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La Cour des comptes peut également exercer, dans des conditions fixées par décret en Conseil d'Etat, un contrôle du compte d'emploi des ressources collectées auprès du public, dans le cadre de campagnes menées à l'échelon national par les organismes visés à l'article 3 de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant appel à la générosité publique, afin de vérifier la conformité des dépenses engagées par ces organismes aux objectifs poursuivis par l'appel à la générosité publique.
\n
" } }, "LEGIARTI000006357086": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1996-06-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006357086", "URL": "article/LEGI/ARTI/00/00/06/35/70/LEGIARTI000006357086.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X111L08AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 67-483 0967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403811", "@num": "5", "#text": "Loi n°67-483 du 22 juin 1967 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFTEXT000000162114", "#text": "Loi 91-772 1991-08-07 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006319638", "@num": "10", "#text": "Loi n°96-559 du 24 juin 1996 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000742825", "@nortexte": "ECOX9601558L", "@numtexte": "96-559", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-06-24" }, { "@id": "LEGITEXT000024045233", "#text": "Décret n°2011-556\n du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043599", "@nortexte": "EFIE1029886D", "@numtexte": "2011-556", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. 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R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033605295", "@num": "R143-6", "#text": "Code des juridictions financières - art. R143-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982253", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifié par Loi 96-559 1996-06-24, art 10", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357085", "@fin": "1996-06-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357086", "@fin": "2003-08-02", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1996-06-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357087", "@fin": "2010-01-01", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645183", "@fin": "2015-07-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030930180", "@fin": "2017-05-01", "@num": "L111-8", "@etat": "TRANSFERE", "@debut": "2015-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033262450", "@fin": "2999-01-01", "@num": "L111-8", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La Cour des comptes peut également exercer, dans des conditions fixées par décret en Conseil d'Etat, un contrôle du compte d'emploi des ressources collectées auprès du public, dans le cadre de campagnes menées à l'échelon national par les organismes visés à l'article 3 de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant appel à la générosité publique, afin de vérifier la conformité des dépenses engagées par ces organismes aux objectifs poursuivis par l'appel à la générosité publique.
\n
Ce contrôle peut comporter des vérifications auprès d'autres organismes qui reçoivent des organismes mentionnés au premier alinéa, sous quelque forme que ce soit, des ressources collectées dans le cadre de ces campagnes.
" } }, "LEGIARTI000006357087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006357087", "URL": "article/LEGI/ARTI/00/00/06/35/70/LEGIARTI000006357087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX1X111L08AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Loi 67-483 0967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403811", "@num": "5", "#text": "Loi n°67-483 du 22 juin 1967 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006476852", "@num": "4-1", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 4-1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000162114", "#text": "Loi 91-772 1991-08-07 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@id": "JORFTEXT000000733681", "#text": "Loi 94-1040 1994-12-02", "@sens": "source", "@cidtexte": "JORFTEXT000000733681", "@nortexte": "ECOX9300187L", "@numtexte": "94-1040", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-02" }, { "@id": "LEGIARTI000006221818", "@num": "15", "#text": "Loi n°2003-709 du 1 août 2003 - art. 15 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000791289", "@nortexte": "MCCX0300015L", "@numtexte": "2003-709", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGITEXT000024045233", "#text": "Décret n°2011-556\n du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043599", "@nortexte": "EFIE1029886D", "@numtexte": "2011-556", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236254", "@num": "L111-17", "#text": "Code des juridictions financières - art. L111-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357190", "@num": "L133-3", "#text": "Code des juridictions financières - art. L133-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357191", "@num": "L133-4", "#text": "Code des juridictions financières - art. L133-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357199", "@num": "L135-2", "#text": "Code des juridictions financières - art. L135-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030930185", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262510", "@num": "R112-17-2", "#text": "Code des juridictions financières - art. R112-17-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860217", "@num": "R136-2", "#text": "Code des juridictions financières - art. R136-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033605295", "@num": "R143-6", "#text": "Code des juridictions financières - art. R143-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982253", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifié par Loi 96-559 1996-06-24, art 10", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357085", "@fin": "1996-06-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357086", "@fin": "2003-08-02", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1996-06-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357087", "@fin": "2010-01-01", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645183", "@fin": "2015-07-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030930180", "@fin": "2017-05-01", "@num": "L111-8", "@etat": "TRANSFERE", "@debut": "2015-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033262450", "@fin": "2999-01-01", "@num": "L111-8", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La Cour des comptes peut également exercer, dans des conditions fixées par décret en Conseil d'Etat, un contrôle du compte d'emploi des ressources collectées auprès du public, dans le cadre de campagnes menées à l'échelon national par les organismes visés à l'article 3 de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant appel à la générosité publique, afin de vérifier la conformité des dépenses engagées par ces organismes aux objectifs poursuivis par l'appel à la générosité publique.
\n
Ce contrôle peut comporter des vérifications auprès d'autres organismes qui reçoivent des organismes mentionnés au premier alinéa, sous quelque forme que ce soit, des ressources collectées dans le cadre de ces campagnes.
\n
La Cour des comptes peut contrôler, dans des conditions prévues par un décret en Conseil d'Etat, la conformité entre les objectifs des organismes visés à l'article 4-1 de la loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat et les dépenses financées par les dons ouvrant droit, au bénéfice des donateurs, à un avantage fiscal au titre de l'impôt sur le revenu ou de l'impôt sur les sociétés.
" } }, "LEGIARTI000021645183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-07-25", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645183", "URL": "article/LEGI/ARTI/00/00/21/64/51/LEGIARTI000021645183.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Loi 67-483 0967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403811", "@num": "5", "#text": "Loi n°67-483 du 22 juin 1967 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006657684", "@num": "3", "#text": "Loi n°91-772 du 7 août 1991 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@id": "LEGIARTI000021579891", "@num": "20", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000024045233", "#text": "Décret n°2011-556\n du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043599", "@nortexte": "EFIE1029886D", "@numtexte": "2011-556", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236254", "@num": "L111-17", "#text": "Code des juridictions financières - art. L111-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357190", "@num": "L133-3", "#text": "Code des juridictions financières - art. L133-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357191", "@num": "L133-4", "#text": "Code des juridictions financières - art. L133-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357199", "@num": "L135-2", "#text": "Code des juridictions financières - art. L135-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030930185", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262510", "@num": "R112-17-2", "#text": "Code des juridictions financières - art. R112-17-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860217", "@num": "R136-2", "#text": "Code des juridictions financières - art. R136-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033605295", "@num": "R143-6", "#text": "Code des juridictions financières - art. R143-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982253", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifié par Loi 96-559 1996-06-24, art 10", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357085", "@fin": "1996-06-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357086", "@fin": "2003-08-02", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1996-06-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357087", "@fin": "2010-01-01", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645183", "@fin": "2015-07-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030930180", "@fin": "2017-05-01", "@num": "L111-8", "@etat": "TRANSFERE", "@debut": "2015-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033262450", "@fin": "2999-01-01", "@num": "L111-8", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes peut également exercer, dans des conditions fixées par décret en Conseil d'Etat, un contrôle du compte d'emploi des ressources collectées auprès du public, dans le cadre de campagnes menées à l'échelon national par les organismes visés à l'article 3 de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant appel à la générosité publique, afin de vérifier la conformité des dépenses engagées par ces organismes aux objectifs poursuivis par l'appel à la générosité publique.

\n
\n

Ce contrôle peut comporter des vérifications auprès d'autres organismes qui reçoivent des organismes mentionnés au premier alinéa, sous quelque forme que ce soit, des ressources collectées dans le cadre de ces campagnes.

\n
\n

La Cour des comptes peut contrôler, dans des conditions fixées par un décret en Conseil d'Etat, la conformité entre les objectifs des organismes bénéficiant de dons ouvrant droit à un avantage fiscal et les dépenses financées par ces dons, lorsque le montant annuel de ceux-ci excède un seuil fixé par un décret en Conseil d'Etat.

Lorsque la Cour des comptes atteste, à l'issue du contrôle d'un organisme visé au présent article, de la non-conformité des dépenses engagées aux objectifs poursuivis par l'appel à la générosité publique ou de la non-conformité des dépenses financées par les dons ouvrant droit à un avantage fiscal aux objectifs de l'organisme, elle assortit son rapport d'une déclaration explicite en ce sens. Cette déclaration est transmise au ministre chargé du budget et aux présidents des commissions des finances de l'Assemblée nationale et du Sénat. Elle est rendue publique.

Les formes que prend la déclaration visée à l'alinéa précédent et les conditions de sa publicité sont précisées par décret.

\n
\n
" } }, "LEGIARTI000022851620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022851620", "URL": "article/LEGI/ARTI/00/00/22/85/16/LEGIARTI000022851620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022851229", "@nor": "PRMX1016387D", "@num": "2010-1121", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-1121 du 23 septembre 2010 portant application de l'article L. 111-8 du code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022851229", "@c_titre_court": "Décret n°2010-1121 du 23 septembre 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-1121 du 23 septembre 2010 portant application de l'article L. 111-8 du code des juridictions financières", "@debut": "2010-09-27", "@id_txt": "LEGITEXT000022851617", "@c_titre_court": "Décret n°2010-1121 du 23 septembre 2010" } ], "@date_publi": "2010-09-26", "@date_signature": "2010-09-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022851620", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022851232", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R133-5\n
\n

\n
" } }, "LEGIARTI000030930180": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-8", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2015-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000030930180", "URL": "article/LEGI/ARTI/00/00/30/93/01/LEGIARTI000030930180.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Loi 67-483 0967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403811", "@num": "5", "#text": "Loi n°67-483 du 22 juin 1967 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006657684", "@num": "3", "#text": "Loi n° 91-772 du 7 août 1991 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000162114", "@nortexte": "SPSX9100026L", "@numtexte": "91-772", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-08-07" }, { "@id": "LEGITEXT000024045233", "#text": "Décret n°2011-556\n du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043599", "@nortexte": "EFIE1029886D", "@numtexte": "2011-556", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000030921893", "@num": "10", "#text": "ORDONNANCE n°2015-904 du 23 juillet 2015 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000030921208", "@nortexte": "VJSX1515115R", "@numtexte": "2015-904", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000033235243", "@num": "1", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "TRANSFERT", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236254", "@num": "L111-17", "#text": "Code des juridictions financières - art. L111-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033262364", "@num": "L111-9", "#text": "Code des juridictions financières - art. L111-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357190", "@num": "L133-3", "#text": "Code des juridictions financières - art. L133-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357191", "@num": "L133-4", "#text": "Code des juridictions financières - art. L133-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357199", "@num": "L135-2", "#text": "Code des juridictions financières - art. L135-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030930185", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262510", "@num": "R112-17-2", "#text": "Code des juridictions financières - art. R112-17-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860217", "@num": "R136-2", "#text": "Code des juridictions financières - art. R136-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033605295", "@num": "R143-6", "#text": "Code des juridictions financières - art. R143-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982253", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifié par Loi 96-559 1996-06-24, art 10", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357085", "@fin": "1996-06-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357086", "@fin": "2003-08-02", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1996-06-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357087", "@fin": "2010-01-01", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645183", "@fin": "2015-07-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030930180", "@fin": "2017-05-01", "@num": "L111-8", "@etat": "TRANSFERE", "@debut": "2015-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033262450", "@fin": "2999-01-01", "@num": "L111-8", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Cour des comptes peut également exercer, dans des conditions fixées par décret en Conseil d'Etat, un contrôle du compte d'emploi des ressources collectées auprès du public par les organismes visés à l'article 3 de la loi n° 91-772 du 7 août 1991 relative au congé de représentation en faveur des associations et des mutuelles et au contrôle des comptes des organismes faisant un appel public à la générosité, afin de vérifier la conformité des dépenses engagées par ces organismes aux objectifs poursuivis par un appel public à la générosité.

Ce contrôle peut comporter des vérifications auprès d'autres organismes qui reçoivent des organismes mentionnés au premier alinéa, sous quelque forme que ce soit, des ressources collectées.

Lorsque la Cour des comptes atteste, à l'issue du contrôle d'un organisme visé au présent article, de la non-conformité des dépenses engagées aux objectifs poursuivis par l'appel public à la générosité ou de la non-conformité des dépenses financées par les dons ouvrant droit à un avantage fiscal aux objectifs de l'organisme, elle assortit son rapport d'une déclaration explicite en ce sens. Cette déclaration est transmise au ministre chargé du budget et aux présidents des commissions des finances de l'Assemblée nationale et du Sénat. Elle est rendue publique.

Les formes que prend la déclaration visée à l'alinéa précédent et les conditions de sa publicité sont précisées par décret.

" } }, "LEGIARTI000033262450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033262450", "URL": "article/LEGI/ARTI/00/00/33/26/24/LEGIARTI000033262450.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

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

" }, "LIENS": { "LIEN": [ { "#text": "Loi 67-483 0967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000878024", "#text": "Loi 67-483 1967-06-22, art 1er dernier alinéa, issu de Loi 91-772 1991-08-07, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFARTI000001865002", "@num": "1", "#text": "Loi n°67-483 du 22 juin 1967 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGIARTI000006403811", "@num": "5", "#text": "Loi n°67-483 du 22 juin 1967 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "LEGITEXT000024045233", "#text": "Décret n°2011-556\n du 20 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043599", "@nortexte": "EFIE1029886D", "@numtexte": "2011-556", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-20" }, { "@id": "LEGIARTI000033235243", "@num": "1", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000033235237", "@num": "50", "#text": "Ordonnance n°2016-1360 du 13 octobre 2016 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000033233037", "@nortexte": "PRMX1617625R", "@numtexte": "2016-1360", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-13" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033236254", "@num": "L111-17", "#text": "Code des juridictions financières - art. L111-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357190", "@num": "L133-3", "#text": "Code des juridictions financières - art. L133-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357191", "@num": "L133-4", "#text": "Code des juridictions financières - art. L133-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357199", "@num": "L135-2", "#text": "Code des juridictions financières - art. L135-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030930185", "@num": "L143-2", "#text": "Code des juridictions financières - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262510", "@num": "R112-17-2", "#text": "Code des juridictions financières - art. R112-17-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860214", "@num": "R133-5", "#text": "Code des juridictions financières - art. R133-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860217", "@num": "R136-2", "#text": "Code des juridictions financières - art. R136-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033605295", "@num": "R143-6", "#text": "Code des juridictions financières - art. R143-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043982253", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifié par Loi 96-559 1996-06-24, art 10", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033235418", "@fin": "2999-01-01", "#text": "Section 2 : Contrôle des comptes et de la gestion", "@debut": "2017-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148653", "@fin": "2999-01-01", "#text": "CHAPITRE Ier : Missions", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134841", "@fin": "2999-01-01", "#text": "TITRE Ier : Missions et organisation", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115525", "@fin": "2999-01-01", "#text": "LIVRE Ier : La Cour des comptes", "@debut": "1994-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085909", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1994-12-06" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357085", "@fin": "1996-06-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1994-12-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357086", "@fin": "2003-08-02", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "1996-06-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006357087", "@fin": "2010-01-01", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645183", "@fin": "2015-07-25", "@num": "L111-8", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030930180", "@fin": "2017-05-01", "@num": "L111-8", "@etat": "TRANSFERE", "@debut": "2015-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033262450", "@fin": "2999-01-01", "@num": "L111-8", "@etat": "VIGUEUR", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque des établissements, sociétés, groupements et organismes, quel que soit leur statut juridique, auxquels les personnes morales relevant de la compétence des chambres régionales et territoriales des comptes apportent un concours financier supérieur à 1 500 euros ou dans lesquels elles détiennent, séparément ou ensemble, plus de la moitié du capital ou des voix dans les organes délibérants, ou sur lesquels elles exercent, directement ou indirectement, un pouvoir prépondérant de décision ou de gestion, relèvent du contrôle de plusieurs chambres régionales ou territoriales des comptes, la Cour des comptes est compétente pour assurer leur contrôle.

La Cour des comptes est également compétente pour assurer le contrôle des établissements, sociétés, groupements et organismes, quel que soit leur statut juridique, auxquels les personnes morales relevant de la compétence d'une ou plusieurs chambres régionales ou territoriales des comptes et de la Cour des comptes apportent, ensemble, un concours financier supérieur à 1 500 euros ou dans lesquels elles détiennent, ensemble, plus de la moitié du capital ou des voix dans les organes délibérants, ou sur lesquels elles exercent, ensemble, directement ou indirectement, un pouvoir prépondérant de décision ou de gestion, dans des conditions telles que ni la Cour des comptes ni aucune des chambres régionales des comptes concernées n'est seule compétente.

Les dispositions des deux alinéas précédents et celles de l'article L. 111-17 s'appliquent aux filiales des établissements, sociétés, groupements et organismes visés à ces alinéas et à cet article, lorsque ces organismes détiennent dans lesdites filiales, séparément ou ensemble, plus de la moitié du capital ou des voix dans les organes délibérants, ou exercent, directement ou indirectement un pouvoir prépondérant de décision ou de gestion.

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A créé les dispositions suivantes :

- Code des juridictions financières
\n Sct. Section 8 : Règles particulières concernant les contrôles prévus aux articles L. 111-9 et L. 111-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des juridictions financières
Art. R133-5, Art. R143-27, Art. R144-2, Art. R143-28, Art. D144-5, Art. D143-29, Art. R144-4, Art. R143-30\n
\n

\n
\n
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Le seuil prévu à l'article L. 111-10 est fixé à 153 000 €.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006357086", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033262450", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006357087", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021645183", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030930180", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006357085", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034521111", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000034541068", "cible": true, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000022851620", "cible": false, "cidtexte": "LEGITEXT000006070249", "id": "LEGIARTI000022860214", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022860214", "liens_entrants": true }

Article R133-5 AUTONOME TRANSFERE, en vigueur du 27/09/2010 au 01/05/2017 (Code des juridictions financières)