées, afin d'éclairer les délibérations du Conseil des prélèvements obligatoires. Ces personnalités qualifiées assistent aux réunions du conseil mais n'ont pas voix délibérative.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000033265041", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033265049", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033265060", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033265068", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033265082", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006358059", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006399850", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CREE" }, { "article_id": "LEGIARTI000022510529", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033235325", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000006358058", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006358060", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044445273", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358056", "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
" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000516789", "#text": "Loi n°50-928 du 8 août 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000516789", "@numtexte": "50-928", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFARTI000002477580", "@num": "62", "#text": "Loi n°50-928 du 8 août 1950 - art. 62", "@sens": "source", "@cidtexte": "JORFTEXT000000516789", "@numtexte": "50-928", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000705334", "#text": "Loi n°80-539 du 16 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705334", "@numtexte": "80-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-16" }, { "@id": "JORFARTI000002478395", "@num": "1", "#text": "Loi n°80-539 du 16 juillet 1980 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000705334", "@numtexte": "80-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-16" }, { "@id": "JORFTEXT000000711604", "#text": "Loi n°93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGITEXT000005619092", "#text": "Loi n°95-851 du 24 juillet 1995", "@sens": "cible", "@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": "cible", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000006359069", "@num": "2", "#text": "Loi n°95-851 du 24 juillet 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "LEGIARTI000006359070", "@num": "3", "#text": "Loi n°95-851 du 24 juillet 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "JORFTEXT000000398961", "#text": "Décret2000-338", "@sens": "cible", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000448566", "#text": "Décret2005-677", "@sens": "cible", "@cidtexte": "JORFTEXT000000448566", "@nortexte": "ECOX0500013D", "@numtexte": "2005-677", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2005-06-17" }, { "@id": "JORFTEXT000029627383", "#text": "DÉCISION n°2014-423 QPC du 24 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029627383", "@nortexte": "CSCX1425355S", "@numtexte": "2014-423 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-10-24" }, { "@id": "LEGIARTI000006357979", "@num": "L311-1", "#text": "Code des juridictions financières - art. L311-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@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": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357980", "@num": "L311-2", "#text": "Code des juridictions financières - art. L311-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357980", "@num": "L311-2", "#text": "Code des juridictions financières - art. L311-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@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": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357982", "@num": "L311-3", "#text": "Code des juridictions financières - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357982", "@num": "L311-3", "#text": "Code des juridictions financières - art. L311-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@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": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357984", "@num": "L311-4", "#text": "Code des juridictions financières - art. L311-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357984", "@num": "L311-4", "#text": "Code des juridictions financières - art. 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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": "LEGIARTI000006358056", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006358056", "liens_entrants": true }

Article L351-8 AUTONOME TRANSFERE, en vigueur du 01/10/2005 au 01/05/2017 (Code des juridictions financières)