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Les notifications des observations prévues au présent chapitre sont effectuées par lettre recommandée avec demande d'avis de réception.
\n
" } } }, "texte_version": { "JORFTEXT000000189877": { "SM": { "CONTENU": "TITRE I: ORGANISATION ET FONCTIONNEMENT DES CRC.
CHAP. I (ART. 1 A 14): ORGANISATION.
CHAP. II (ART. 15 A 19): FONCTIONNEMENT.
CHAP. III (ART. 20 A 44): LE MINISTERE PUBLIC.
TITRE II: JUGEMENT DES COMPTES ET INSTANCES CONNEXES.
CHAP. I (ART. 45 A 53): DISPOSITIONS COMMUNES.
CHAP. II (ART. 54 A 57): JUGEMENT DES COMPTES PRODUITS PAR LES COMPTABLES PATENTS.
CHAP. III (ART. 58 A 61): JUGEMENT ET APUREMENT DES GESTIONS DE FAIT.
CHAP. IV (ART. 62 ET 63): CONDAMNATION DES COMPTABLES A L'AMENDE POUR RETARD.
TITRE III (ART. 64 A 77): LES VOIES DE RECOURS.
TITRE IV (ART. 78 A 110): CONTROLE DES ACTES BUDGETAIRES.
COMPLETE LA SOUS-SECTION III DE LA SECTION 1 DU CHAP. IV DU TITRE I DU LIVRE VII DU CODE DE LA SANTE PUBLIQUE (2EME PARTIE: DECRETS EN CONSEIL D'ETAT) PAR UN PARAG. 8 (ART. R714-3-54,R714-3-55 ET R714-3-56): \"DE LA SAISINE DE LA CRC\".
TITRE V (ART. 111 A 133): EXAMEN DE LA GESTION.
TITRE VI (ART. 134 A 137): DISPOSITIONS DIVERSES.
APPLICATION DES ART. 60 DE LA LOI 63156 DU 23-02-1963 ET 2 DE LA LOI 941040 DU 02-12-1994." }, "ABRO": { "CONTENU": "Texte partiellement abrogé et incorporé dans le code des juridictions financières: art. 1 à 77, 101, 107, 110 à 130, 131 (concernant les marchés), 134 à 137" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFARTI000002072255", "@num": "60", "#text": "Loi n° 63-156 du 23 février 1963 - art. 60", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006366040", "@num": "100", "#text": "Décret n°95-945 du 23 août 1995 - art. 100 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366042", "@num": "102", "#text": "Décret n°95-945 du 23 août 1995 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366049", "@num": "108", "#text": "Décret n°95-945 du 23 août 1995 - art. 108 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366054", "@num": "114", "#text": "Décret n°95-945 du 23 août 1995 - art. 114 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366059", "@num": "118", "#text": "Décret n°95-945 du 23 août 1995 - art. 118 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366062", "@num": "121", "#text": "Décret n°95-945 du 23 août 1995 - art. 121 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366063", "@num": "122", "#text": "Décret n°95-945 du 23 août 1995 - art. 122 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366064", "@num": "123", "#text": "Décret n°95-945 du 23 août 1995 - art. 123 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366065", "@num": "124", "#text": "Décret n°95-945 du 23 août 1995 - art. 124 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366067", "@num": "126", "#text": "Décret n°95-945 du 23 août 1995 - art. 126 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366072", "@num": "131", "#text": "Décret n°95-945 du 23 août 1995 - art. 131 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365944", "@num": "16", "#text": "Décret n°95-945 du 23 août 1995 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365946", "@num": "18", "#text": "Décret n°95-945 du 23 août 1995 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365955", "@num": "26", "#text": "Décret n°95-945 du 23 août 1995 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365959", "@num": "29", "#text": "Décret n°95-945 du 23 août 1995 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365929", "@num": "3", "#text": "Décret n°95-945 du 23 août 1995 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365964", "@num": "34", "#text": "Décret n°95-945 du 23 août 1995 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365965", "@num": "35", "#text": "Décret n°95-945 du 23 août 1995 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365972", "@num": "39", "#text": "Décret n°95-945 du 23 août 1995 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365975", "@num": "42", "#text": "Décret n°95-945 du 23 août 1995 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365986", "@num": "52", "#text": "Décret n°95-945 du 23 août 1995 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365990", "@num": "55", "#text": "Décret n°95-945 du 23 août 1995 - art. 55 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365993", "@num": "58", "#text": "Décret n°95-945 du 23 août 1995 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365994", "@num": "59", "#text": "Décret n°95-945 du 23 août 1995 - art. 59 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365995", "@num": "60", "#text": "Décret n°95-945 du 23 août 1995 - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365996", "@num": "61", "#text": "Décret n°95-945 du 23 août 1995 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365998", "@num": "62", "#text": "Décret n°95-945 du 23 août 1995 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006365999", "@num": "63", "#text": "Décret n°95-945 du 23 août 1995 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366002", "@num": "66", "#text": "Décret n°95-945 du 23 août 1995 - art. 66 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366005", "@num": "68", "#text": "Décret n°95-945 du 23 août 1995 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366006", "@num": "69", "#text": "Décret n°95-945 du 23 août 1995 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366009", "@num": "72", "#text": "Décret n°95-945 du 23 août 1995 - art. 72 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366014", "@num": "76", "#text": "Décret n°95-945 du 23 août 1995 - art. 76 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366025", "@num": "86", "#text": "Décret n°95-945 du 23 août 1995 - art. 86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366026", "@num": "87", "#text": "Décret n°95-945 du 23 août 1995 - art. 87 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366027", "@num": "88", "#text": "Décret n°95-945 du 23 août 1995 - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366031", "@num": "91", "#text": "Décret n°95-945 du 23 août 1995 - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366032", "@num": "92", "#text": "Décret n°95-945 du 23 août 1995 - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "LEGIARTI000006366039", "@num": "99", "#text": "Décret n°95-945 du 23 août 1995 - art. 99 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000386848", "#text": "DECRET97-1108", "@sens": "cible", "@cidtexte": "JORFTEXT000000386848", "@nortexte": "ECOP9600223D", "@numtexte": "97-1108", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-26" }, { "@id": "LEGIARTI000006505451", "@num": "1", "#text": "Décret n°97-1108 du 26 novembre 1997 - 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art. 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R1612-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395269", "@num": "R1612-11", "#text": "Code général des collectivités territoriales - art. R1612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395270", "@num": "R1612-12", "#text": "Code général des collectivités territoriales - art. R1612-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395271", "@num": "R1612-12", "#text": "Code général des collectivités territoriales - art. R1612-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395272", "@num": "R1612-13", "#text": "Code général des collectivités territoriales - art. R1612-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395273", "@num": "R1612-13", "#text": "Code général des collectivités territoriales - art. R1612-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395274", "@num": "R1612-14", "#text": "Code général des collectivités territoriales - art. 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\n
Le Premier ministre,
Sur le rapport du garde des sceaux, ministre de la justice, du ministre de l'économie et des finances, du ministre de l'intérieur et du ministre de la réforme de l'Etat, de la décentralisation et de la citoyenneté,
Vu le code de la santé publique, et notamment le chapitre IV du titre Ier du livre VII ;
Vu le nouveau code de procédure civile ;
Vu le code des communes ;
Vu le code des juridictions financières ;
Vu la loi n° 63-156 du 23 février 1963, et notamment l'article 60 ;
Vu la loi n° 78-753 du 17 juillet 1978 portant diverses mesures d'amélioration des relations entre l'administration et le public et diverses dispositions d'ordre administratif, social et fiscal ;
Vu la loi n° 94-1040 du 2 décembre 1994 relative à la partie Législative des livres Ier et II du code des juridictions financières, et notamment son article 2 ;
Vu le décret n° 82-389 du 10 mai 1982 relatif aux pouvoirs du préfet et à l'action des services et organismes publics de l'Etat dans les départements ;
Vu le décret n° 82-390 du 10 mai 1982 relatif aux pouvoirs des préfets de région, à l'action des services et organismes publics de l'Etat dans la région et aux décisions de l'Etat en matière d'investissements publics ;
Vu le décret n° 85-199 du 11 février 1985 relatif à la Cour des comptes ;
Vu le décret n° 89-863 du 27 octobre 1989 fixant diverses mesures de procédure relatives au jugement des comptes publics par les chambres régionales des comptes et à leur apurement administratif par les comptables supérieurs du Trésor ;
Vu l'avis du Conseil supérieur des chambres régionales des comptes en date du 27 mars 1995 ;
Le Conseil d'Etat (section des finances) entendu,
\n
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 23 août 1995.

Alain Juppé

Par le Premier ministre :

Le ministre de l'économie et des finances,

Alain Madelin

Le garde des sceaux, ministre de la justice,

Jacques Toubon

Le ministre de l'intérieur,

Jean-Louis Debré

Le ministre de la réforme de l'Etat,

de la décentralisation et de la citoyenneté,

Claude Goasguen

Le ministre de la santé publique

et de l'assurance maladie,

Élisabeth Hubert

Le ministre de l'outre-mer,

Jean-Jacques de Peretti

Le secrétaire d'Etat au budget,

François d'Aubert

Le secrétaire d'Etat à la décentralisation,

Nicole Ameline

" } }, "JORFTEXT000000398961": { "SM": { "CONTENU": "Les dispositions législatives relatives aux juridictions financières, c'est-à-dire la Cour des comptes, les chambres régionales et territoriales des comptes et la Cour de discipline budgétaire et financière, ont été codifiées par les lois n° 94-1040 du 2 décembre 1994, n° 94-1132 du 27 décembre 1994 (partie organique) et n° 95-851 du 24 juillet 1995 (Cour de discipline budgétaire et financière).\nApplication des articles 3 et 4 de la loi n° 91-772 du 7 août 1991.\nLa codification des textes relatifs à l'outre-mer a dû être effectuée dans un contexte d'évolution statutaire rapide de la Nouvelle-Calédonie et de la Polynésie française. La solution choisie a été d'incorporer dans le code les dispositions concernant la chambre territoriale de Nouvelle-Calédonie, en tenant compte des modifications qu'impose la loi organique n° 99-209 du 19 mars 1999, mais de réserver à un exercice ultérieur celles relatives à la Polynésie française. En effet, s'agissant de ce territoire, il est apparu préférable de différer la codification de la partie réglementaire du code jusqu'à l'entrée en vigueur des textes en cours de préparation ou d'examen au Parlement (lois organique et ordinaire sur les communes de Polynésie, réforme du statut), qui modifieront sensiblement les dispositions législatives à appliquer.\nLe présent décret est applicable dans la collectivité territoriale de Mayotte.\nSont abrogés :\nl'article 66 du décret du 28 septembre 1807 contenant organisation de la Cour des comptes;\nl'article 1 du décret du 14 août 1880 concernant le costume du conseiller référendaire de 1ère classe à la Cour des comptes, délégué aux fonctions d'avocat général près ladite cour;\nl'article 1 du décret du 20 octobre 1880 qui fixe le costume du conseiller référendaire à la Cour des comptes, délégué aux fonctions de substitut du procureur général près ladite cour;\nl'article 1 du décret du 24 mai 1928 réglementant le costume du conseiller référendaire de 1ère classe à la Cour des comptes, délégué aux fonctions de secrétaire général de ladite cour;\nle décret du 29 juillet 1939 modifiant les conditions de recrutement des auditeurs de 1ère classe à la Cour des comptes;\nle décret n° 46-632 du 8 avril 1946;\nl'article 6 du décret n° 66-131 du 4 mars 1966;\nles décrets n° 69-366 du 11 avril 1969, n° 70-733 du 5 août 1970, n° 71-142 du 22 février 1971, n°75-223 du 8 avril 1975;\nles articles 9 à 13 du décret n° 77-1017 du 8 avril 1975;\nles décrets n° 82-970 du 16 novembre 1982, n° 83-370 du 4 mai 1983, n° 85-518 du 10 mai 1985;\nles articles 36 à 38 du décret n°85-924 du 30 août 1985 ;\nle décret n° 86-764 du 10 juin 1986, à l'exception des articles 6 à 9;\nles décrets n° 89-342 du 25 mai 1989, n° 89-863 du 27 octobre 1989;\nle décret n° 90-364 du 23 avril 1990, à l'exception de l'article 11;\nles articles 1 à 77, 101, 107, 110 à 130, 131 (en ce qu'il concerne les marchés) et 134 à 137 du décret n° 95-945 du 23 août 1995;\nles décrets n° 95-1322 du 28 décembre 1995, n° 96-755 du 21 août 1996 et n° 99-1155 du 29 décembre 1999." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000302232", "#text": "Décret du 14 août 1880", "@sens": "source", "@cidtexte": "JORFTEXT000000302232", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1880-08-14" }, { "@id": "JORFTEXT000000665365", "#text": "Décret du 20 octobre 1880", "@sens": "source", "@cidtexte": "JORFTEXT000000665365", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1880-10-20" }, { "@id": "JORFTEXT000000301559", "#text": "Décret du 24 mai 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000301559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1928-05-24" }, { "@id": "JORFTEXT000000483938", "#text": "Décret du 28 juillet 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000483938", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1939-07-28" }, { "@id": "JORFTEXT000000848169", "#text": "Décret n°46-632 du 8 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000848169", "@numtexte": "46-632", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1946-04-08" }, { "@id": "JORFTEXT000000887346", "#text": "Décret n°66-131 du 4 mars 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000887346", "@numtexte": "66-131", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-04" }, { "@id": "JORFTEXT000000329375", "#text": "Décret n°69-366 du 11 avril 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000329375", "@numtexte": "69-366", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1969-04-11" }, { "@id": "JORFTEXT000000520528", "#text": "Décret n°70-733 du 5 août 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000520528", "@numtexte": "70-733", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1970-08-05" }, { "@id": "JORFTEXT000000334727", "#text": "Décret n°71-142 du 22 février 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000330895", "#text": "Décret n°73-122 du 8 février 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000330895", "@numtexte": "73-122", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1973-02-08" }, { "@id": "JORFTEXT000000703176", "#text": "Décret n°74-156 du 21 février 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000703176", "@numtexte": "74-156", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1974-02-21" }, { "@id": "JORFTEXT000000513271", "#text": "Décret n° 75-223 du 8 avril 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000513271", "@numtexte": "75-223", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-04-08" }, { "@id": "JORFTEXT000000700269", "#text": "Décret n°77-1017 du 1 septembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000700269", "@numtexte": "77-1017", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-09-01" }, { "@id": "JORFTEXT000000696140", "#text": "Décret n°77-1309 du 25 novembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000696140", "@numtexte": "77-1309", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-11-25" }, { "@id": "JORFTEXT000000884728", "#text": "Décret n°82-970 du 16 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000884728", "@numtexte": "82-970", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1982-11-16" }, { "@id": "JORFTEXT000000877725", "#text": "Décret n°83-370 du 4 mai 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877725", "@numtexte": "83-370", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-04" }, { "@id": "JORFTEXT000000501099", "#text": "LOI n° 84-16 du 11 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501099", "@numtexte": "84-16", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-11" }, { "@id": "JORFTEXT000000334461", "#text": "Décret n°85-343 du 14 mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000334461", "@numtexte": "85-343", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-14" }, { "@id": "JORFTEXT000000333374", "#text": "Décret n°85-518 du 10 mai 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000333374", "@numtexte": "85-518", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-10" }, { "@id": "JORFTEXT000000502177", "#text": "Décret n° 85-924 du 30 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000502177", "@numtexte": "85-924", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-30" }, { "@id": "JORFTEXT000000522282", "#text": "Décret n°86-440 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000522282", "@numtexte": "86-440", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000331781", "#text": "Décret n° 86-764 du 10 juin 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331781", "@numtexte": "86-764", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1986-06-10" }, { "@id": "JORFTEXT000000332321", "#text": "Décret n°87-307 du 5 mai 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000332321", "@numtexte": "87-307", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-05" }, { "@id": "JORFTEXT000000885252", "#text": "Décret n°89-342 du 25 mai 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000885252", "@nortexte": "BUDZ8900006D", "@numtexte": "89-342", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-25" }, { "@id": "JORFTEXT000000882455", "#text": "Décret n°89-863 du 27 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000882455", "@nortexte": "BUDR8906014D", "@numtexte": "89-863", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000341998", "#text": "Décret n° 90-10 du 2 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341998", "@nortexte": "ECOX8900142D", "@numtexte": "90-10", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-02" }, { "@id": "JORFTEXT000000167119", "#text": "Décret n°90-364 du 23 avril 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000167119", "@nortexte": "DOMP9000008D", "@numtexte": "90-364", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-23" }, { "@id": "JORFTEXT000000707753", "#text": "Décret n°90-846 du 21 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000707753", "@nortexte": "ECOP9000530D", "@numtexte": "90-846", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-21" }, { "@id": "JORFTEXT000000514909", "#text": "Décret n°91-135 du 2 février 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000514909", "@nortexte": "ECOP9100029D", "@numtexte": "91-135", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-02" }, { "@id": "JORFTEXT000000724377", "#text": "Décret n°92-1011 du 17 septembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000724377", "@nortexte": "SPSC9201761D", "@numtexte": "92-1011", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-17" }, { "@id": "JORFTEXT000000700499", "#text": "Décret n°93-427 du 17 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000700499", "@nortexte": "DOMP9300008D", "@numtexte": "93-427", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-17" }, { "@id": "JORFTEXT000000729160", "#text": "Décret n°94-275 du 8 avril 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000729160", "@nortexte": "ECOP9400121D", "@numtexte": "94-275", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-08" }, { "@id": "JORFTEXT000000733681", "#text": "Loi n°94-1040 du 2 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "JORFTEXT000000368561", "#text": "Loi n°94-1132 du 27 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000368561", "@nortexte": "ECOX9300194L", "@numtexte": "94-1132", "@typelien": "APPLICATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000736685", "#text": "Loi n° 95-851 du 24 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000736685", "@nortexte": "ECOX9400042L", "@numtexte": "95-851", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-24" }, { "@id": "JORFTEXT000000189877", "#text": "Décret n°95-945 du 23 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000189877", "@nortexte": "ECOX9500989D", "@numtexte": "95-945", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-23" }, { "@id": "JORFTEXT000000373498", "#text": "Décret n°95-1322 du 28 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000373498", "@nortexte": "ECOX9501274D", "@numtexte": "95-1322", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000194936", "#text": "Décret n°96-755 du 21 août 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "JORFTEXT000000393606", "#text": "Loi n° 99-209 du 19 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393606", "@nortexte": "INTX9800159L", "@numtexte": "99-209", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-03-19" }, { "@id": "JORFTEXT000000399413", "#text": "Décret n°99-1132 du 21 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000399413", "@nortexte": "ECOP9900637D", "@numtexte": "99-1132", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "JORFTEXT000000580362", "#text": "Décret n°99-1155 du 29 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580362", "@nortexte": "ECOZ9900014D", "@numtexte": "99-1155", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006360573", "@num": "1", "#text": "Décret n°2000-338 du 14 avril 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006360576", "@num": "4", "#text": "Décret n°2000-338 du 14 avril 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000235393", "#text": "Décret2003-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "JORFTEXT000000443312", "#text": "Décret2004-885", "@sens": "cible", "@cidtexte": "JORFTEXT000000443312", "@nortexte": "MENG0401915D", "@numtexte": "2004-885", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-27" }, { "@id": "JORFTEXT000000295890", "#text": "Décret du 28 septembre 1807", "@sens": "source", "@cidtexte": "JORFTEXT000000295890", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1807-09-28" }, { "@id": "LEGIARTI000006358226", "@num": "D131-10", "#text": "Code des juridictions financières - art. D131-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358226", "@num": "D131-10", "#text": "Code des juridictions financières - art. D131-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358227", "@num": "D131-11", "#text": "Code des juridictions financières - art. D131-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358227", "@num": "D131-11", "#text": "Code des juridictions financières - art. D131-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358251", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358251", "@num": "D131-26", "#text": "Code des juridictions financières - art. D131-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358252", "@num": "D131-27", "#text": "Code des juridictions financières - art. D131-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358252", "@num": "D131-27", "#text": "Code des juridictions financières - art. D131-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358253", "@num": "D131-28", "#text": "Code des juridictions financières - art. D131-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358253", "@num": "D131-28", "#text": "Code des juridictions financières - art. 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R350-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 2000-338 du 14 avril 2000", "MCS_TXT": { "MC": [ "ECONOMIE", "COMPTABILITE PUBLIQUE", "COUR DES COMPTES", "CHAMBRE REGIONALE DES COMPTES", "CRC", "CHAMBRE TERRITORIALE DES COMPTES", "JURIDICTION FINANCIERE", "COMPETENCE", "CODE DES JURIDICTIONS FINANCIERES", "CODIFICATION", "METROPOLE", "OUTRE-MER", "COLLECTIVITE TERRITORIALE", "MAYOTTE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2000-338 du 14 avril 2000 relatif à la partie Réglementaire du code des juridictions financières" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000398961", "NOR": "ECOR0006048D", "NUM": "2000-338", "DATE_PUBLI": "2000-04-16", "DATE_TEXTE": "2000-04-14", "NUM_PARUTION": 91, "NUM_SEQUENCE": 3, "ORIGINE_PUBLI": "JORF n°91 du 16 avril 2000", "PAGE_DEB_PUBLI": 5837, "PAGE_FIN_PUBLI": 5839 } }, "META_COMMUN": { "ID": "JORFTEXT000000398961", "URL": "texte/version/JORF/TEXT/00/00/00/39/89/JORFTEXT000000398961.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE000338" } }, "RECT": { "CONTENU": "JO. du 20-05-2000 p.7618" }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code des juridictions financières (partie Législative) ;

Vu le code général des collectivités territoriales ;

Vu le code de la santé publique ;

Vu l'avis de la Commission supérieure de codification en date du 28 avril 1998 ;

Vu l'avis du Conseil supérieur des chambres régionales des comptes en date du 11 octobre 1999 ;

Vu l'avis du gouvernement de la Nouvelle-Calédonie en date du 18 novembre 1999 ;

Le Conseil d'Etat entendu,

Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 14 avril 2000.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La ministre de l'emploi et de la solidarité,

Martine Aubry

Le garde des sceaux, ministre de la justice,

Elisabeth Guigou

Le ministre de l'intérieur,

Jean-Pierre Chevènement

Le ministre de l'éducation nationale,

Jack Lang

Le ministre de la fonction publique

et de la réforme de l'Etat,

Michel Sapin

Le secrétaire d'Etat à l'outre-mer,

Jean-Jack Queyranne

La secrétaire d'Etat à la santé

et aux handicapés,

Dominique Gillot

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000189877", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358607", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000398961", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358607", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000398961", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000006358607", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006358607", "liens_entrants": true }

Article R262-77 AUTONOME MODIFIE, en vigueur du 16/04/2000 au 27/12/2008 (Code des juridictions financières)