{ "article": { "LEGIARTI000027249235": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027249235", "URL": "article/LEGI/ARTI/00/00/27/24/92/LEGIARTI000027249235.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000027262646", "#text": "Code des juridictions financières - CHAPITRE IAb : Règles particulières concernant l... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860228", "@num": "R142-3", "#text": "Code des juridictions financières - art. R142-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022860230", "@num": "R142-4", "#text": "Code des juridictions financières - art. R142-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260308", "@num": "R144-1", "#text": "Code des juridictions financières - art. R144-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260313", "@num": "R144-2", "#text": "Code des juridictions financières - art. R144-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260318", "@num": "R144-3", "#text": "Code des juridictions financières - art. R144-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260323", "@num": "R144-4", "#text": "Code des juridictions financières - art. R144-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260328", "@num": "D144-5", "#text": "Code des juridictions financières - art. R144-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027249262", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions modifiant les titres III et IV du livre Ier", "@debut": "2013-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027249263", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à la Cour des comptes", "@debut": "2013-04-01" } ] }, "@cid": "JORFTEXT000027248236", "@nor": "PRMX1304005D", "@num": "2013-268", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027248236", "@c_titre_court": "Décret n°2013-268 du 29 mars 2013" }, { "@fin": "2999-01-01", "#text": "Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières", "@debut": "2013-04-01", "@id_txt": "LEGITEXT000027249248", "@c_titre_court": "Décret n°2013-268 du 29 mars 2013" } ], "@date_publi": "2013-03-31", "@date_signature": "2013-03-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000027249235", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027248484", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code des juridictions financières
\nSct. CHAPITRE IV : Règles particulières concernant les contrôles prévus à l'article L. 111-8 \n
\n

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

-Code des juridictions financières
\nArt. R142-1, Art. R144-1, Art. R142-2, Art. R144-2, Art. R142-3, Art. R144-3, Art. R142-4, Art. R144-4, Art. R142-5, Art. R144-5\n
\n

\n
" } }, "LEGIARTI000022860222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2010-09-27" } }, "META_COMMUN": { "ID": "LEGIARTI000022860222", "URL": "article/LEGI/ARTI/00/00/22/86/02/LEGIARTI000022860222.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359653", "@num": "38-5", "#text": "Décret n°85-199 du 11 février 1985 - art. 38-5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000022851628", "@num": "4", "#text": "Décret n°2010-1121\n du 23 septembre 2010 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000022851229", "@nortexte": "PRMX1016387D", "@numtexte": "2010-1121", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-23" }, { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000036049412", "@num": "15", "#text": "Décret n°2017-1577 du 17 novembre 2017 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036038850", "@nortexte": "PRMX1727998D", "@numtexte": "2017-1577", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-11-17" }, { "@id": "LEGIARTI000043509451", "@num": "8", "#text": "Décret n°2021-604 du 18 mai 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043508522", "@nortexte": "PRMX2109631D", "@numtexte": "2021-604", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-18" }, { "@id": "LEGIARTI000027262342", "@num": "D112-20-1", "#text": "Code des juridictions financières - art. D112-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027269468", "@num": "D142-2", "#text": "Code des juridictions financières - art. D142-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357085", "@num": "L111-8", "#text": "Code des juridictions financières - art. L111-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042691", "@num": "R141-10", "#text": "Code des juridictions financières - art. R141-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260308", "@num": "R144-1", "#text": "Code des juridictions financières - art. R144-1, v. 0.1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358349", "@fin": "2010-09-27", "@num": "R142-1", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860222", "@fin": "2013-04-01", "@num": "R142-1", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027267959", "@fin": "2015-07-06", "@num": "R142-1", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030840960", "@fin": "2017-05-01", "@num": "R142-1", "@etat": "MODIFIE", "@debut": "2015-07-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608592", "@fin": "2023-01-01", "@num": "R142-1", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contrôles prévus à l'article L. 111-8 sont décidés, après avis du procureur général, par le premier président, sur proposition du président de la chambre compétente. Cette décision précise la période sur laquelle porteront ces contrôles et désigne le ou les rapporteurs qui en sont chargés. Elle est notifiée au représentant légal de l'organisme contrôlé ou, si cet organisme a son siège à l'étranger, à la personne ayant qualité pour le représenter en France.

" } }, "LEGIARTI000022860225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2010-09-27" } }, "META_COMMUN": { "ID": "LEGIARTI000022860225", "URL": "article/LEGI/ARTI/00/00/22/86/02/LEGIARTI000022860225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359654", "@num": "38-6", "#text": "Décret n°85-199 du 11 février 1985 - art. 38-6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000022851624", "@num": "5", "#text": "Décret n°2010-1121\n du 23 septembre 2010 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000022851229", "@nortexte": "PRMX1016387D", "@numtexte": "2010-1121", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-23" }, { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000006357085", "@num": "L111-8", "#text": "Code des juridictions financières - art. L111-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260313", "@num": "R144-2", "#text": "Code des juridictions financières - art. R144-2, v. 0.1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027259729", "@fin": "2023-01-01", "#text": "Section 1 : Dispositions relatives au jugement des comptes des comptables patents", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788018", "@fin": "2999-01-01", "#text": "Section 1 : Suites données aux déférés", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358350", "@fin": "2010-09-27", "@num": "R142-2", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860225", "@fin": "2013-04-01", "@num": "R142-2", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Afin d'effectuer les contrôles prévus par l'article L. 111-8, les rapporteurs procèdent à toutes investigations utiles sur pièces et sur place. Celles-ci comportent, en tant que de besoin, toutes demandes de renseignements, enquêtes ou expertises dans les conditions définies ci-après.

Les dirigeants des organismes faisant l'objet d'un contrôle sont tenus de communiquer aux rapporteurs de la Cour des comptes, à leur demande, tous documents utiles au contrôle des comptes d'emploi des ressources collectées auprès du public ou à celui des dépenses financées par les dons de personnes physiques et morales et de fournir tous renseignements relatifs à la collecte et à l'emploi de ces ressources et de ces dons.

Ces rapporteurs peuvent se rendre dans tous locaux dépendant des organismes faisant l'objet d'un contrôle. Les responsables de ces organismes prennent toutes dispositions pour que les rapporteurs aient connaissance des écritures et documents utiles au contrôle et, en particulier, des pièces justifiant les opérations de recettes et de dépenses. Les rapporteurs se font délivrer copie des pièces qu'ils estiment nécessaires à leur contrôle.

Pour les gestions ou opérations faisant appel à l'informatique, le droit de communication des rapporteurs implique l'accès aux logiciels et aux données, ainsi que la faculté d'en demander la transcription par tout traitement approprié dans des documents directement utilisables pour le contrôle.

Les rapporteurs peuvent procéder à toutes vérifications portant sur les fournitures, les matériels, les travaux et les constructions inscrits dans les comptes d'emploi des ressources collectées auprès du public ou inclus dans les dépenses financées par des dons de personnes physiques et morales.

Lorsque l'organisme a son siège à l'étranger, les obligations pesant sur les dirigeants ou responsables en vertu du présent article s'appliquent à la personne ayant qualité pour représenter cet organisme en France.

Dans l'hypothèse où les organismes faisant l'objet du contrôle ne défèrent pas aux demandes des rapporteurs, la Cour en fait mention dans ses observations.

" } }, "LEGIARTI000022860228": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2010-09-27" } }, "META_COMMUN": { "ID": "LEGIARTI000022860228", "URL": "article/LEGI/ARTI/00/00/22/86/02/LEGIARTI000022860228.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006359655", "@num": "38-7", "#text": "Décret n°85-199 du 11 février 1985 - art. 38-7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000884998", "@numtexte": "85-199", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-02-11" }, { "@id": "LEGIARTI000022851634", "@num": "6", "#text": "Décret n°2010-1121\n du 23 septembre 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022851229", "@nortexte": "PRMX1016387D", "@numtexte": "2010-1121", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-23" }, { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000030225137", "@num": "D142-17", "#text": "Code des juridictions financières - art. D142-17 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042686", "@num": "R141-11", "#text": "Code des juridictions financières - art. R141-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260318", "@num": "R144-3", "#text": "Code des juridictions financières - art. R144-3, v. 0.1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006358351", "@fin": "2010-09-27", "@num": "R142-3", "@etat": "MODIFIE", "@debut": "2000-04-16", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860228", "@fin": "2013-04-01", "@num": "R142-3", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027267971", "@fin": "2015-07-06", "@num": "R142-3", "@etat": "MODIFIE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030840965", "@fin": "2017-05-01", "@num": "R142-3", "@etat": "MODIFIE", "@debut": "2015-07-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034608579", "@fin": "2023-01-01", "@num": "R142-3", "@etat": "ABROGE", "@debut": "2017-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les besoins de ces contrôles, les agents des services financiers, les commissaires aux comptes, les commissaires aux apports et les commissaires à la fusion des organismes contrôlés sont déliés du secret professionnel à l'égard des magistrats, conseillers maîtres en service extraordinaire et rapporteurs de la Cour des comptes.

\n
\n

Pour les besoins de ces contrôles, les magistrats de la Cour des comptes peuvent également exercer directement le droit de communication que les agents des services financiers tiennent de la loi.

\n
" } }, "LEGIARTI000022860230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R142-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2010-09-27" } }, "META_COMMUN": { "ID": "LEGIARTI000022860230", "URL": "article/LEGI/ARTI/00/00/22/86/02/LEGIARTI000022860230.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022851636", "@num": "7", "#text": "Décret n°2010-1121\n du 23 septembre 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000022851229", "@nortexte": "PRMX1016387D", "@numtexte": "2010-1121", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-23" }, { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000021644788", "@num": "1378 octies", "#text": "Code général des impôts, CGI. - art. 1378 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262342", "@num": "D112-20-1", "#text": "Code des juridictions financières - art. D112-20-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262515", "@num": "D131-32", "#text": "Code des juridictions financières - art. D131-32 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608727", "@num": "D142-22", "#text": "Code des juridictions financières - art. D142-22 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027262359", "@num": "R131-13", "#text": "Code des juridictions financières - art. R131-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030840916", "@num": "R131-41", "#text": "Code des juridictions financières - art. R131-41 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020042682", "@num": "R141-12", "#text": "Code des juridictions financières - art. R141-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027259911", "@num": "R142-14", "#text": "Code des juridictions financières - art. R142-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034608651", "@num": "R142-5", "#text": "Code des juridictions financières - art. R142-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260323", "@num": "R144-4", "#text": "Code des juridictions financières - art. R144-4, v. 0.1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027274259", "@num": "R231-15", "#text": "Code des juridictions financières - art. R231-15 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860230", "@fin": "2013-04-01", "@num": "R142-4", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027267951", "@fin": "2017-05-01", "@num": "R142-4", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034608571", "@fin": "2020-01-31", "@num": "R142-4", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041527482", "@fin": "2023-01-01", "@num": "R142-4", "@etat": "ABROGE", "@debut": "2020-01-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsque la Cour des comptes est saisie par le ministre chargé du budget, en application des dispositions du IV de l'article 1378 octies du code général des impôts, l'avis est rendu par la chambre compétente et transmis au ministre chargé du budget par le premier président." } }, "LEGIARTI000022860233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D142-5", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-01", "DATE_DEBUT": "2010-09-27" } }, "META_COMMUN": { "ID": "LEGIARTI000022860233", "URL": "article/LEGI/ARTI/00/00/22/86/02/LEGIARTI000022860233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022851834", "@num": "1", "#text": "Décret n°2010-1122\n du 23 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022851256", "@nortexte": "PRMX1023915D", "@numtexte": "2010-1122", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-23" }, { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000027260328", "@num": "D144-5", "#text": "Code des juridictions financières - art. D144-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357085", "@num": "L111-8", "#text": "Code des juridictions financières - art. L111-8", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006148701", "@fin": "2010-09-27", "#text": "CHAPITRE II : Règles particulières concernant le contrôle des comptes d'emploi des organismes faisant appel à la générosité publique", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000022860220", "@fin": "2013-04-01", "#text": "CHAPITRE II : Règles particulières concernant les contrôles prévus à l'article L. 111-8", "@debut": "2010-09-27" }, { "@id": "LEGISCTA000027262683", "@fin": "2023-01-01", "#text": "CHAPITRE II : Dispositions relatives aux activités juridictionnelles", "@debut": "2013-04-01" }, { "@id": "LEGISCTA000046788020", "@fin": "2999-01-01", "#text": "CHAPITRE II : Dispositions relatives au jugement des gestionnaires publics", "@debut": "2023-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000022860233", "@fin": "2013-04-01", "@num": "D142-5", "@etat": "TRANSFERE", "@debut": "2010-09-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La déclaration mentionnée au quatrième alinéa de l'article L. 111-8 est délibérée par la chambre compétente de la Cour des comptes ou, le cas échéant, par la section compétente. Elle précise la raison sociale de l'organisme et la période contrôlée. Elle comporte une brève synthèse du rapport et indique expressément que les dépenses engagées ne sont pas conformes aux objectifs poursuivis par l'appel à la générosité publique ou que les dépenses financées par les dons ouvrant droit à un avantage fiscal ne sont pas conformes aux objectifs de l'organisme.
\n
Elle est transmise par le premier président aux autorités mentionnées au quatrième alinéa de l'article L. 111-8, ainsi que le rapport auquel elle est annexée.
\n
Elle est alors affichée à la Cour des comptes et mise en ligne sur le site internet des juridictions financières." } }, "LEGIARTI000027260308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027260308", "URL": "article/LEGI/ARTI/00/00/27/26/03/LEGIARTI000027260308.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521243", "@num": "181", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 181", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000022860222", "@num": "R142-1", "#text": "Code des juridictions financières - art. R142-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000027260308", "@fin": "2017-05-01", "@num": "R144-1", "@etat": "ABROGE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000027260313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027260313", "URL": "article/LEGI/ARTI/00/00/27/26/03/LEGIARTI000027260313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521111", "@num": "66", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 66", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000022860225", "@num": "R142-2", "#text": "Code des juridictions financières - art. R142-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541070", "@num": "R143-28", "#text": "Code des juridictions financières - art. R143-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027260313", "@fin": "2017-05-01", "@num": "R144-2", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans l'hypothèse où les organismes faisant l'objet du contrôle ne défèrent pas aux demandes des rapporteurs, la Cour en fait mention dans ses observations.

" } }, "LEGIARTI000027260318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027260318", "URL": "article/LEGI/ARTI/00/00/27/26/03/LEGIARTI000027260318.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521243", "@num": "181", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 181", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000022860228", "@num": "R142-3", "#text": "Code des juridictions financières - art. R142-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000027260318", "@fin": "2017-05-01", "@num": "R144-3", "@etat": "ABROGE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Pour les besoins de ces contrôles, les magistrats de la Cour des comptes peuvent également exercer directement le droit de communication que les agents des services financiers tiennent de la loi.

\n
" } }, "LEGIARTI000027260323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R144-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027260323", "URL": "article/LEGI/ARTI/00/00/27/26/03/LEGIARTI000027260323.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521111", "@num": "66", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 66", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000022860230", "@num": "R142-4", "#text": "Code des juridictions financières - art. R142-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541054", "@num": "R143-30", "#text": "Code des juridictions financières - art. R143-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027260323", "@fin": "2017-05-01", "@num": "R144-4", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsque la Cour des comptes est saisie par le ministre chargé du budget, en application des dispositions du IV de l'article 1378 octies du code général des impôts, l'avis est rendu par la chambre compétente et transmis au ministre chargé du budget par le premier président." } }, "LEGIARTI000027260328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D144-5", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-01", "DATE_DEBUT": "2013-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027260328", "URL": "article/LEGI/ARTI/00/00/27/26/03/LEGIARTI000027260328.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027249235", "@num": "34", "#text": "Décret n°2013-268\n du 29 mars 2013 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000027248236", "@nortexte": "PRMX1304005D", "@numtexte": "2013-268", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-29" }, { "@id": "LEGIARTI000034521111", "@num": "66", "#text": "Décret n°2017-671 du 28 avril 2017 - art. 66", "@sens": "cible", "@cidtexte": "JORFTEXT000034514992", "@nortexte": "PRMX1702105D", "@numtexte": "2017-671", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-28" }, { "@id": "LEGIARTI000022860233", "@num": "D142-5", "#text": "Code des juridictions financières - art. D142-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034541073", "@num": "D143-29", "#text": "Code des juridictions financières - art. D143-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000027260328", "@fin": "2017-05-01", "@num": "D144-5", "@etat": "TRANSFERE", "@debut": "2013-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "La déclaration mentionnée au quatrième alinéa de l'article L. 111-8 est délibérée par la chambre compétente de la Cour des comptes ou, le cas échéant, par la section compétente. Elle précise la raison sociale de l'organisme et la période contrôlée. Elle comporte une brève synthèse du rapport et indique expressément que les dépenses engagées ne sont pas conformes aux objectifs poursuivis par l'appel à la générosité publique ou que les dépenses financées par les dons ouvrant droit à un avantage fiscal ne sont pas conformes aux objectifs de l'organisme.
\n
Elle est transmise par le premier président aux autorités mentionnées au quatrième alinéa de l'article L. 111-8, ainsi que le rapport auquel elle est annexée.
\n
Elle est alors affichée à la Cour des comptes et mise en ligne sur le site internet des juridictions financières." } } }, "article_lien": [ { "article_id": "LEGIARTI000027260328", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "CREE" }, { "article_id": "LEGIARTI000022860230", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000027260313", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "CREE" }, { "article_id": "LEGIARTI000022860228", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000022860233", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000022860222", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000022860225", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "TRANSFERE" }, { "article_id": "LEGIARTI000027260308", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "CREE" }, { "article_id": "LEGIARTI000027260318", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "CREE" }, { "article_id": "LEGIARTI000027260323", "cible": true, "cidtexte": "JORFTEXT000027248236", "id": "LEGIARTI000027249235", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027249235", "liens_entrants": true }

Article 34 ENTIEREMENT_MODIF (Décret n° 2013-268 du 29 mars 2013 modifiant le code des juridictions financières)