{ "article": { "LEGIARTI000006389765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1774-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-31", "DATE_DEBUT": "2007-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006389765", "URL": "article/LEGI/ARTI/00/00/06/38/97/LEGIARTI000006389765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X1774L01AXAC" } }, "NOTA": { "CONTENU": "

Loi n° 2007-223 du 21 février 2007 art 17 I 1° : Le livre VII de la première partie du CGCT est abrogé en tant qu'il s'applique à la collectivité départementale de Mayotte.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006399961", "@num": "1", "#text": "Loi n°2007-224 du 21 février 2007 - art. 1 () JORF 22 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000641099", "@nortexte": "DOMX0500204L", "@numtexte": "2007-224", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000023176271", "@num": "1", "#text": "LOI n° 2010-1487 du 7 décembre 2010 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023174577", "@nortexte": "IOCX1014249L", "@numtexte": "2010-1487", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000006389603", "@num": "L1617-1", "#text": "Code général des collectivités territoriales - art. L1617-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389695", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389766", "@num": "L1781-1", "#text": "Code général des collectivités territoriales - art. L1781-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389743", "@num": "L1791-1", "#text": "Code général des collectivités territoriales - art. L1791-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389747", "@num": "L1791-3", "#text": "Code général des collectivités territoriales - art. L1791-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164526", "@fin": "2011-03-31", "#text": "CHAPITRE IV : Dispositions relatives aux comptables des collectivités territoriales", "@debut": "2001-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149224", "@fin": "2011-03-31", "#text": "TITRE VII : DISPOSITIONS FINANCIÈRES ET COMPTABLES", "@debut": "2001-07-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135484", "@fin": "2011-03-31", "#text": "LIVRE VII : DISPOSITIONS APPLICABLES À MAYOTTE", "@debut": "2001-07-13" }, { "@id": "LEGISCTA000023236046", "@fin": "2999-01-01", "#text": "LIVRE VII : DISPOSITIONS PARTICULIÈRES APPLICABLES À MAYOTTE", "@debut": "2011-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116627", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS GÉNÉRALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389763", "@fin": "2002-12-14", "@num": "L1774-1", "@etat": "MODIFIE", "@debut": "2001-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389764", "@fin": "2007-02-22", "@num": "L1774-1", "@etat": "MODIFIE", "@debut": "2002-12-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006389765", "@fin": "2011-03-31", "@num": "L1774-1", "@etat": "ABROGE", "@debut": "2007-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles L. 1617-1 à L. 1617-5 sont applicables aux communes de Mayotte et à leurs établissements publics sous réserve des dispositions du 3° de l'article L. 1791-3.
\n
" } }, "LEGIARTI000006389603": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1617-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1996-02-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006389603", "URL": "article/LEGI/ARTI/00/00/06/38/96/LEGIARTI000006389603.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X1617L01AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006364238", "@num": "21-3", "#text": "Loi n°72-619 du 5 juillet 1972 - art. 21-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 art. 14 et 54 et Loi 72-619 1972-07-05 art. 21-3 par. I", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006338368", "@num": "14", "#text": "Loi n°82-213 du 2 mars 1982 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "LEGIARTI000006338484", "@num": "54", "#text": "Loi n°82-213 du 2 mars 1982 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 jorf 24 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGITEXT000050067628", "#text": "Arrêté du 19 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790360", "@nortexte": "ECOE2415832A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-19" }, { "@id": "LEGITEXT000050067595", "#text": "Arrêté du 22 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050066655", "@nortexte": "ECOE2417916A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-22" }, { "@id": "LEGITEXT000050737980", "#text": "Arrêté du 2 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733482", "@nortexte": "BCPE2431104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-02" }, { "@id": "LEGIARTI000006524947", "@num": "L421-15", "#text": "Code de l'éducation - art. 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R112-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164506", "@fin": "2999-01-01", "#text": "CHAPITRE VII : Dispositions relatives aux comptables des collectivités territoriales", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149214", "@fin": "2999-01-01", "#text": "TITRE Ier", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135483", "@fin": "2999-01-01", "#text": "LIVRE VI : DISPOSITIONS FINANCIÈRES ET COMPTABLES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116627", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS GÉNÉRALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389603", "@fin": "2010-05-01", "@num": "L1617-1", "@etat": "MODIFIE", "@debut": "1996-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175453", "@fin": "2015-03-22", "@num": "L1617-1", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027573971", "@fin": "2999-01-01", "@num": "L1617-1", "@etat": "VIGUEUR", "@debut": "2015-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le comptable de la commune, du département ou de la région est un comptable direct du Trésor ayant la qualité de comptable principal.
\n
Il est nommé par le ministre chargé du budget après information préalable, selon le cas, du ou des maires concernés, du président du conseil général ou du président du conseil régional.
\n
Le comptable de la région et du département ne peut être chargé des fonctions de comptable de l'Etat.
" } }, "LEGIARTI000006389695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1617-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "1996-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006389695", "URL": "article/LEGI/ARTI/00/00/06/38/96/LEGIARTI000006389695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X1617L05AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006756413", "@num": "42-10", "#text": "Loi n°88-1088 du 1 décembre 1988 - art. 42-10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006319589", "@num": "70", "#text": "Loi n°96-314 du 12 avril 1996 - art. 70 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000023409418", "@num": "34", "#text": "Ordonnance n°2004-632 du 1 juillet 2004 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623191", "@nortexte": "INTX0400093R", "@numtexte": "2004-632", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000018984384", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979772", "@nortexte": "BCFR0804901A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018984092", "@num": "1", "#text": "Décret n°2008-554\n du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018984095", "@num": "2", "#text": "Décret n°2008-554\n du 11 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018984097", "@num": "3", "#text": "Décret n°2008-554\n du 11 juin 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019212210", "#text": "Arrêté du 15 mai 2008 - art. 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1° En l'absence de contestation, le titre de recettes individuel ou collectif émis par la collectivité territoriale ou l'établissement public local permet l'exécution forcée d'office contre le débiteur.
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Toutefois, l'introduction devant une juridiction de l'instance ayant pour objet de contester le bien-fondé d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local suspend la force exécutoire du titre.
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L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.
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2° L'action dont dispose le débiteur d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local pour contester directement devant la juridiction compétente le bien-fondé de ladite créance se prescrit dans le délai de deux mois suivant la réception du titre exécutoire ou, à défaut, du premier acte procédant de ce titre ou de la notification d'un acte de poursuite.
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L'action dont dispose le débiteur de la créance visée à l'alinéa précédent pour contester directement devant le juge de l'exécution visé à l'article L. 311-12 du code de l'organisation judiciaire la régularité formelle de l'acte de poursuite diligenté à son encontre se prescrit dans le délai de deux mois suivant la notification de l'acte contesté.
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3° L'action des comptables publics chargés de recouvrer les créances des régions, des départements, des communes et des établissements publics locaux se prescrit par quatre ans à compter de la prise en charge du titre de recettes.
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Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.
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4° Le titre de recettes individuel ou un extrait du titre de recettes collectif est adressé aux redevables sous pli simple. Lorsque le redevable n'a pas effectué le versement qui lui était demandé à la date limite du paiement, le comptable chargé du recouvrement doit lui envoyer une lettre de rappel avant la notification du premier acte de poursuite devant donner lieu à des frais.
" } }, "LEGIARTI000006389696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1617-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-05-03", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006389696", "URL": "article/LEGI/ARTI/00/00/06/38/96/LEGIARTI000006389696.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X1617L05AXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006756413", "@num": "42-10", "#text": "Loi n°88-1088 du 1 décembre 1988 - art. 42-10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000023409418", "@num": "34", "#text": "Ordonnance n°2004-632 du 1 juillet 2004 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000623191", "@nortexte": "INTX0400093R", "@numtexte": "2004-632", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@id": "LEGIARTI000006322320", "@num": "63", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 63 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000018984384", "@num": "1", "#text": "Arrêté du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979772", "@nortexte": "BCFR0804901A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018984092", "@num": "1", "#text": "Décret n°2008-554\n du 11 juin 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018984095", "@num": "2", "#text": "Décret n°2008-554\n du 11 juin 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018984097", "@num": "3", "#text": "Décret n°2008-554\n du 11 juin 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000019212210", "#text": "Arrêté du 15 mai 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019203706", "@nortexte": "SJSH0812854A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-15" }, { "@id": "LEGIARTI000033222814", "@num": "55", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024624823", "@num": "7", "#text": "Décret n°2011-1217\n du 29 septembre 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024613978", "@nortexte": "ETSZ1121344D", "@numtexte": "2011-1217", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-29" }, { "@id": "LEGIARTI000034436638", "@num": "5", "#text": "Arrêté du 26 octobre 2011 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024796081", "@nortexte": "BCRE1126710A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-26" }, { "@id": "LEGIARTI000025090342", "@num": "3", "#text": "Décret n°2011-2036 du 29 décembre 2011 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055698", "@nortexte": "BCRE1121314D", "@numtexte": "2011-2036", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGITEXT000026812614", "#text": "Décret n°2012-1436\n du 20 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026810292", "@nortexte": "BUDE1209451D", "@numtexte": "2012-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-20" }, { "@id": "LEGIARTI000037603610", "@num": "1", "#text": "DÉCRET n°2015-243 du 2 mars 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "LEGIARTI000033162105", "@num": "8", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "LEGITEXT000037600498", "#text": "Décret n°2018-967 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598601", "@nortexte": "CPAE1808691D", "@numtexte": "2018-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000047889986", "@num": "L421-262", "#text": "Code des impositions sur les biens et services - art. L421-262 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048626469", "@num": "L454-76", "#text": "Code des impositions sur les biens et services - art. L454-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049391496", "@num": "L312-7", "#text": "Code de l'action sociale et des familles - art. L312-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798149", "@num": "L522-10", "#text": "Code de l'action sociale et des familles - art. L522-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905913", "@num": "R245-72", "#text": "Code de l'action sociale et des familles - art. R245-72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020311205", "@num": "R213-76-11", "#text": "Code de l'environnement - art. R213-76-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045525738", "@num": "L121-22-5", "#text": "Code de l'urbanisme - art. L121-22-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815312", "@num": "L324-9", "#text": "Code de l'urbanisme - art. L324-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178714", "@num": "L326-7", "#text": "Code de l'urbanisme - art. L326-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042342925", "@num": "L541-1", "#text": "Code de la construction et de l'habitation. - art. L541-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043178", "@num": "R423-21", "#text": "Code de la construction et de l'habitation. - art. R423-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365884", "@num": "L223-15", "#text": "Code de la mutualité - art. L223-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914568", "@num": "L6145-9", "#text": "Code de la santé publique - art. L6145-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006694857", "@num": "L714-15-1", "#text": "Code de la santé publique - art. L714-15-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030057252", "@num": "R174-2-2", "#text": "Code de la sécurité sociale. - art. R174-2-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365893", "@num": "L132-14", "#text": "Code des assurances - art. L132-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025938587", "@num": "R221-7", "#text": "Code des procédures civiles d'exécution - art. R221-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601754", "@num": "R3252-38", "#text": "Code du travail - art. R3252-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030467116", "@num": "L2321-3", "#text": "Code général de la propriété des personnes publ... - art. L2321-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030465818", "@num": "L2321-3-1", "#text": "Code général de la propriété des personnes publ... - art. L2321-3-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030467098", "@num": "L2323-10", "#text": "Code général de la propriété des personnes publ... - art. L2323-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030467132", "@num": "L2323-14", "#text": "Code général de la propriété des personnes publ... - art. L2323-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914538", "@num": "L2323-3", "#text": "Code général de la propriété des personnes publ... - art. L2323-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030467103", "@num": "L2323-5", "#text": "Code général de la propriété des personnes publ... - art. L2323-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026812677", "@num": "D1617-25", "#text": "Code général des collectivités territoriales - art. D1617-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389765", "@num": "L1774-1", "#text": "Code général des collectivités territoriales - art. L1774-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389739", "@num": "L1774-2", "#text": "Code général des collectivités territoriales - art. L1774-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389766", "@num": "L1781-1", "#text": "Code général des collectivités territoriales - art. L1781-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389743", "@num": "L1791-1", "#text": "Code général des collectivités territoriales - art. L1791-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389797", "@num": "L1874-1", "#text": "Code général des collectivités territoriales - art. L1874-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479189", "@num": "L1874-3", "#text": "Code général des collectivités territoriales - art. L1874-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993289", "@num": "L2333-97", "#text": "Code général des collectivités territoriales - art. L2333-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027573941", "@num": "L3333-3-2", "#text": "Code général des collectivités territoriales - art. L3333-3-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394034", "@num": "L6265-2", "#text": "Code général des collectivités territoriales - art. L6265-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394276", "@num": "L6365-2", "#text": "Code général des collectivités territoriales - art. L6365-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029006701", "@num": "R1617-22", "#text": "Code général des collectivités territoriales - art. R1617-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829289", "@num": "L135 Q", "#text": "Livre des procédures fiscales - art. L135 Q (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071164", "#text": "Code de l'organisation judiciaire L311-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164506", "@fin": "2999-01-01", "#text": "CHAPITRE VII : Dispositions relatives aux comptables des collectivités territoriales", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149214", "@fin": "2999-01-01", "#text": "TITRE Ier", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135483", "@fin": "2999-01-01", "#text": "LIVRE VI : DISPOSITIONS FINANCIÈRES ET COMPTABLES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116627", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS GÉNÉRALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389695", "@fin": "2004-12-31", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389696", "@fin": "2005-05-03", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389697", "@fin": "2009-05-14", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2005-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630474", "@fin": "2009-12-12", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479226", "@fin": "2011-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409460", "@fin": "2012-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025160824", "@fin": "2012-06-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033178", "@fin": "2013-12-08", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312177", "@fin": "2016-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033189218", "@fin": "2017-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815225", "@fin": "2019-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365847", "@fin": "2022-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914550", "@fin": "2999-01-01", "@num": "L1617-5", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° En l'absence de contestation, le titre de recettes individuel ou collectif émis par la collectivité territoriale ou l'établissement public local permet l'exécution forcée d'office contre le débiteur.
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Toutefois, l'introduction devant une juridiction de l'instance ayant pour objet de contester le bien-fondé d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local suspend la force exécutoire du titre.
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L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.
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2° L'action dont dispose le débiteur d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local pour contester directement devant la juridiction compétente le bien-fondé de ladite créance se prescrit dans le délai de deux mois suivant la réception du titre exécutoire ou, à défaut, du premier acte procédant de ce titre ou de la notification d'un acte de poursuite.
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L'action dont dispose le débiteur de la créance visée à l'alinéa précédent pour contester directement devant le juge de l'exécution visé à l'article L. 311-12 du code de l'organisation judiciaire la régularité formelle de l'acte de poursuite diligenté à son encontre se prescrit dans le délai de deux mois suivant la notification de l'acte contesté.
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3° L'action des comptables publics chargés de recouvrer les créances des régions, des départements, des communes et des établissements publics locaux se prescrit par quatre ans à compter de la prise en charge du titre de recettes.
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Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.
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4° Le titre de recettes individuel ou un extrait du titre de recettes collectif est adressé aux redevables sous pli simple. Lorsque le redevable n'a pas effectué le versement qui lui était demandé à la date limite du paiement, le comptable chargé du recouvrement doit lui envoyer une lettre de rappel avant la notification du premier acte de poursuite devant donner lieu à des frais.
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5° Le recouvrement par les comptables directs du Trésor des titres rendus exécutoires dans les conditions prévues au présent article peut être assuré par voie d'opposition à tiers détenteur adressée aux personnes physiques ou morales qui détiennent des fonds pour le compte de redevables, qui ont une dette envers lui ou qui lui versent une rémunération.
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Les comptables directs du Trésor chargés du recouvrement de ces titres peuvent procéder par la voie de l'opposition à tiers détenteur lorsque les sommes dues par un redevable au même poste comptable sont supérieures à un montant, fixé par décret en Conseil d'Etat, pour chacune des catégories de tiers détenteur.
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Le comptable public chargé du recouvrement notifie cette opposition au redevable en même temps qu'elle est adressée au tiers détenteur.
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L'opposition à tiers détenteur emporte l'effet d'attribution immédiate, prévu à l'article 43 de la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution, des sommes saisies disponibles au profit de la collectivité ou de l'établissement public local créancier à concurrence des sommes pour lesquelles l'opposition est pratiquée.
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Sous peine de se voir réclamer les sommes saisies majorées du taux d'intérêt légal, les fonds doivent être reversés dans les trente jours qui suivent la réception de l'opposition par le tiers détenteur auprès du comptable chargé du recouvrement.
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L'opposition à tiers détenteur peut s'exercer sur les créances conditionnelles ou à terme : dans ce cas, les fonds sont versés au comptable public chargé du recouvrement lorsque ces créances deviennent exigibles.
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Lorsqu'une même personne est simultanément destinataire de plusieurs oppositions à tiers détenteur établies au nom du même redevable, elle doit, en cas d'insuffisance des fonds, exécuter ces oppositions en proportion de leurs montants respectifs.
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Si les fonds détenus ou dus par le tiers détenteur sont indisponibles entre ses mains, ce dernier doit en aviser le comptable chargé du recouvrement dès la réception de l'opposition.
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Les contestations relatives à l'opposition sont introduites et instruites dans les conditions fixées aux 1° et 2° du présent article.
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6° Les comptables directs du Trésor chargés du recouvrement d'une créance assise et liquidée par une collectivité territoriale ou ses établissements publics peuvent obtenir sans que le secret professionnel ne puisse leur être opposé, les informations et renseignements nécessaires à l'exercice de cette mission.
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Ce droit de communication s'exerce quel que soit le support utilisé pour la conservation de ces informations ou renseignements.
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Les renseignements et informations communiqués aux comptables visés au premier alinéa sont ceux relatifs à l'état civil des débiteurs, à leur domicile, aux nom et adresse de leur employeur et des établissements ou organismes auprès desquels un compte de dépôt est ouvert à leur nom, aux nom et adresse des organismes ou particuliers qui détiennent des fonds et valeurs pour leur compte, à l'immatriculation de leur véhicule.
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Ces renseignements et informations peuvent être sollicités auprès des collectivités territoriales et de leurs établissements publics locaux, des administrations et entreprises publiques, des établissements et organismes de sécurité sociale, ainsi que des organismes ou particuliers assurant des prestations de services à caractère juridique, financier ou comptable, ou la détention de biens ou de fonds pour le compte de débiteurs.
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7° Lorsque la dette visée au 5° est supérieure au montant mentionné au deuxième alinéa du 5° et que le comptable direct du Trésor est autorisé par des dispositions législatives ou réglementaires à procéder au recouvrement forcé d'une créance, ce comptable doit, préalablement à la mise en oeuvre de l'opposition à tiers détenteur, demander à un huissier de justice d'obtenir du débiteur, dans un délai fixé par décret en Conseil d'Etat, qu'il s'acquitte entre ses mains du montant de sa dette.
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Dans ce cas, les frais de recouvrement sont versés directement par le redevable à l'huissier de justice.
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Le montant des frais perçus par l'huissier de justice est calculé par application d'un taux proportionnel au montant des sommes recouvrées, fixé par un arrêté conjoint du ministre de l'économie, des finances et de l'industrie et du ministre de la justice.
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L6265-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006394276", "@num": "L6365-2", "#text": "Code général des collectivités territoriales - art. L6365-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029006701", "@num": "R1617-22", "#text": "Code général des collectivités territoriales - art. R1617-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829289", "@num": "L135 Q", "#text": "Livre des procédures fiscales - art. L135 Q (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006572181", "@num": "L311-12", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L311-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164506", "@fin": "2999-01-01", "#text": "CHAPITRE VII : Dispositions relatives aux comptables des collectivités territoriales", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149214", "@fin": "2999-01-01", "#text": "TITRE Ier", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135483", "@fin": "2999-01-01", "#text": "LIVRE VI : DISPOSITIONS FINANCIÈRES ET COMPTABLES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116627", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS GÉNÉRALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389695", "@fin": "2004-12-31", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389696", "@fin": "2005-05-03", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006389697", "@fin": "2009-05-14", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2005-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630474", "@fin": "2009-12-12", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021479226", "@fin": "2011-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2009-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409460", "@fin": "2012-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025160824", "@fin": "2012-06-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033178", "@fin": "2013-12-08", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312177", "@fin": "2016-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033189218", "@fin": "2017-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815225", "@fin": "2019-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365847", "@fin": "2022-01-01", "@num": "L1617-5", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914550", "@fin": "2999-01-01", "@num": "L1617-5", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du présent article s'appliquent également aux établissements publics de santé.
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1° En l'absence de contestation, le titre de recettes individuel ou collectif émis par la collectivité territoriale ou l'établissement public local permet l'exécution forcée d'office contre le débiteur.
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Toutefois, l'introduction devant une juridiction de l'instance ayant pour objet de contester le bien-fondé d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local suspend la force exécutoire du titre.
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L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.
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2° L'action dont dispose le débiteur d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local pour contester directement devant la juridiction compétente le bien-fondé de ladite créance se prescrit dans le délai de deux mois suivant la réception du titre exécutoire ou, à défaut, du premier acte procédant de ce titre ou de la notification d'un acte de poursuite.
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L'action dont dispose le débiteur de la créance visée à l'alinéa précédent pour contester directement devant le juge de l'exécution visé à l'article L. 311-12 du code de l'organisation judiciaire la régularité formelle de l'acte de poursuite diligenté à son encontre se prescrit dans le délai de deux mois suivant la notification de l'acte contesté.
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3° L'action des comptables publics chargés de recouvrer les créances des régions, des départements, des communes et des établissements publics locaux se prescrit par quatre ans à compter de la prise en charge du titre de recettes.
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Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.
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4° Le titre de recettes individuel ou un extrait du titre de recettes collectif est adressé aux redevables sous pli simple. Lorsque le redevable n'a pas effectué le versement qui lui était demandé à la date limite du paiement, le comptable chargé du recouvrement doit lui envoyer une lettre de rappel avant la notification du premier acte de poursuite devant donner lieu à des frais.
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5° Le recouvrement par les comptables directs du Trésor des titres rendus exécutoires dans les conditions prévues au présent article peut être assuré par voie d'opposition à tiers détenteur adressée aux personnes physiques ou morales qui détiennent des fonds pour le compte de redevables, qui ont une dette envers lui ou qui lui versent une rémunération.
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Les comptables directs du Trésor chargés du recouvrement de ces titres peuvent procéder par la voie de l'opposition à tiers détenteur lorsque les sommes dues par un redevable au même poste comptable sont supérieures à un montant, fixé par décret en Conseil d'Etat, pour chacune des catégories de tiers détenteur.
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Le comptable public chargé du recouvrement notifie cette opposition au redevable en même temps qu'elle est adressée au tiers détenteur.
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L'opposition à tiers détenteur emporte l'effet d'attribution immédiate, prévu à l'article 43 de la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution, des sommes saisies disponibles au profit de la collectivité ou de l'établissement public local créancier à concurrence des sommes pour lesquelles l'opposition est pratiquée.
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Sous peine de se voir réclamer les sommes saisies majorées du taux d'intérêt légal, les fonds doivent être reversés dans les trente jours qui suivent la réception de l'opposition par le tiers détenteur auprès du comptable chargé du recouvrement.
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L'opposition à tiers détenteur peut s'exercer sur les créances conditionnelles ou à terme : dans ce cas, les fonds sont versés au comptable public chargé du recouvrement lorsque ces créances deviennent exigibles.
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Lorsqu'une même personne est simultanément destinataire de plusieurs oppositions à tiers détenteur établies au nom du même redevable, elle doit, en cas d'insuffisance des fonds, exécuter ces oppositions en proportion de leurs montants respectifs.
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Si les fonds détenus ou dus par le tiers détenteur sont indisponibles entre ses mains, ce dernier doit en aviser le comptable chargé du recouvrement dès la réception de l'opposition.
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Les contestations relatives à l'opposition sont introduites et instruites dans les conditions fixées aux 1° et 2° du présent article.
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6° Les comptables directs du Trésor chargés du recouvrement d'une créance assise et liquidée par une collectivité territoriale ou ses établissements publics peuvent obtenir sans que le secret professionnel ne puisse leur être opposé, les informations et renseignements nécessaires à l'exercice de cette mission.
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Ce droit de communication s'exerce quel que soit le support utilisé pour la conservation de ces informations ou renseignements.
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Les renseignements et informations communiqués aux comptables visés au premier alinéa sont ceux relatifs à l'état civil des débiteurs, à leur domicile, aux nom et adresse de leur employeur et des établissements ou organismes auprès desquels un compte de dépôt est ouvert à leur nom, aux nom et adresse des organismes ou particuliers qui détiennent des fonds et valeurs pour leur compte, à l'immatriculation de leur véhicule.
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Ces renseignements et informations peuvent être sollicités auprès des collectivités territoriales et de leurs établissements publics locaux, des administrations et entreprises publiques, des établissements et organismes de sécurité sociale, ainsi que des organismes ou particuliers assurant des prestations de services à caractère juridique, financier ou comptable, ou la détention de biens ou de fonds pour le compte de débiteurs.
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7° Lorsque la dette visée au 5° est supérieure au montant mentionné au deuxième alinéa du 5° et que le comptable direct du Trésor est autorisé par des dispositions législatives ou réglementaires à procéder au recouvrement forcé d'une créance, ce comptable doit, préalablement à la mise en oeuvre de l'opposition à tiers détenteur, demander à un huissier de justice d'obtenir du débiteur, dans un délai fixé par décret en Conseil d'Etat, qu'il s'acquitte entre ses mains du montant de sa dette.
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Dans ce cas, les frais de recouvrement sont versés directement par le redevable à l'huissier de justice.
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Le montant des frais perçus par l'huissier de justice est calculé par application d'un taux proportionnel au montant des sommes recouvrées, fixé par un arrêté conjoint du ministre de l'économie, des finances et de l'industrie et du ministre de la justice.
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" } }, "LEGIARTI000006389747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1791-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-16", "DATE_DEBUT": "2002-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006389747", "URL": "article/LEGI/ARTI/00/00/06/38/97/LEGIARTI000006389747.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTXXXXXXXXX1X1791L03AXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2007-223 du 21 février 2007 art 17 I 1° : Le livre VII de la première partie du CGCT est abrogé en tant qu'il s'applique à la collectivité départementale de Mayotte.
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006386984", "@num": "5", "#text": "Ordonnance n°2002-1450 du 12 décembre 2002 - art. 5 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000416355", "@nortexte": "DOMX0200172R", "@numtexte": "2002-1450", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2002-12-12" }, { "@id": "LEGIARTI000020625234", "@num": "28", "#text": "Ordonnance n°2009-536 du 14 mai 2009 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000020612596", "@nortexte": "IOCX0824145R", "@numtexte": "2009-536", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-05-14" }, { "@id": "LEGIARTI000006389490", "@num": "L1511-4", "#text": "Code général des collectivités territoriales - art. L1511-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389615", "@num": "L1612-1", "#text": "Code général des collectivités territoriales - art. L1612-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389562", "@num": "L1612-4", "#text": "Code général des collectivités territoriales - art. L1612-4", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389565", "@num": "L1612-8", "#text": "Code général des collectivités territoriales - art. L1612-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389603", "@num": "L1617-1", "#text": "Code général des collectivités territoriales - art. L1617-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389748", "@num": "L1761-1", "#text": "Code général des collectivités territoriales - art. L1761-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389762", "@num": "L1772-1", "#text": "Code général des collectivités territoriales - art. L1772-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389765", "@num": "L1774-1", "#text": "Code général des collectivités territoriales - art. L1774-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164528", "@fin": "2009-05-16", "#text": "CHAPITRE UNIQUE", "@debut": "2002-12-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149225", "@fin": "2009-05-16", "#text": "TITRE IX : DISPOSITIONS DIVERSES", "@debut": "2002-12-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135484", "@fin": "2011-03-31", "#text": "LIVRE VII : DISPOSITIONS APPLICABLES À MAYOTTE", "@debut": "2001-07-13" }, { "@id": "LEGISCTA000023236046", "@fin": "2999-01-01", "#text": "LIVRE VII : DISPOSITIONS PARTICULIÈRES APPLICABLES À MAYOTTE", "@debut": "2011-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006116627", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : DISPOSITIONS GÉNÉRALES", "@debut": "1996-02-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006088000", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1996-02-24" } ] }, "@cid": "LEGITEXT000006070633", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des collectivités territoriales", "@debut": "1996-02-24", "@id_txt": "LEGITEXT000006070633", "@c_titre_court": "Code général des collectivités territoriales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006389747", "@fin": "2009-05-16", "@num": "L1791-3", "@etat": "ABROGE", "@debut": "2002-12-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les articles suivants ne sont applicables qu'à compter du renouvellement des conseils municipaux en 2007 :
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1° Les articles L. 1761-1, L. 1761-2 et L. 1761-3 en tant qu'ils sont applicables aux communes de Mayotte, et l'article L. 1761-4 en tant qu'il rend applicables aux communes de Mayotte les articles L. 1511-4 et L. 1511-5 ;
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2° L'article L. 1772-1 en tant qu'il rend applicables aux communes de Mayotte les articles L. 1612-1, L. 1612-2, L. 1612-4 à L. 1612-6, L. 1612-8 à L. 1612-19 ;
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3° L'article L. 1774-1 en tant qu'il rend applicables aux communes de Mayotte les articles L. 1617-1 à L. 1617-5.
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Les dispositions du présent article s'appliquent également aux établissements publics de santé.

1° En l'absence de contestation, le titre de recettes individuel ou collectif émis par la collectivité territoriale ou l'établissement public local permet l'exécution forcée d'office contre le débiteur.

Toutefois, l'introduction devant une juridiction de l'instance ayant pour objet de contester le bien-fondé d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local suspend la force exécutoire du titre.

L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.

2° L'action dont dispose le débiteur d'une créance assise et liquidée par une collectivité territoriale ou un établissement public local pour contester directement devant la juridiction compétente le bien-fondé de ladite créance se prescrit dans le délai de deux mois suivant la réception du titre exécutoire ou, à défaut, du premier acte procédant de ce titre ou de la notification d'un acte de poursuite.

L'action dont dispose le débiteur de la créance visée à l'alinéa précédent pour contester directement devant le juge de l'exécution visé à l'article L. 311-12 du code de l'organisation judiciaire la régularité formelle de l'acte de poursuite diligenté à son encontre se prescrit dans le délai de deux mois suivant la notification de l'acte contesté.

3° L'action des comptables publics chargés de recouvrer les créances des régions, des départements, des communes et des établissements publics locaux se prescrit par quatre ans à compter de la prise en charge du titre de recettes.

Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.

4° Le titre de recettes individuel ou un extrait du titre de recettes collectif est adressé aux redevables sous pli simple. Lorsque le redevable n'a pas effectué le versement qui lui était demandé à la date limite du paiement, le comptable chargé du recouvrement doit lui envoyer une lettre de rappel avant la notification du premier acte de poursuite devant donner lieu à des frais.

En application de l'article 4 de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administrations, le titre de recettes individuel ou l'extrait du titre de recettes collectif mentionne les nom, prénoms et qualité de la personne qui l'a émis ainsi que les voies et délais de recours.
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Seul le bordereau de titres de recettes est signé pour être produit en cas de contestation.

5° Le recouvrement par les comptables directs du Trésor des titres rendus exécutoires dans les conditions prévues au présent article peut être assuré par voie d'opposition à tiers détenteur adressée aux personnes physiques ou morales qui détiennent des fonds pour le compte de redevables, qui ont une dette envers lui ou qui lui versent une rémunération.

Les comptables directs du Trésor chargés du recouvrement de ces titres peuvent procéder par la voie de l'opposition à tiers détenteur lorsque les sommes dues par un redevable au même poste comptable sont supérieures à un montant, fixé par décret en Conseil d'Etat, pour chacune des catégories de tiers détenteur.

Le comptable public chargé du recouvrement notifie cette opposition au redevable en même temps qu'elle est adressée au tiers détenteur.

L'opposition à tiers détenteur emporte l'effet d'attribution immédiate, prévu à l'article 43 de la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution, des sommes saisies disponibles au profit de la collectivité ou de l'établissement public local créancier à concurrence des sommes pour lesquelles l'opposition est pratiquée.

Sous peine de se voir réclamer les sommes saisies majorées du taux d'intérêt légal, les fonds doivent être reversés dans les trente jours qui suivent la réception de l'opposition par le tiers détenteur auprès du comptable chargé du recouvrement.

L'opposition à tiers détenteur peut s'exercer sur les créances conditionnelles ou à terme : dans ce cas, les fonds sont versés au comptable public chargé du recouvrement lorsque ces créances deviennent exigibles.

Lorsqu'une même personne est simultanément destinataire de plusieurs oppositions à tiers détenteur établies au nom du même redevable, elle doit, en cas d'insuffisance des fonds, exécuter ces oppositions en proportion de leurs montants respectifs.

Si les fonds détenus ou dus par le tiers détenteur sont indisponibles entre ses mains, ce dernier doit en aviser le comptable chargé du recouvrement dès la réception de l'opposition.

Les contestations relatives à l'opposition sont introduites et instruites dans les conditions fixées aux 1° et 2° du présent article.

6° Les comptables directs du Trésor chargés du recouvrement d'une créance assise et liquidée par une collectivité territoriale ou ses établissements publics peuvent obtenir sans que le secret professionnel ne puisse leur être opposé, les informations et renseignements nécessaires à l'exercice de cette mission.

Ce droit de communication s'exerce quel que soit le support utilisé pour la conservation de ces informations ou renseignements.

Les renseignements et informations communiqués aux comptables visés au premier alinéa sont ceux relatifs à l'état civil des débiteurs, à leur domicile, aux nom et adresse de leur employeur et des établissements ou organismes auprès desquels un compte de dépôt est ouvert à leur nom, aux nom et adresse des organismes ou particuliers qui détiennent des fonds et valeurs pour leur compte, à l'immatriculation de leur véhicule.

Ces renseignements et informations peuvent être sollicités auprès des collectivités territoriales et de leurs établissements publics locaux, des administrations et entreprises publiques, des établissements et organismes de sécurité sociale, ainsi que des organismes ou particuliers assurant des prestations de services à caractère juridique, financier ou comptable, ou la détention de biens ou de fonds pour le compte de débiteurs.

En complément de ce droit de communication, les comptables directs du Trésor chargés du recouvrement d'une créance dont l'assiette est établie et qui est liquidée par une collectivité territoriale ou l'un de ses établissements publics disposent d'un droit d'accès aux fichiers utilisés par les services en charge de l'établissement de l'assiette et du recouvrement des impôts.

\n
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Les dispositions du présent article s'appliquent également aux établissements publics de santé.

L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.

L'action dont dispose le débiteur de la créance visée à l'alinéa précédent pour contester directement devant le juge de l'exécution mentionné aux articles L. 213-5 et L. 213-6 du code de l'organisation judiciaire la régularité formelle de l'acte de poursuite diligenté à son encontre se prescrit dans le délai de deux mois suivant la notification de l'acte contesté.

Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.

Seul le bordereau de titres de recettes est signé pour être produit en cas de contestation.

Le comptable public chargé du recouvrement notifie cette opposition au redevable en même temps qu'elle est adressée au tiers détenteur.

Si les fonds détenus ou dus par le tiers détenteur sont indisponibles entre ses mains, ce dernier doit en aviser le comptable chargé du recouvrement dès la réception de l'opposition.

Les contestations relatives à l'opposition sont introduites et instruites dans les conditions fixées aux 1° et 2° du présent article.

Ce droit de communication s'exerce quel que soit le support utilisé pour la conservation de ces informations ou renseignements.

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" } }, "LEGIARTI000022175453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1617-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-03-22", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175453", "URL": "article/LEGI/ARTI/00/00/22/17/54/LEGIARTI000022175453.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006364238", "@num": "21-3", "#text": "Loi n°72-619 du 5 juillet 1972 - art. 21-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000880039", "#text": "Loi 82-213 1982-03-02 art. 14 et 54 et Loi 72-619 1972-07-05 art. 21-3 par. 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Le comptable de la commune, du département ou de la région est un comptable public de l'Etat ayant la qualité de comptable principal.

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\n

Il est nommé par le ministre chargé du budget après information préalable, selon le cas, du ou des maires concernés, du président du conseil général ou du président du conseil régional.

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Le comptable de la région et du département ne peut être chargé des fonctions de comptable de l'Etat.

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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236041", "@num": "L1711-1", "#text": "Code général des collectivités territoriales - art. L1711-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236038", "@num": "L1711-3", "#text": "Code général des collectivités territoriales - art. L1711-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023236035", "@num": "L1711-4", "#text": "Code général des collectivités territoriales - art. L1711-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023176225", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS MODIFIANT LA PREMIERE PARTIE DU CODE GENERAL DES COLLECTIVITES TERRITORIALES", "@debut": "2010-12-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023176233", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS MODIFIANT LE CODE GENERAL DES COLLECTIVITES TERRITORIALES", "@debut": "2010-12-09" } ] }, "@cid": "JORFTEXT000023174577", "@nor": "IOCX1014249L", "@num": "2010-1487", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2010-1487 du 7 décembre 2010 relative au Département de Mayotte (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023174577", "@c_titre_court": "LOI n°2010-1487 du 7 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1487 du 7 décembre 2010 relative au Département de Mayotte (1)", "@debut": "2010-12-09", "@id_txt": "LEGITEXT000023176224", "@c_titre_court": "LOI n° 2010-1487 du 7 décembre 2010" } ], "@date_publi": "2010-12-08", "@date_signature": "2010-12-07" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023176271", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2010-12-09", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023174602", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A modifié les dispositions suivantes :

- Code général des collectivités territoriales
\n
\nSct. LIVRE VII : DISPOSITIONS PARTICULIÈRES APPLICABLES À MAYOTTE, Art. L1711-1, Art. L1711-3, Art. L1711-4\n
\n
\n
II.-Le service d'incendie et de secours du Département de Mayotte est éligible au fonds d'aide à l'investissement des services départementaux d'incendie et de secours dans les conditions prévues aux I et IV de l'article L. 1424-36-1 jusqu'au 31 décembre 2013.
\n
\n

\n
\n

\n
\n
\n
\n

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Les dispositions du présent article s'appliquent également aux établissements publics de santé.

L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.

Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.

4° Une ampliation du titre de recettes individuel ou de l'extrait du titre de recettes collectif est adressée au redevable sous pli simple. Lorsque le redevable n'a pas effectué le versement qui lui était demandé à la date limite de paiement, le comptable public compétent lui adresse une mise en demeure de payer avant la notification du premier acte d'exécution forcée devant donner lieu à des frais.

Seul le bordereau de titres de recettes est signé pour être produit en cas de contestation.

5° Lorsque la mise en demeure de payer n'a pas été suivie de paiement, le comptable public compétent peut, à l'expiration d'un délai de trente jours suivant sa notification, engager des poursuites devant donner lieu à des frais mis à la charge du redevable dans les conditions fixées à l'article 1912 du code général des impôts.

La mise en demeure de payer interrompt la prescription de l'action en recouvrement.

L'envoi de la mise en demeure de payer tient lieu du commandement prescrit par le code de procédure civile préalablement à une saisie-vente. Dans ce cas, la mise en demeure de payer n'est pas soumise aux conditions générales de validité des actes des huissiers de justice ;

6° Pour les créances d'un montant inférieur à 15 000 €, la mise en demeure de payer est précédée d'une lettre de relance adressée par le comptable public compétent ou d'une phase comminatoire, par laquelle il demande à un huissier de justice d'obtenir du redevable qu'il s'acquitte auprès de lui du montant de sa dette.

Les frais de recouvrement sont versés directement par le redevable à l'huissier de justice. Le montant des frais, qui restent acquis à l'huissier de justice, est calculé selon un taux proportionnel aux sommes recouvrées fixé par arrêté conjoint du ministre chargé du budget et du ministre de la justice.

Lorsque la lettre de relance ou la phase comminatoire n'a pas été suivie de paiement, le comptable public compétent peut adresser une mise en demeure de payer. Dans ce cas, l'exécution forcée des poursuites donnant lieu à des frais peut être engagée à l'expiration d'un délai de huit jours suivant la notification de la mise en demeure de payer.

7° Le recouvrement par les comptables publics compétents des titres rendus exécutoires dans les conditions prévues au présent article peut être assuré par voie d'opposition à tiers détenteur adressée aux personnes physiques ou morales qui détiennent des fonds pour le compte de redevables, qui ont une dette envers lui ou qui lui versent une rémunération.

Les comptables publics compétents chargés du recouvrement de ces titres peuvent procéder par la voie de l'opposition à tiers détenteur lorsque les sommes dues par un redevable au même poste comptable sont supérieures à un montant, fixé par décret en Conseil d'Etat, pour chacune des catégories de tiers détenteur.

Le comptable public chargé du recouvrement notifie cette opposition au redevable en même temps qu'elle est adressée au tiers détenteur.

Si les fonds détenus ou dus par le tiers détenteur sont indisponibles entre ses mains, ce dernier doit en aviser le comptable chargé du recouvrement dès la réception de l'opposition.

Les contestations relatives à l'opposition sont introduites et instruites dans les conditions fixées aux 1° et 2° du présent article.

8° Les comptables publics compétents chargés du recouvrement d'une créance assise et liquidée par une collectivité territoriale ou ses établissements publics peuvent obtenir sans que le secret professionnel ne puisse leur être opposé, les informations et renseignements nécessaires à l'exercice de cette mission.

Ce droit de communication s'exerce quel que soit le support utilisé pour la conservation de ces informations ou renseignements.

En complément de ce droit de communication, les comptables publics compétents chargés du recouvrement d'une créance dont l'assiette est établie et qui est liquidée par une collectivité territoriale ou l'un de ses établissements publics disposent d'un droit d'accès aux fichiers utilisés par les services en charge de l'établissement de l'assiette et du recouvrement des impôts.

\n
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Les dispositions du présent article s'appliquent également aux établissements publics de santé.

L'introduction de l'instance ayant pour objet de contester la régularité formelle d'un acte de poursuite suspend l'effet de cet acte.

Le délai de quatre ans mentionné à l'alinéa précédent est interrompu par tous actes comportant reconnaissance de la part des débiteurs et par tous actes interruptifs de la prescription.

Seul le bordereau de titres de recettes est signé pour être produit en cas de contestation.

La mise en demeure de payer interrompt la prescription de l'action en recouvrement.

L'envoi de la mise en demeure de payer tient lieu du commandement prescrit par le code des procédures civiles d'exécution préalablement à une saisie-vente. Dans ce cas, la mise en demeure de payer n'est pas soumise aux conditions générales de validité des actes des huissiers de justice ;

Le comptable public chargé du recouvrement notifie cette opposition au redevable en même temps qu'elle est adressée au tiers détenteur.

Si les fonds détenus ou dus par le tiers détenteur sont indisponibles entre ses mains, ce dernier doit en aviser le comptable chargé du recouvrement dès la réception de l'opposition.

Les contestations relatives à l'opposition sont introduites et instruites dans les conditions fixées aux 1° et 2° du présent article.

Ce droit de communication s'exerce quel que soit le support utilisé pour la conservation de ces informations ou renseignements.

9° Les créances recouvrées selon les dispositions du présent article peuvent faire l'objet d'une assistance en matière de recouvrement ou de prises de mesures conservatoires, de notification d'actes ou de décisions, y compris judiciaires, et d'échange de renseignements auprès des Etats membres de l'Union européenne dans les conditions prévues aux articles L. 283 A à L. 283 F du livre des procédures fiscales.

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Article L1774-1 AUTONOME ABROGE, en vigueur du 22/02/2007 au 31/03/2011 (Code général des collectivités territoriales)