{ "article": { "LEGIARTI000019998086": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019998086", "URL": "article/LEGI/ARTI/00/00/19/99/80/LEGIARTI000019998086.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006358227", "@num": "D131-11", "#text": "Code des juridictions financières - art. D131-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358270", "@num": "D131-40", "#text": "Code des juridictions financières - art. D131-40 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358361", "@num": "D144-6", "#text": "Code des juridictions financières - art. D144-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019991718", "@nor": "PRMX0830337D", "@num": "2008-1398", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-1398 du 19 décembre 2008 portant réforme des procédures juridictionnelles devant la Cour des comptes, les chambres régionales des comptes et la chambre territoriale des comptes de Nouvelle-Calédonie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019991718", "@c_titre_court": "Décret n°2008-1398 du 19 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-1398 du 19 décembre 2008 portant réforme des procédures juridictionnelles devant la Cour des comptes, les chambres régionales des comptes et la chambre territoriale des comptes de Nouvelle-Calédonie", "@debut": "2008-12-27", "@id_txt": "LEGITEXT000019998137", "@c_titre_court": "Décret n°2008-1398 du 19 décembre 2008" } ], "@date_publi": "2008-12-26", "@date_signature": "2008-12-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019998086", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019991816", "@fin": "2999-01-01", "@num": "38", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code des juridictions financières
\n Art. D131-11, Art. D131-40, Art. D144-6\n
\n

\n
" } }, "LEGIARTI000006358227": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-11", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358227", "URL": "article/LEGI/ARTI/00/00/06/35/82/LEGIARTI000006358227.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X131D011XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323987", "@num": "12", "#text": "Décret n°77-1017 du 1 septembre 1977 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000700269", "@numtexte": "77-1017", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-09-01" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000019998086", "@num": "38", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192126", "@fin": "2017-05-01", "#text": "Paragraphe 2 : Dispositions concernant les receveurs des administrations financières.", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180757", "@fin": "2017-05-01", "#text": "Sous-section 1 : Jugement des comptes des comptables patents", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608192", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164164", "@fin": "2023-01-01", "#text": "Section 1 : Jugement des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358227", "@fin": "2008-12-27", "@num": "D131-11", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le délai imparti par l'arrêt, les directeurs des services fiscaux et les directeurs régionaux des douanes transmettent au greffe de la Cour des comptes les réponses des receveurs aux injonctions qui leur ont été adressées, en y joignant leurs propres observations, s'il y a lieu.
\n
" } }, "LEGIARTI000006358270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-40", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2003-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006358270", "URL": "article/LEGI/ARTI/00/00/06/35/82/LEGIARTI000006358270.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X131D040XXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006360336", "@num": "4", "#text": "Décret n°96-755 du 21 août 1996 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000194936", "@nortexte": "BUDR9606059D", "@numtexte": "96-755", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-08-21" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006217597", "@num": "1", "#text": "Décret n°2003-186 du 5 mars 2003 - art. 1 () JORF 7 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235393", "@nortexte": "BUDR0206199D", "@numtexte": "2003-186", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-05" }, { "@id": "LEGIARTI000019998086", "@num": "38", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000006357167", "@num": "L131-7", "#text": "Code des juridictions financières - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358464", "@num": "R231-33", "#text": "Code des juridictions financières - art. R231-33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358581", "@num": "R262-54", "#text": "Code des juridictions financières - art. R262-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006164168", "@fin": "2017-05-01", "#text": "Section 4 : Condamnation des comptables à l'amende pour retard", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034608369", "@fin": "2023-01-01", "#text": "Section 4 : Condamnation des comptables à l'amende", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148694", "@fin": "2023-01-01", "#text": "CHAPITRE Ier : Compétences juridictionnelles", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788311", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Accès aux comptes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134868", "@fin": "2999-01-01", "#text": "TITRE III : Compétences et attributions", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358269", "@fin": "2003-03-07", "@num": "D131-40", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358270", "@fin": "2008-12-27", "@num": "D131-40", "@etat": "ABROGE", "@debut": "2003-03-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans la limite fixée pour les comptes d'un même exercice par l'article L. 131-7, le taux maximum de l'amende pouvant être infligée à un comptable public pour retard dans les réponses aux injonctions formulées lors d'un jugement sur ses comptes est fixé à 3 euros par injonction et par mois de retard.
\n
" } }, "LEGIARTI000006358361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D144-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-27", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358361", "URL": "article/LEGI/ARTI/00/00/06/35/83/LEGIARTI000006358361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X144D006XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "#text": "Décret 96-366 1969-04-11, art 7 al 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019998086", "@num": "38", "#text": "Décret n°2008-1398\n du 19 décembre 2008 - art. 38", "@sens": "cible", "@cidtexte": "JORFTEXT000019991718", "@nortexte": "PRMX0830337D", "@numtexte": "2008-1398", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148703", "@fin": "2008-12-27", "#text": "Chapitre IV : Notification des arrêts.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000020043249", "@fin": "2013-04-01", "#text": "CHAPITRE IV : Notification des arrêts et des ordonnances", "@debut": "2008-12-27" }, { "@id": "LEGISCTA000027262646", "@fin": "2017-05-01", "#text": "CHAPITRE IV : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134869", "@fin": "2999-01-01", "#text": "TITRE IV : Procédure", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115552", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "2000-04-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358361", "@fin": "2008-12-27", "@num": "D144-6", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les arrêts rendus par la Cour des comptes sont notifiés par le procureur général au ministre chargé des finances et, lorsqu'ils concernent les comptables des établissements publics nationaux, aux ministres intéressés.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006358270", "cible": true, "cidtexte": "JORFTEXT000019991718", "id": "LEGIARTI000019998086", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006358227", "cible": true, "cidtexte": "JORFTEXT000019991718", "id": "LEGIARTI000019998086", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006358361", "cible": true, "cidtexte": "JORFTEXT000019991718", "id": "LEGIARTI000019998086", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019998086", "liens_entrants": true }

Article 38 ENTIEREMENT_MODIF (Décret n° 2008-1398 du 19 décembre 2008 portant réforme des procédures juridictionnelles devant la Cour des comptes, les chambres régionales des comptes et la chambre territoriale des comptes de Nouvelle-Calédonie)